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openaccountants

@openaccountants source repo

865 published skills · page 6 of 9

  1. Es Social Contributions · openaccountants
    > Use this skill whenever asked about Spanish self-employed social contributions (cuota de autonomos / RETA). Trigger on phrases like "cuota autonomos", "RETA", "social contributions Spain", "autónomo contributions", "how much do I pay as autonomo", "tarifa plana", "cese de actividad", "regularizacion cuotas", "base de cotización", "TGSS direct debit", "cuota mensual", or any question about Spanish self-employed social security. Also trigger when classifying bank statement transactions showing TGSS direct debits, cuota autonomos debits, or Seguridad Social payments. ALWAYS read this skill before touching any Spanish social contributions work.
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  2. Fr Social Contributions · openaccountants
    > Use this skill whenever asked about French social contributions (cotisations sociales URSSAF) for self-employed individuals (travailleurs independants), including professions liberales and BNC taxpayers. Trigger on phrases like "cotisations URSSAF", "charges sociales independant", "CSG CRDS freelance France", "CIPAV retraite", "ACRE reduction", "social contributions France", "cotisations minimales", "prelevement URSSAF", "cotisations trimestrielles", or any question about French self-employed social security. Also trigger when classifying bank statement transactions showing URSSAF prelevements, CIPAV debits, or cotisations trimestrielles. ALWAYS read this skill before touching any French social contribution work.
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  3. France Tax Optimization · openaccountants
    > Use this skill whenever asked about reducing tax in France, 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 in France. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "payer moins d'impôts", "optimisation fiscale", "réduire ses impôts", "défiscalisation". ALWAYS read this skill before advising on any French tax optimization strategy.
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  4. France Transfer Pricing · openaccountants
    > Use this skill whenever asked about France transfer pricing rules, documentation requirements, or prix de transfert compliance. Trigger on phrases like "transfer pricing France", "French TP documentation", "prix de transfert", "master file France", "local file France", "CbCR France", "APA France", "Article L.13 AA", "Form 2257-SD", or any question about intercompany pricing for French entities.
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  5. Global Vehicle Expenses · openaccountants
    > Vehicle expense deduction rules across the top 10 jurisdictions for freelancers and self-employed individuals. Covers per-kilometre/mileage rates, actual cost methods, logbook requirements, business-use caps, and common mistakes.
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  6. Hu Social Contributions · openaccountants
    Use this skill whenever asked about Hungarian self-employed social contributions (társadalombiztosítás / TB and szociális hozzájárulási adó / SZOCHO). Trigger on phrases like "SZOCHO", "TB járulék", "Hungarian social contributions", "társadalombiztosítás", "egyéni vállalkozó járulékok", or any question about social contribution obligations for a self-employed client in Hungary. Covers SZOCHO 13%, TB 18.5%, minimum contribution bases. ALWAYS read this skill before touching any Hungary social contributions work.
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  7. Kz Financial Statements · openaccountants
    > Use this skill whenever asked about financial statements and accounting reporting in Kazakhstan. Trigger on phrases like "Kazakhstan financial statements", "финансовая отчётность Казахстан", "do I file accounts as ИП", "IFRS Kazakhstan", "НСФО", "ТОО reporting". Explains that individual entrepreneurs (ИП) generally do NOT file formal financial statements, what small/medium/large entities (ТОО) must prepare under the National Standard or IFRS, and filing with the Depository of Financial Statements. ALWAYS read this before any Kazakhstan financial-reporting work.
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  8. Kz Social Contributions · openaccountants
    > Use this skill whenever asked about Kazakhstan mandatory social payments for the self-employed (ИП / individual entrepreneurs) or for employers — pension contributions, social contributions, medical insurance, and social tax. Trigger on phrases like "ОПВ Казахстан", "ОПВР", "социальные отчисления", "ОСМС", "социальный налог", "social contributions Kazakhstan ИП", "Kazakhstan payroll contributions 2026", "сколько платит ИП за себя", "пенсионные взносы Казахстан", or any request to compute what an individual entrepreneur or employer owes to the pension fund (ЕНПФ/UAPF), the State Social Insurance Fund (ГФСС), or the Social Health Insurance Fund (ФСМС). Covers tax year 2026 under the new Tax Code effective 1 January 2026. The AI must reply in the user's language (Russian, Kazakh, or English). Does NOT cover individual income tax (ИПН), VAT (НДС), corporate tax, or the simplified declaration mechanics themselves — this skill only computes the social-payment layer that sits on top of any regime.
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  9. Ma Financial Statements · openaccountants
    > Use this skill whenever asked about financial statements, statutory accounts, or financial reporting obligations for self-employed people and small businesses in Morocco — who has to prepare formal accounts and who does not, the CGNC framework, the components of the états de synthèse (Bilan, CPC, ESG, Tableau de financement, ETIC), the normal vs simplified model, when IFRS applies, how accounts are filed with the DGI and deposited at the commercial court (dépôt légal), and when a statutory auditor (commissaire aux comptes) is required. Trigger on phrases like "Morocco financial statements", "états de synthèse", "bilan CPC Maroc", "do I file accounts Morocco", "comptes annuels Maroc", "CGNC états de synthèse", "tableau de financement", "ETIC", "commissaire aux comptes Maroc", "dépôt des comptes Maroc", "القوائم المالية المغرب", "الميزانية المغرب".
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  10. Ma Social Contributions · openaccountants
    > Use this skill whenever asked about Morocco social contributions for the self-employed — the CNSS scheme for travailleurs non-salariés (TNS), the mandatory AMO health-insurance generalisation, and the dedicated social cover for auto-entrepreneurs. Trigger on phrases like "CNSS auto-entrepreneur", "AMO Maroc", "social security Morocco self-employed", "TNS Maroc", "cotisation CNSS indépendant", "couverture sociale travailleur non salarié", "تغطية صحية للعمل الحر", "CNSS Maroc cotisation", "retraite TNS Maroc", "AMO travailleur non salarié". Covers the profession-by-profession TNS rollout, the forfaitaire (SMIG-indexed) contribution base, AMO and retraite rates and minimums, registration and quarterly payment, and the contrast with employee CNSS (employer/employee split, salary ceiling) for those who hire. Reply in the user's language (English, French, or Moroccan Arabic / Darija). Cross-reference ma-auto-entrepreneur and ma-cpu, which bundle their own social-cover components.
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  11. Mexico Transfer Pricing · openaccountants
    > Use this skill whenever asked about Mexico transfer pricing rules, documentation requirements, or precios de transferencia compliance. Trigger on phrases like "transfer pricing Mexico", "Mexican TP documentation", "precios de transferencia Mexico", "master file Mexico", "local file Mexico", "CbCR Mexico", "APA Mexico", "SAT transfer pricing", "maquiladora safe harbor", "Article 76 LISR", or any question about intercompany pricing for Mexican entities.
