@moatless/bookkeeping 0.2.1 → 0.3.0

package/dist/index.d.ts

@@ -7,3 +7,4 @@ export * from "./utils";
 export * from "./services";
 export * from "./auth";
 export * from "./progress";
+export * from "./skills";

package/dist/index.js

@@ -18,3 +18,5 @@ export * from "./services";
 export * from "./auth";
 // Progress bar utilities
 export * from "./progress";
+// Skills (domain knowledge for AI agents)
+export * from "./skills";

package/dist/skills/index.d.ts

@@ -0,0 +1,7 @@
+export type { Skill } from "./types";
+export { SWEDISH_BOOKKEEPING_SKILL } from "./swedish-bookkeeping";
+export { TRAVEL_EXPENSES_SKILL } from "./travel-expenses";
+import type { Skill } from "./types";
+export declare const SKILLS: Skill[];
+export declare function listSkills(): Skill[];
+export declare function getSkill(name: string): Skill | undefined;

package/dist/skills/index.js

@@ -0,0 +1,14 @@
+export { SWEDISH_BOOKKEEPING_SKILL } from "./swedish-bookkeeping";
+export { TRAVEL_EXPENSES_SKILL } from "./travel-expenses";
+import { SWEDISH_BOOKKEEPING_SKILL } from "./swedish-bookkeeping";
+import { TRAVEL_EXPENSES_SKILL } from "./travel-expenses";
+export const SKILLS = [
+    SWEDISH_BOOKKEEPING_SKILL,
+    TRAVEL_EXPENSES_SKILL,
+];
+export function listSkills() {
+    return SKILLS;
+}
+export function getSkill(name) {
+    return SKILLS.find((skill) => skill.name === name);
+}

package/dist/skills/swedish-bookkeeping.d.ts

@@ -0,0 +1,2 @@
+import type { Skill } from "./types";
+export declare const SWEDISH_BOOKKEEPING_SKILL: Skill;