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  12. Netherlands Bookkeeping · openaccountants
    > Use this skill whenever asked about Dutch bookkeeping, chart of accounts, financial statements, RGS mapping, jaarrekening preparation, balance sheet or P&L format in the Netherlands. Trigger on phrases like "Dutch bookkeeping", "boekhouding", "grootboekrekening", "jaarrekening", "RGS", "chart of accounts Netherlands", "balans", "winst- en verliesrekening", "micro-entity Netherlands", "BW2 Title 9", "Dutch GAAP", "RJ guidelines", "small company accounts NL", "annual accounts Netherlands", or any question about recording transactions, financial reporting, or accounting standards for Dutch entities.
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  13. No Social Contributions · openaccountants
    Use this skill whenever asked about Norwegian social contributions (trygdeavgift) for self-employed individuals operating as enkeltpersonforetak (sole proprietorship). Trigger on phrases like "trygdeavgift", "Norwegian social security", "self-employed contributions Norway", "NAV contributions", "national insurance Norway", "how much trygdeavgift do I pay", or any question about social contribution obligations for a self-employed client in Norway. This skill covers the 10.9% rate on business income, minimum thresholds, payment schedule, interaction with trinnskatt and income tax, exemptions, and edge cases. ALWAYS read this skill before touching any Norway social contributions work.
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  14. Pk Financial Statements · openaccountants
    > Use this skill whenever asked about financial statements and accounting reporting in Pakistan. Trigger on phrases like "Pakistan financial statements", "do I file accounts as sole proprietor Pakistan", "SECP financial statements", "IFRS Pakistan", "audit requirement Pakistan". Explains that sole proprietors/AOPs file accounts with the tax return rather than statutory statements, and what companies must prepare and file with SECP. ALWAYS read before any Pakistan financial-reporting work.
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  15. Pk Social Contributions · openaccountants
    > Use this skill whenever asked about social security and pension contributions for workers and the self-employed in Pakistan. Trigger on phrases like "EOBI Pakistan", "social security Pakistan", "pension contribution Pakistan", "ESSI PESSI SESSI", "do freelancers pay social security Pakistan". Covers EOBI old-age benefits, the provincial social security institutions, and the (limited) position of the self-employed. ALWAYS read before any Pakistan social-contribution work.
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  16. Pt Social Contributions · openaccountants
    Utilize esta skill sempre que for solicitada a abordar contribuições para a Segurança Social de trabalhadores independentes em Portugal. Acione perante expressões como "Segurança Social trabalhador independente", "contribuições independente Portugal", "declaração trimestral SS", "rendimento relevante", ou qualquer questão sobre obrigações contributivas de um cliente trabalhador independente em Portugal. Abrange a taxa de 21,4% sobre o rendimento relevante (com coeficiente de 70% para serviços e 20% para comércio na Categoria B simplificada), a declaração trimestral, a isenção dos primeiros 12 meses e as escalas baseadas no IAS. LEIA SEMPRE esta skill antes de qualquer trabalho relativo a contribuições para a Segurança Social em Portugal. Trigger also on: "Portuguese social contributions", "Segurança Social self-employed", "quarterly declaration Portugal", "IAS contribution base", "trabalhador independente rate".
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  17. Ru Financial Statements · openaccountants
    > Use this skill whenever asked about financial statements or formal accounting reporting obligations in Russia for self-employed people, individual entrepreneurs (ИП), or the organisations they might set up (ООО, АО). Trigger phrases like "Russia financial statements", "бухгалтерская отчётность", "РСБУ", "ФСБУ", "do I file accounts as ИП", "ГИР БО", "бухгалтерский баланс", "отчёт о финансовых результатах", "обязательный аудит", "упрощённая бухгалтерская отчётность", "МСФО / IFRS Russia", "consolidated financial statements Russia", "when does an ООО file accounts", "31 марта deadline accounts". Explains that an ИП and a самозанятый file NO financial statements (Federal Law 402-ФЗ), and what changes if they incorporate an organisation.
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  18. Ru Social Contributions · openaccountants
    > Use this skill whenever asked about insurance contributions (страховые взносы) in Russia for self-employed people — individual entrepreneurs (ИП) and the self-employed (самозанятые / НПД). Covers the ИП fixed annual contribution «за себя», the additional 1% on income over 300,000 ₽, payment deadlines, the НПД exemption, how страховые взносы reduce УСН and ОСНО tax, and employer contributions when an ИП hires staff. Trigger on phrases like "страховые взносы", "insurance contributions Russia", "ИП за себя", "fixed contributions Russia", "1% over 300000", "взносы свыше 300000", "единый тариф", "пониженный тариф МСП", "do self-employed pay social contributions in Russia".
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  19. Saudi Arabia References · openaccountants
    Primary source references and related open-source projects for this jurisdiction.
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  20. Se Social Contributions · openaccountants
    Use this skill whenever asked about Swedish self-employed social contributions (egenavgifter). Trigger on phrases like "egenavgifter", "Swedish self-employed contributions", "F-skatt", "Swedish social insurance", "Skatteverket egenavgifter", "enskild firma avgifter", or any question about social contribution obligations for a self-employed client in Sweden. Covers the ~28.97% combined rate, component breakdown, age-based reductions, and deductibility. ALWAYS read this skill before touching any Sweden social contributions work.
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  21. Tax Controversy Map Apa · openaccountants
    > Use this skill whenever a taxpayer faces a tax authority enquiry, audit, assessment, appeal, double-taxation conflict, or considers an advance ruling or APA. Trigger on phrases like "tax audit", "tax enquiry", "tax assessment", "tax appeal", "tax tribunal", "tax court", "MAP", "Mutual Agreement Procedure", "APA", "advance pricing agreement", "bilateral APA", "multilateral APA", "advance ruling", "binding ruling", "private letter ruling", "PLR", "BAPA", "OECD MEMAP", "BEPS Action 14", "MLI Article 16", "MLI mandatory arbitration", "EU tax dispute resolution directive", "DAC4", "competent authority", "voluntary disclosure", "amnesty", "GAAR", or any request to assess controversy strategy, advance certainty mechanisms, or cross-border dispute resolution. Maps MAP, APA, advance ruling, and domestic appeal mechanisms across 40+ jurisdictions with the EU DRM (Directive (EU) 2017/1852), the OECD BEPS Action 14 minimum standard, and the MLI mandatory binding arbitration commitments.
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  22. Ua Financial Statements · openaccountants
    > Use this skill whenever asked about Ukrainian financial statements and financial reporting (фінансова звітність) for legal entities, or whether a self-employed person must prepare them. Trigger on phrases like "Ukraine financial statements", "фінансова звітність", "П(С)БО", "НП(С)БО", "IFRS Ukraine", "МСФЗ", "do I file accounts as a FOP", "balance sheet Ukraine", "звіт про фінансові результати", "Форма 1-м", "Форма 1-мс", "enterprise size category Ukraine", "micro small medium large enterprise Ukraine", "statutory audit Ukraine", "Держстат financial report", "ТОВ financial statements", or any question about who must prepare and file financial statements, which accounting standards apply, the simplified report forms, deadlines, or audit obligations. This skill is about FORMAL FINANCIAL STATEMENTS for legal entities. A FOP (sole proprietor) does NOT prepare these — defer FOP records to ua-bookkeeping and FOP tax to ua-single-tax / ua-income-tax.
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  23. Ua Social Contributions · openaccountants
    > Use this skill whenever asked about the Ukrainian Unified Social Contribution (Єдиний соціальний внесок / ЄСВ / USC) paid by self-employed people — FOP sole proprietors and independent professionals. Trigger on phrases like "ЄСВ", "ESV", "unified social contribution Ukraine", "social tax FOP", "єдиний соціальний внесок", "do I pay ESV with no income", "FOP social contribution 2026", "minimum ESV Ukraine", "who is exempt from ЄСВ", or any question about social-security contributions for a Ukrainian self-employed person. Covers the 22% rate, the minimum and maximum monthly base, quarterly payment, the obligation to pay even with zero income, exemptions, the status of wartime reliefs, and the 2026 reporting changes. ALWAYS read this skill before any Ukrainian ЄСВ work for a self-employed person.
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  24. Uk Financial Statements · openaccountants
    > Use this skill when preparing, reviewing, or advising on annual financial statements for a UK company. Trigger on phrases like "Companies House accounts", "FRS 102", "FRS 105", "micro-entity accounts", "small company accounts", "abbreviated accounts", "directors' report UK", "filing accounts UK", "audit exemption UK", "year-end adjustments UK", "iXBRL", "abridged accounts", or any question about preparing statutory accounts under the Companies Act 2006. Covers FRS 102/105 frameworks, size thresholds, required statements, P&L and balance sheet formats, notes, filing deadlines, and audit requirements.
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  25. Ca 540 Individual Return · openaccountants
    Tier 2 content skill for preparing California Form 540 (Resident Income Tax Return) for US sole proprietors and single-member LLCs who are California residents. Covers tax year 2025 California personal income tax including the Schedule CA (540) decoupling adjustments from federal AGI, California's non-conformity with OBBBA bonus depreciation and section 174 R&E expensing, the nine-bracket rate structure (1% through 12.3% plus the 1% Mental Health Services Tax surcharge above $1M), standard and itemized deductions, California tax credits (renter's credit, CalEITC, young child tax credit), SDI/VPDI deduction, and California's own AMT. Defers estimated tax to ca-estimated-tax-540es, SMLLC franchise tax to ca-smllc-form-568, and health coverage mandate to ca-form-3853-coverage. MUST be loaded alongside us-tax-workflow-base v0.1 or later and us-federal-return-assembly. California full-year residents only.
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  26. Crypto Tax Workflow Base · openaccountants
    > Universal workflow base for cryptocurrency and digital asset taxation worldwide. Covers classification (capital vs income), cost basis tracking, DeFi protocols, NFTs, mining, staking, airdrops, hard forks, and reporting obligations. Loaded alongside country-specific crypto tax skills. Does not contain any jurisdiction-specific rates or thresholds.
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  27. Dominican Republic Itbis · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Dominican Republic ITBIS return for any client. Trigger on phrases like "ITBIS", "Dominican Republic VAT", "DGII filing", or any request involving DR consumption tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any ITBIS work.
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  28. Excise Tax Workflow Base · openaccountants
    > Tier 1 workflow base for excise duty skills covering harmonised excise on energy products, alcohol, and tobacco (EU Directives 2003/96/EC, 92/83/EEC, 2011/64/EU) and non-harmonised excise (sugar, plastics, single-use plastic, gambling, environmental). Workflow architecture only — no country rate tables or product-specific guidance. MUST be loaded alongside a country excise content skill. Assumes a licensed excise warehouse keeper or authorised consignor / consignee operates under bond and EMCS (Excise Movement and Control System). Does NOT cover: customs duty (see customs-duties-workflow-base), VAT on excise products (see country VAT skills), excise on cannabis where legalised (specialist), or licensing process for excise warehouse.
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  29. Germany Tax Optimization · openaccountants
    > Use this skill whenever asked about reducing tax in Germany, 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 in Germany. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "Steuern sparen", "Steueroptimierung", "Steuerlast senken". ALWAYS read this skill before advising on any German tax optimization strategy.
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  30. Germany Transfer Pricing · openaccountants
    > Use this skill whenever asked about Germany transfer pricing rules, documentation requirements, or Verrechnungspreise compliance. Trigger on phrases like "transfer pricing Germany", "German TP documentation", "Verrechnungspreise", "master file Germany", "local file Germany", "CbCR Germany", "APA Germany", "§90 AO", "transaction matrix Germany", "BZSt", or any question about intercompany pricing for German entities.
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  31. Uk Self Employment Sa103 · openaccountants
    > Use this skill whenever asked about UK self-employment income for sole traders filing SA103S (short) or SA103F (full) as part of Self Assessment. Trigger on phrases like "self-employment income", "SA103", "trading income", "sole trader tax", "allowable expenses UK", "capital allowances UK", "trading allowance", "basis period", "tax year basis", "simplified expenses", "Class 4 NIC", "Class 2 abolished", "MTD ITSA", "Making Tax Digital", "April 2026 sole trader", "loss relief self-employed", or any question about computing self-employment profits for a UK sole trader. Covers trading income computation, allowable expenses, capital allowances (AIA, WDA, FYA), simplified expenses, the trading allowance, the completed basis period reform, the MTD ITSA three-phase rollout from April 2026, loss relief, and Class 4 NIC interaction (including the post-2024 rate cut and Class 2 abolition). ALWAYS read this skill before touching any UK self-employment work.
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  32. Us Sole Prop Bookkeeping · openaccountants
    Tier 2 content skill for classifying business transactions into US federal Schedule C (Form 1040) line items for sole proprietors and single-member LLCs disregarded for federal tax. Covers tax year 2025 under OBBBA (P.L. 119-21) with post-OBBBA depreciation rules, permanent QBI framework, and new tip/overtime/auto loan interest deductions. Handles Schedule C Parts I-V, the §162 ordinary and necessary standard, §263 capitalization, §280A home office, §280F vehicle and listed property, §274 substantiation and meals, §168(k) bonus depreciation cutoff at January 19 2025, §179 expensing, §471(c) small business inventory exception, §183 hobby loss, and §6001 / §274(d) recordkeeping. Defers Schedule C net profit, Schedule SE, QBI, retirement contributions, and quarterly estimated tax to companion content skills. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.
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  33. Amazon Seller Integration · openaccountants
    > Integration skill for Amazon Seller Central settlement reports and date range reports. Activate when the user uploads an Amazon settlement report, Amazon seller CSV, or mentions Amazon Seller Central, FBA, or Amazon payouts.
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  34. Bookkeeping Workflow Base · openaccountants
    Universal bookkeeping workflow base that defines the classification, posting, and reporting runbook for all jurisdictions. Contains no jurisdiction-specific content — no charts of accounts, no local GAAP rules, no tax rates, no currency conventions. This skill MUST be loaded alongside a country-specific bookkeeping skill that provides the chart of accounts, P&L/balance sheet format, and local conventions. This skill alone cannot produce any output.
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  35. Czech Republic References · openaccountants
    Primary source references and related open-source projects for this jurisdiction.
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  36. Czech Republic Vat Return · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Czech Republic VAT return (Priznani k DPH) or Control Statement (Kontrolni hlaseni) for any client. Trigger on phrases like "prepare VAT return", "do the DPH", "fill in DPH", "Czech VAT", "kontrolni hlaseni", or any request involving Czech VAT filing. This skill covers Czech Republic only and standard DPH registration. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Czech VAT work.
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  37. Emerging Market Corridors · openaccountants
    OpenAccountants tax and accounting reference for INTL: emerging market corridors. Use for cross-border questions in INTL (tax year ).
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  38. Global Payment Processors · openaccountants
    > Classification rules for payment processor transactions — the number one source of bank statement classification errors. Covers Stripe, PayPal, Wise, Square, SumUp, iZettle, Revolut, GoCardless, Paddle, Gumroad, and LemonSqueezy with worked examples for reconstructing gross revenue from net payouts.
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  39. Global Productivity Tools · openaccountants
    > Pattern library for productivity, collaboration, and creative SaaS tools appearing on bank statements worldwide. Covers Microsoft 365, Google Workspace, Slack, Notion, Linear, Asana, Trello, Jira / Confluence, Figma, Adobe Creative Cloud, Canva, Dropbox, Box, Zoom, Calendly, HubSpot, Salesforce, Intercom, Zendesk, Loom, Miro, ClickUp, Monday.com, Airtable, Webflow, Squarespace, Wix, ChatGPT / OpenAI, Anthropic Claude, Cursor, 1Password, Bitwarden, LastPass, NordVPN, Surfshark, ExpressVPN, Apple One / iCloud+, Spotify (business), Audible (business), and accounting / payroll software (Xero, QuickBooks, FreeAgent, Sage, Gusto, Rippling, Deel, Remote, Wise Business). Provides bank-statement variations, default classification, and VAT/GST notes. Does NOT cover: cloud infrastructure (see global-cloud-infrastructure), ad platforms (see global-ad-platforms), or payment processors (see global-payment-processors).
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  40. Portugal Tax Optimization · openaccountants
    > Utilize esta skill ao aconselhar sobre estratégias LEGAIS de minimização fiscal para contribuintes portugueses — particulares, trabalhadores independentes (recibos verdes) e pequenos empresários. Acione com expressões como "reduzir o meu imposto Portugal", "planeamento fiscal", "regime simplificado", "contabilidade organizada", "optimização do IRS", "segurança social trabalhador independente", "IVA", "recibos verdes", "Categoria B", "deduções Portugal", ou qualquer questão sobre minimização legal do IRS ou IRC português. Cobre selecção de entidade, regime simplificado vs contabilidade organizada, estratégias de dedução, amortizações, utilização de prejuízos, timing, optimização do IVA, segurança social e linhas vermelhas. LEIA SEMPRE esta skill antes de prestar aconselhamento de optimização fiscal portuguesa.
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  41. Uk Student Loan Repayment · openaccountants
    > Use this skill whenever asked about UK Student Loan repayment for self-employed individuals. Trigger on phrases like "student loan repayment", "Plan 1", "Plan 2", "Plan 4", "Plan 5", "Plan 5 student loan", "Postgraduate loan repayment", "postgraduate loan", "April 2026 student loan threshold", "student loan self-employed", "student loan Self Assessment", "SLC repayment", "student loan deduction", or any question about student loan obligations for a self-employed client. Also trigger when classifying bank statement transactions showing SLC repayments via SA, PAYE student loan deductions, or direct SLC payments. This skill covers Plan 1-5 and Postgraduate Loan thresholds across three tax years (2024-25, 2025-26, 2026-27), self-employed SA calculation, multiple plan interaction, bank statement classification patterns, overseas earnings, write-off periods, and edge cases. ALWAYS read this skill before touching any UK student loan repayment work.
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  42. Australia Tax Optimization · openaccountants
    > Use this skill when advising on LEGAL tax minimization strategies for Australian taxpayers — individuals, sole traders, and small business owners. Trigger on phrases like "reduce my tax", "tax planning Australia", "salary vs dividends", "negative gearing", "instant asset write-off", "superannuation strategy", "CGT discount", "trust distribution", "income splitting", "GAAR", "Part IVA", or any question about structuring affairs to legally minimize Australian tax. Covers entity selection, deduction optimization, capital allowances, loss utilization, timing strategies, GST planning, superannuation, and red lines. ALWAYS read this skill before giving Australian tax optimization advice.
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  43. Australia Transfer Pricing · openaccountants
    > Use this skill whenever asked about Australia transfer pricing rules, documentation requirements, or ATO transfer pricing compliance. Trigger on phrases like "transfer pricing Australia", "Australian TP documentation", "ATO transfer pricing", "master file Australia", "local file Australia", "CbCR Australia", "APA Australia", "Subdivision 815", "International Dealings Schedule", "IDS", "significant global entity", or any question about intercompany pricing for Australian entities.
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  44. Fr Cfe · openaccountants
    Use this skill whenever asked about the French Cotisation Foncière des Entreprises (CFE) for self-employed individuals. Trigger on phrases like "CFE France", "Cotisation Foncière", "cotisation foncière des entreprises", "CET France", "CFE auto-entrepreneur", "taxe professionnelle", "CFE micro-entreprise", or any question about local business tax obligations for a self-employed client in France. Covers the rental value base, municipal rates, first-year exemption, and minimum contribution. ALWAYS read this skill before touching any France CFE work.
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  45. Hk Mpf · openaccountants
    > Use this skill whenever asked about Hong Kong Mandatory Provident Fund (MPF) contributions. Trigger on phrases like "MPF", "Mandatory Provident Fund", "強積金", "employer contribution Hong Kong", "employee contribution HK", "MPF self-employed", "TVC", "voluntary contributions", "MPF cap", "relevant income MPF", "MPFA", or any question about MPF contribution rates, caps, voluntary contributions, tax deductions, and self-employed obligations. ALWAYS read this skill before advising on MPF matters.
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  46. Ie Usc · openaccountants
    Use this skill whenever asked about Ireland's Universal Social Charge (USC) for self-employed individuals or any taxpayer. Trigger on phrases like "USC calculation", "universal social charge", "USC rates Ireland", "USC bands", "USC surcharge", "USC self-employed", "USC medical card", "USC exemption", or any question about USC obligations. This skill covers standard rates and bands, the self-employed surcharge, exemptions, reduced rates for medical card holders and over-70s, and edge cases. ALWAYS read this skill before touching any Irish USC work.
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  47. Ma Cpu · openaccountants
    > Use this skill whenever asked about Morocco's Contribution Professionnelle Unique (CPU) — the single-tax regime that replaced the régime forfaitaire (régime du bénéfice forfaitaire) for small self-employed people and professionals who are not on the auto-entrepreneur status. Trigger on phrases like "CPU Maroc", "Contribution Professionnelle Unique", "régime forfaitaire Maroc", "contribution professionnelle unique calcul", "droit complémentaire AMO CPU", "coefficient bénéfice CPU", "المساهمة المهنية الموحدة", "CPU vs auto-entrepreneur Maroc". Covers eligibility and turnover ceilings, the CPU computation (turnover × profession coefficient → 10% liberatory IR), the effective minimum, the mandatory complementary health contribution (droit complémentaire) banded by profit for AMO, and the filing & payment calendar. Reply in the user's language (English, French, or Moroccan Arabic / Darija) and keep the native terms (CPU, IR, DGI, AMO, CNSS).
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  48. My Pcb · openaccountants
    > Use this skill whenever asked about Malaysia PCB (monthly tax deduction) or CP500 instalment payments. Trigger on phrases like "PCB", "Potongan Cukai Bulanan", "monthly tax deduction Malaysia", "CP500", "instalment tax Malaysia", "self-employed tax payment Malaysia", "e-PCB", "LHDN instalments", "advance tax Malaysia", or any question about paying income tax during the year in Malaysia. Covers PCB for employees, CP500 for self-employed, payment schedules, penalties, and revision procedures. ALWAYS read this skill before advising on Malaysian tax prepayments.
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  49. Ru Usn · openaccountants
    > Use this skill whenever asked about the Russian simplified taxation system (УСН / Упрощённая система налогообложения) for individual entrepreneurs (ИП) and small organisations — choosing between the «Доходы» (6%) and «Доходы минус расходы» (15%) objects, regional reduced rates, eligibility limits, the minimum tax, the 2025+ reform making УСН payers liable for VAT (НДС), the КУДиР ledger, quarterly advance payments, the annual declaration, and страховые взносы offset. Trigger on phrases like "УСН", "simplified tax Russia", "ИП 6%", "доходы минус расходы", "USN Russia", "ИП налоги", "упрощёнка", "минимальный налог УСН", "НДС на УСН", or any request to compute or review УСН tax for a self-employed person or small business in Russia. The AI replies in the user's own language.
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  50. Tw Nhi · openaccountants
    > Use this skill whenever asked about Taiwan National Health Insurance (NHI) contributions. Trigger on phrases like "NHI Taiwan", "健保", "全民健康保險", "健保費", "supplementary premium", "補充保費", "NHI self-employed", "health insurance Taiwan", "NHIA", "衛生福利部中央健康保險署", or any question about computing, paying, or understanding NHI premiums for self-employed individuals in Taiwan. This skill covers the general premium rate, supplementary premium, insured payroll categories, and payment obligations. ALWAYS read this skill before advising on Taiwan NHI.
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  51. Br Inss · openaccountants
    Use esta skill sempre que houver perguntas sobre contribuições INSS (Previdência Social) para profissionais autônomos no Brasil (contribuinte individual). Acionar em frases como "INSS autônomo", "contribuinte individual", "pagamento da GPS", "INSS 20%", "INSS simplificado 11%", "teto do INSS", "previdência do autônomo" ou qualquer pergunta sobre obrigações previdenciárias para autônomos brasileiros. Abrange o Plano Normal (20%), o Plano Simplificado (11%), o plano MEI (5%), o teto de contribuição, a mecânica de pagamento da GPS e casos excepcionais. SEMPRE leia esta skill antes de tratar de qualquer tema relacionado ao INSS brasileiro. Trigger also on: "Brazilian INSS", "contribuinte individual", "GPS payment", "INSS 20%", "INSS simplified 11%", "INSS ceiling", "self-employed social security Brazil", "MEI 5% INSS".
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  52. Bvi Tax · openaccountants
    > Use this skill whenever asked about British Virgin Islands (BVI) taxation, payroll tax, or the absence of income tax and VAT. Trigger on phrases like "BVI tax", "British Virgin Islands tax", "BVI VAT", "BVI payroll tax", or any request involving BVI tax compliance. BVI does NOT have income tax, capital gains tax, or VAT. The primary tax is payroll tax. ALWAYS read this skill before handling any BVI tax work.
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  53. Gr Efka · openaccountants
    Use this skill whenever asked about Greek EFKA (e-EFKA / Ενιαίος Φορέας Κοινωνικής Ασφάλισης) social insurance contributions for self-employed individuals. Trigger on phrases like "EFKA contributions", "Greek social insurance", "ελεύθερος επαγγελματίας ασφάλιση", "EFKA categories", "self-employed Greece insurance", or any question about social insurance obligations for a self-employed client in Greece. Covers the 6-category system for main pension, healthcare, and supplementary pension. ALWAYS read this skill before touching any Greece social contributions work.
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  54. It Irap · openaccountants
    Use this skill whenever asked about Italian IRAP (Imposta Regionale sulle Attività Produttive) for self-employed professionals. Trigger on phrases like "IRAP", "imposta regionale", "IRAP professionista", "IRAP autonomo", "valore della produzione", "regional production tax Italy", or any question about IRAP obligations for a self-employed client in Italy. Covers the standard 3.9% rate, valore della produzione netta, regional variations, and the landmark exemption for autonomous professionals without autonomous organisation. ALWAYS read this skill before touching any Italy IRAP work.
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  55. Mx Cfdi · openaccountants
    Use this skill whenever asked about Mexican CFDI electronic invoicing. Trigger on phrases like "CFDI", "factura electronica", "PAC", "complemento de pago", "comprobante fiscal", "SAT factura", "CFDI 4.0", "timbrado", "cancelacion CFDI", or any question about issuing, receiving, or managing electronic invoices in Mexico. Covers CFDI 4.0 structure, PAC certification, complemento de pago, uso de CFDI, cancellation rules, and SAT obligations. ALWAYS read this skill before touching any Mexican CFDI work.
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  56. Mx Imss · openaccountants
    > Use this skill whenever asked about Mexican IMSS social security for self-employed individuals. Trigger on phrases like "IMSS", "seguro social Mexico", "regimen voluntario", "incorporacion voluntaria", "IMSS freelancer", "aseguramiento voluntario", "Modalidad 40", or any question about voluntary IMSS enrollment, contribution calculation, or benefits for self-employed persons in Mexico. Covers voluntary inscription (Modalidad 40, regimen voluntario), contribution bases, health/maternity/retirement/disability benefits, and tax deductibility. ALWAYS read this skill before touching any Mexican IMSS work.
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  57. Png Gst · openaccountants
    Use this skill whenever asked to prepare, review, or create a Papua New Guinea GST return or any GST filing for a PNG business. Trigger on phrases like "prepare GST return", "PNG GST", "IRC filing", "Papua New Guinea tax", or any request involving PNG GST. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill contains the complete PNG GST classification rules, return form mappings, input credit rules, and filing deadlines. ALWAYS read this skill before touching any PNG GST-related work.
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  58. Uae Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a UAE VAT return (VAT201 form) for any client. Trigger on phrases like "prepare VAT return", "do the VAT", "fill in VAT201", "create the return", "UAE VAT filing", "FTA return", or any request involving UAE VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers the UAE only and only standard VAT-registered persons filing VAT201. VAT groups, profit margin schemes, partial exemption with non-trivial exempt supplies, and Designated Zone goods movement classifications are all 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 UAE VAT work.
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  59. Fiji Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Fiji VAT return for any client. Trigger on phrases like "Fiji VAT", "FRCS filing", "Fiji Revenue", or any request involving Fiji VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Fiji VAT work.
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  60. Iran Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for an Iran VAT return. Trigger on phrases like "Iran VAT", "INTA tax", "Iran value added tax". Iran imposes VAT at 10% (9% VAT + 1% municipal) under the VAT Law of 2008 as amended. Iran uses the Solar Hijri calendar for all tax purposes. ALWAYS read this skill before handling any Iran VAT work.
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  61. Iraq Tax · openaccountants
    Use this skill whenever asked about Iraq taxation, sales tax, or the absence of VAT in Iraq. Iraq does NOT have a broad-based VAT or GST. It imposes specific sales taxes on enumerated products (up to 300% on alcohol/tobacco) and has an income tax system. ALWAYS read this skill before handling any Iraq tax work.
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  62. Laos Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Laos VAT return for any client. Trigger on phrases like "Laos VAT", "Lao PDR tax", "Tax Department filing", or any request involving Laos VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Laos VAT work.
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  63. Oman Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for an Oman VAT return for any client. Trigger on phrases like "prepare VAT return", "Oman VAT", "OTA return", or any request involving Oman VAT filing. Oman applies VAT at 5% under Royal Decree No. 121/2020, administered by the Oman Tax Authority (OTA). ALWAYS read this skill before touching any Oman VAT-related work.
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  64. Peru Igv · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Peru IGV (Impuesto General a las Ventas) return or advise on Peruvian VAT registration, filing, and SUNAT compliance. Trigger on phrases like "prepare IGV return Peru", "Peruvian VAT", "IGV Peru", "SUNAT", "RUC", or any Peru IGV request. ALWAYS read this skill before touching any Peru IGV work.
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  65. Ch Ahv Iv · openaccountants
    Use this skill whenever asked about Swiss AHV/IV (Alters- und Hinterlassenenversicherung / Invalidenversicherung) social contributions for self-employed individuals. Trigger on phrases like "AHV contributions", "Swiss social security self-employed", "AHV/IV/EO", "Beitragsverfügung", "sliding scale AHV", "Swiss self-employed insurance", or any question about social insurance obligations for a self-employed client in Switzerland. Covers the 5.371-10% sliding scale, EO, minimum contribution, and BVG voluntary pillar 2. ALWAYS read this skill before touching any Switzerland social contributions work.
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  66. Chile Iva · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Chile IVA (Impuesto al Valor Agregado) return or advise on Chilean VAT registration, filing, and SII compliance. Trigger on phrases like "prepare IVA return Chile", "Chilean VAT", "IVA Chile", "SII", "RUT", or any Chile IVA request. ALWAYS read this skill before touching any Chile IVA work.
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  67. China Pit · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for China Personal Income Tax (个人所得税 / IIT), annual comprehensive income settlement (汇算清缴), or advise on Chinese tax brackets and special deductions. Trigger on phrases like "个人所得税", "IIT China", "综合所得", "汇算清缴", "专项附加扣除", "China income tax", or any PRC personal tax request. ALWAYS read this skill before touching any China PIT work.
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  68. China Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a China VAT (增值税 / VAT) return, handle Golden Tax System (金税系统) compliance, classify transactions for Chinese VAT purposes, or advise on VAT registration and filing in China. Trigger on phrases like "增值税", "VAT return China", "增值税申报", "增值税专用发票", "金税系统", "一般纳税人", "小规模纳税人", or any China VAT request. ALWAYS read this skill before touching any China VAT work.
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  69. Egypt Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for an Egypt VAT return or advise on Egyptian VAT registration, filing, and e-invoicing compliance. Trigger on phrases like "prepare Egypt VAT return", "Egyptian VAT", "ضريبة القيمة المضافة مصر", "ETA e-invoice", or any Egypt VAT request. ALWAYS read this skill before touching any Egypt VAT work.
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  70. Ghana Pit · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for Ghana Personal Income Tax (PAYE), annual tax return, or advise on GRA income tax brackets and SSNIT contributions. Trigger on phrases like "Ghana income tax", "PAYE Ghana", "GRA", "SSNIT", "Ghana tax return", or any Ghana personal tax request. ALWAYS read this skill before touching any Ghana PIT work.
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  71. Ghana Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Ghana VAT return. VAT 15% + NHIL 2.5% + GETFund 2.5% = 20% effective. Act 1151 effective 1 Jan 2026 recouples levies. Flat rate scheme abolished. Withholding VAT at 7%. ALWAYS read before handling Ghana VAT work.
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  72. India Gst · openaccountants
    Use this skill whenever asked to prepare, review, classify, or advise on India's Goods and Services Tax (GST) for a self-employed individual, freelancer, or small business. Trigger on phrases like "GST return", "GSTR-1", "GSTR-3B", "GSTR-9", "file GST", "GST classification", "HSN code", "SAC code", "input tax credit", "ITC", "reverse charge", "e-invoicing", "e-way bill", "CGST", "SGST", "IGST", "inter-state supply", "intra-state supply", "place of supply", or any request involving Indian indirect tax compliance. This skill covers regular (non-composition) GST-registered taxpayers with a single state GSTIN only. Composition scheme, multi-state, SEZ, e-commerce operator, and ISD registrations are in the refusal catalogue. ALWAYS read this skill before touching any India GST work.
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  73. Kenya Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Kenya VAT return (VAT-3), classify transactions for Kenyan VAT purposes, or advise on VAT registration and filing in Kenya. Trigger on phrases like "Kenya VAT", "KRA VAT", "VAT-3 Kenya", "input tax Kenya", "output tax Kenya", "Kenya Revenue Authority VAT", or any Kenya VAT request. ALWAYS read this skill before touching any Kenya VAT work.
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  74. Malta Ssc · openaccountants
    > Use this skill whenever asked about Malta Social Security Contributions (SSC) for self-employed or self-occupied individuals. Trigger on phrases like "how much SSC do I pay", "Class 2 contributions", "social security self-employed", "SSC calculation", "SSC arrears", "do I need to pay SSC", "SSC and income tax", "DSS payment", "Class 2 quarterly debit", or any question about Malta SSC obligations for a self-employed client. Also trigger when classifying bank statement transactions that relate to DSS debits, SSC direct debits, or government social security payments from BOV, HSBC, or other Maltese banks. Also trigger when preparing a TA24 income tax return where SSC deductibility (Box 20) is relevant. This skill covers Class 2 rates, min/max caps, payment schedule, registration, penalties, interaction with income tax, TA22 part-time regime, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any SSC-related work.
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  75. Nepal Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Nepal VAT return for any client. Trigger on phrases like "Nepal VAT", "IRD filing", "PAN registration", or any request involving Nepal VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Nepal VAT work.
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  76. Qatar Tax · openaccountants
    Use this skill whenever asked about Qatar indirect tax or VAT status. Qatar does NOT have VAT/GST as of April 2026. This skill documents the current tax landscape and expected future VAT under the GCC Unified VAT Agreement. ALWAYS read before advising on Qatar tax.
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  77. Bd Payroll · openaccountants
    > Use this skill whenever asked about Bangladesh payroll and salary-tax withholding for employers. Trigger on phrases like "Bangladesh payroll", "salary TDS Bangladesh", "deduct tax from salary NBR", "provident fund gratuity Bangladesh", "payroll Bangladesh freelancer hiring staff". Covers salary income-tax withholding under the slabs, provident fund/gratuity, the (limited) social-security position, and monthly TDS deposit/returns. ALWAYS read before any Bangladesh payroll work.
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  78. Bosnia Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Bosnia and Herzegovina VAT (PDV) return for any client. Trigger on phrases like "Bosnia VAT", "BiH VAT", "PDV return", "ITA filing", or any request involving Bosnian VAT. Bosnia has a unique single-rate system at 17%. This skill covers standard PDV payers filing monthly returns. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Bosnian VAT work.
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  79. Brazil Vat · openaccountants
    > Use esta skill sempre que perguntarem sobre tributos indiretos brasileiros, IVA, tributos sobre o consumo, PIS, Cofins, ICMS, ISS, IPI, CBS, IBS, Imposto Seletivo, NF-e (Nota Fiscal Eletronica), NFS-e, Simples Nacional, registro de CNPJ, reforma tributaria (EC 132/2023, LC 214/2025, LC 227/2026) ou qualquer questao envolvendo tributacao brasileira de bens e servicos, apuracao, conformidade ou classificacao. Esta skill cobre integralmente tanto o sistema antigo (PIS/Cofins/ICMS/ISS/IPI) quanto o novo sistema dual de IVA (CBS/IBS/IS) sob a Emenda Constitucional 132/2023, a Lei Complementar 214/2025 e a Lei Complementar 227/2026 (segunda fase). SEMPRE leia esta skill antes de tocar em qualquer trabalho de tributo indireto brasileiro.
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  80. Brunei Tax · openaccountants
    Use this skill whenever asked about Brunei Darussalam tax obligations. Trigger on phrases like "Brunei tax", "Brunei VAT", "Brunei GST", "corporate tax Brunei", "MOFE filing". Brunei has NO VAT/GST and NO personal income tax. This skill covers corporate income tax at 18.5% and clarifies the absence of consumption tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Brunei tax work.
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  81. Cayman Tax · openaccountants
    > Use this skill whenever asked about Cayman Islands taxation or the absence of direct taxes. Trigger on phrases like "Cayman tax", "Cayman Islands VAT", "Cayman Islands income tax", "Cayman corporate tax", or any request involving Cayman Islands tax compliance. The Cayman Islands does NOT have income tax, capital gains tax, VAT, payroll tax, or any direct taxes. Revenue is raised through import duties, work permit fees, and financial services fees. ALWAYS read this skill before handling any Cayman Islands tax work.
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  82. De Payroll · openaccountants
    > Use this skill whenever asked about German payroll tax (Lohnsteuer) computation for EMPLOYEES. Trigger on phrases like "Lohnsteuer", "Gehaltsabrechnung", "payslip Germany", "Steuerklasse", "Brutto Netto", "Solidaritaetszuschlag on wages", "Kirchensteuer on payroll", "Sozialversicherungsbeitraege employee", "Arbeitnehmeranteil", "Arbeitgeberanteil", "Beitragsbemessungsgrenze", "Lohnabrechnung", "Nettolohn", "payroll withholding Germany", "German wage tax", "Lohnsteuerklasse I II III IV V VI", or any question about computing employee payroll deductions in Germany. Covers Lohnsteuer (income tax withholding), Solidaritatszuschlag, Kirchensteuer, and all four branches of Sozialversicherung (RV, KV, PV, AV) from an employer/employee split perspective. This is SEPARATE from the self-employed income tax skill (de-income-tax.md). ALWAYS read this skill before computing any German employee payroll.
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  83. Eg Payroll · openaccountants
    > Use this skill whenever asked about running payroll for an employer in Egypt, including a sole proprietor who hires staff. Trigger on phrases like "Egypt payroll", "salary tax Egypt", "ضريبة كسب العمل", "payroll tax Egypt", "hiring employees Egypt", "withholding tax on salaries Egypt", "Form 4 Egypt", "نموذج 4", "gross to net salary Egypt", "employer cost Egypt", "end of service Egypt", "employee vs freelancer Egypt", or any request to compute, classify, or advise on Egyptian salary tax (employment income tax) withholding, social-insurance withholding, payroll remittance, or payroll reporting. ALWAYS read this skill before touching any Egypt payroll work.
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  84. Eg Sme Tax · openaccountants
    > Use this skill whenever asked about Egypt's simplified or SME tax regime for small self-employed people, freelancers, professionals, sole proprietors, and small companies. Trigger on phrases like "Egypt simplified tax", "SME tax Egypt", "small business tax Egypt", "Law 6 of 2025 Egypt", "turnover tax Egypt", "freelancer simplified Egypt", "النظام الضريبي المبسط", "ضريبة على رقم الأعمال", "قانون 6 لسنة 2025", "حوافز المشروعات الصغيرة". Covers both the SME framework under Law No. 152 of 2020 (MSME Development Law) and the NEW integrated simplified tax regime under Law No. 6 of 2025 for businesses and professionals with annual turnover up to EGP 20 million. AI replies in the user's language (English or Arabic).
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  85. Israel Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for an Israel VAT (Ma'am — מע"מ) return or advise on Israeli VAT registration, filing, and reporting. Trigger on phrases like "prepare Ma'am return", "Israeli VAT", "מע"מ", "doch maam", or any Israel VAT request. ALWAYS read this skill before touching any Israel Ma'am-related work.
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  86. Jordan Gst · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Jordan General Sales Tax (GST) return for any client. Trigger on phrases like "Jordan GST", "Jordan VAT", "ISTD return", or any request involving Jordanian indirect tax. Jordan imposes GST at 16% under Law No. 6 of 1994, administered by ISTD. Multiple special rates exist (4%, 5%, 8%, 10%). ALWAYS read this skill before handling any Jordan GST work.
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  87. Kosovo Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Kosovo VAT (TVSH) return for any client. Trigger on phrases like "Kosovo VAT", "Kosovo TVSH", "TAK filing", or any request involving Kosovo VAT. This skill covers standard TVSH payers filing monthly returns. Kosovo has 18% standard and 8% reduced rate. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Kosovo VAT work.
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  88. Kuwait Tax · openaccountants
    Use this skill whenever asked about Kuwait taxation, corporate income tax, ZAKAT, or VAT status. Kuwait does NOT have VAT. CIT at 15% applies to foreign entities only. Kuwaiti entities pay ZAKAT. DMTT at 15% for qualifying MNEs from 1 Jan 2025. ALWAYS read before handling Kuwait tax work.
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  89. Kz Payroll · openaccountants
    > Use this skill whenever asked about Kazakhstan payroll, salary taxes, or employer contributions for staff. Trigger on phrases like "Kazakhstan payroll", "salary tax Kazakhstan", "ОПВ ОСМС СО", "employer contributions Kazakhstan", "зарплатные налоги Казахстан", "ИПН с зарплаты". Covers individual income tax withholding, the pension contributions (ОПВ/ОПВР), social contributions (СО), mandatory medical insurance (ОСМС/ВОСМС), and social tax under the 2026 Tax Code. ALWAYS read this before any Kazakhstan payroll work.
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  90. Ma Payroll · openaccountants
    > Use this skill whenever asked about Morocco payroll for a self-employed person who HIRES employees — computing IR salarial (salary income tax) withholding, CNSS employer and employee contributions, AMO health insurance, the taxe de formation professionnelle (TFP), the bulletin de paie (payslip), and the monthly declarations via Damancom (CNSS) and SIMPL-IR (DGI). Trigger on phrases like "Morocco payroll", "paie Maroc", "IR salarial", "CNSS employer", "bulletin de paie", "calcul salaire net Maroc", "cotisation patronale CNSS", "déclaration Damancom", "retenue à la source salaire Maroc", "AMO Maroc employeur", "taxe de formation professionnelle", "كشف الراتب", "أجور المغرب". Covers the 2026 IR salarial scale with salary-specific deductions (frais professionnels, déductions pour charges de famille), the CNSS branch rates and the MAD 6,000/month ceiling, AMO and TFP (uncapped), the declaration calendar, worked payslip examples, and the employee-vs-independent (salarié vs TNS) distinction.
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  91. Mexico Iva · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Mexico IVA (Impuesto al Valor Agregado) return or classify transactions for Mexican VAT purposes. Trigger on phrases like "prepare IVA return", "Mexican VAT", "declaracion de IVA", "CFDI classification", "SAT filing", or any request involving Mexico value-added tax. Also trigger when classifying transactions from CFDI XML files, bank statements, or invoices for Mexican IVA purposes. This skill contains the complete Mexico IVA classification rules, CFDI 4.0 requirements, rate determination (16%/0%/exempt), border zone treatment, withholding rules, deductibility rules, and filing deadlines required to produce a correct return. ALWAYS read this skill before touching any Mexico IVA-related work.
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  92. Monaco Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Monaco TVA (VAT) return for any client. Trigger on phrases like "Monaco VAT", "Monaco TVA", "Monaco tax return", or any request involving Monaco VAT. Monaco is within the French VAT territory and applies French TVA rules identically. Supplies between Monaco and France are domestic. For all substantive rules, refer to the France VAT skill. ALWAYS read this skill before touching any Monaco TVA work.
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  93. Myanmar Ct · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Myanmar Commercial Tax (CT) return for any client. Trigger on phrases like "Myanmar CT", "commercial tax", "IRD filing Myanmar", or any request involving Myanmar commercial tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Myanmar CT work.
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  94. Norway Mva · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Norway MVA return (MVA-melding) for any client. Trigger on phrases like "prepare MVA return", "Norwegian VAT", "MVA-melding", "merverdiavgift", or any request involving Norway VAT filing. Norway is NOT an EU member but IS in the EEA. There are NO intra-community supplies. All goods from EU are imports. ALWAYS read this skill before touching any Norway MVA work.
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  95. Oh Cat Tax · openaccountants
    Triggers when the taxpayer operates a business in Ohio with gross receipts potentially exceeding the Commercial Activity Tax (CAT) threshold. Covers CAT registration, filing, computation at 0.26% on taxable gross receipts above the exclusion amount ($6 million for 2025+), quarterly filing requirements, and the 2024 reform changes under HB 33.
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  96. Pk Payroll · openaccountants
    > Use this skill whenever asked about Pakistan payroll and salary-tax withholding for employers. Trigger on phrases like "Pakistan payroll", "salary tax withholding Pakistan", "deduct tax from salary FBR", "EOBI deduction", "payroll Pakistan freelancer hiring staff". Covers salary income-tax withholding under the salaried slabs, EOBI/provincial social security, and monthly withholding statements. ALWAYS read before any Pakistan payroll work.
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  97. Ru Payroll · openaccountants
    > Use this skill whenever asked about payroll in Russia — how an individual entrepreneur (ИП) or a company (ООО) computes, withholds, reports, and pays the taxes and contributions on employee wages in 2026. Covers НДФЛ withheld from salaries at the progressive scale, employer страховые взносы under the единый тариф (30% up to the unified base, 15.1% above), the reduced ~15% SME tariff on wages above 1.5× МРОТ for priority-sector SMEs, injury contributions (взносы на травматизм) paid to СФР, payroll reporting (РСВ, 6-НДФЛ, персонифицированные сведения, ЕФС-1), the ЕНП/ЕНС unified tax account, and pay/withholding deadlines. Trigger on phrases like "payroll Russia", "hiring an employee Russia", "страховые взносы employer", "6-НДФЛ", "зарплатные налоги", "РСВ", "сколько стоит сотрудник", "gross to net Russia", "НДФЛ с зарплаты".
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  98. Russia Vat · openaccountants
    Use this skill whenever asked to prepare, review, or advise on a Russian VAT (НДС — Nalog na Dobavlennuyu Stoimost) return or any transaction classification for Russian VAT purposes. Trigger on phrases like "Russian VAT", "НДС", "NDS", "Russian tax return", "VAT in Russia", "ФНС filing", or any request involving Russian VAT obligations. This skill contains the complete Russian VAT classification rules, rate structure (standard rate raised to 22% from 1 January 2026), return form mappings, deductibility rules, reverse charge treatment, and filing deadlines required to produce a correct return. NOTE: International sanctions regimes (EU, US, UK, and others) may significantly affect cross-border VAT treatment for Russian entities. Always flag sanctions-related issues as [T2] or [T3]. ALWAYS read this skill before touching any Russian VAT-related work.
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  99. Rwanda Vat · openaccountants
    Use this skill whenever asked to prepare, review, or classify transactions for a Rwanda VAT return. Standard rate 18%. Mandatory EBM (Electronic Billing Machine). No EBM = no input recovery. EAC member. ALWAYS read before handling Rwanda VAT work.
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  100. Serbia Vat · openaccountants
    Use this skill whenever asked to prepare, review, or advise on a Serbia VAT (PDV) return or any PDV-related classification. Trigger on phrases like "prepare PDV return", "Serbia VAT", "PPPDV", "Serbian VAT filing", "e-Faktura", "Poreska Uprava", or any request involving Serbian VAT obligations. This skill contains the complete Serbian PDV classification rules, rate tables, e-invoicing requirements, filing deadlines, and deductibility rules required to produce a correct return. ALWAYS read this skill before touching any Serbia VAT-related work.
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