package/dist/skills/swedish-bookkeeping.js

@@ -0,0 +1,388 @@
+export const SWEDISH_BOOKKEEPING_SKILL = {
+    name: "swedish-bookkeeping",
+    description: "Swedish bookkeeping and accounting using BAS kontoplan. Use when creating journal entries (verifikationer), handling Swedish VAT (moms), categorizing expenses, or working with Swedish accounting data. Triggers on tasks involving BAS accounts (1xxx-9xxx), moms/VAT codes, reverse charge (omvänd skattskyldighet), supplier invoices, or financial record-keeping for Swedish companies.",
+    content: `# Swedish Bookkeeping
+
+Create journal entries following Swedish BAS accounting standards with correct VAT handling.
+
+## Quick Reference
+
+- **Accounts**: See accounts section below for BAS account codes
+- **VAT/Tax codes**: See VAT codes section below for tax code selection
+
+## Journal Entry Structure
+
+Every entry (verifikation) must balance: total debits = total credits.
+
+\`\`\`yaml
+series: D              # A=Admin, B=Customer invoices, C=Customer payments,
+                       # D=Supplier invoices, E=Supplier payments, K=Salary
+entryNumber: 1
+entryDate: 2024-01-15
+description: Supplier Name - Invoice description
+status: POSTED
+currency: SEK
+lines:
+  - account: "5422"    # Expense account
+    debit: 1000.00
+    memo: SaaS subscription
+  - account: "2645"    # VAT (if applicable)
+    debit: 250.00
+    memo: Input VAT reverse charge
+  - account: "2614"    # Output VAT for reverse charge
+    credit: 250.00
+    memo: Output VAT reverse charge
+  - account: "2820"    # Balancing account
+    credit: 1000.00
+    memo: Credit card payment
+\`\`\`
+
+## Tax Code Selection
+
+\`\`\`
+Swedish supplier (VAT on invoice)?
+├─ YES → SE_VAT_25_PURCHASE_DOMESTIC (or 12%/6%/exempt)
+└─ NO  → Is it a service?
+          ├─ YES, EU supplier    → SE_VAT_25_PURCHASE_EU_SERVICES_RC
+          ├─ YES, non-EU (US/UK) → SE_VAT_25_PURCHASE_NON_EU_SERVICES_RC
+          └─ NO (goods)          → SE_VAT_25_PURCHASE_EU_GOODS_RC or import
+\`\`\`
+
+## Common Expense Accounts
+
+| Type | Account | Example Vendors |
+|------|---------|-----------------|
+| SaaS/Software | 5422 | AWS, GitHub, Anthropic, Slack |
+| IT services | 6540 | Consulting, development |
+| Accounting | 6530 | Bokio, Fortnox |
+| Bank fees | 6570 | Bank charges (VAT exempt) |
+| Internet/Telecom | 6230 | ISP, phone plans |
+| Office supplies | 6110 | Stationery, small equipment |
+| Travel | 5800 | Flights, trains |
+| Meals (business) | 5831 | Hotels, business meals |
+
+## Balancing Accounts
+
+| Method | Account | Use |
+|--------|---------|-----|
+| Supplier payable | 2440 | When paying later via bank transfer |
+| Credit card | 2820 | Direct credit card charge |
+| Bank account | 1930 | Direct debit/immediate payment |
+
+## Workflow: Creating an Entry
+
+1. **Identify the supplier** - Swedish, EU, or non-EU?
+2. **Determine expense type** - Select appropriate 5xxx/6xxx account
+3. **Select tax code** - Based on supplier location and transaction type
+4. **Choose balancing account** - 2440 (payable), 2820 (credit card), or 1930 (bank)
+5. **Create balanced entry** - Ensure debits = credits
+
+## Currency Handling
+
+Foreign currency amounts must be converted to SEK using the exchange rate on the transaction date. Use Riksbank published rates.
+
+## Series Codes
+
+| Series | Swedish | Use |
+|--------|---------|-----|
+| A | Administration | Internal adjustments, corrections |
+| B | Kundfakturor | Customer invoices (sales) |
+| C | Kundbetalningar | Customer payments received |
+| D | Leverantörsfakturor | Supplier invoices (purchases) |
+| E | Leverantörsbetalningar | Supplier payments made |
+| K | Löner | Salary and payroll |
+
+---
+
+# Swedish BAS Account Codes
+
+The BAS chart of accounts (kontoplan) is the standard accounting framework used by Swedish companies. Account numbers have 4 digits where the first digit indicates the account class.
+
+## Account Classes
+
+| Class | Swedish Name | English | Description |
+|-------|-------------|---------|-------------|
+| 1xxx | Tillgångar | Assets | Cash, receivables, inventory, fixed assets |
+| 2xxx | Skulder & Eget kapital | Liabilities & Equity | Payables, loans, VAT, equity |
+| 3xxx | Intäkter | Revenue | Sales, other income |
+| 4xxx | Inköp/Varor | Cost of Goods | Direct costs, materials |
+| 5xxx | Övriga externa kostnader | External Expenses | Rent, services, supplies |
+| 6xxx | Övriga externa kostnader | External Expenses | Marketing, admin, IT |
+| 7xxx | Personalkostnader | Personnel Costs | Salaries, benefits, taxes |
+| 8xxx | Finansiella poster | Financial Items | Interest, currency gains/losses |
+| 9xxx | Bokslutsdispositioner | Year-end Items | Appropriations, tax |
+
+## Account Number Structure
+
+- **First digit**: Account class (1-9)
+- **First two digits**: Account group
+- **Ending in 00**: Control account (aggregates entire group)
+- **Ending in 0**: Main account
+- **Ending in 1-9**: Sub-accounts (detailed breakdown)
+
+## Commonly Used Accounts
+
+### Assets (1xxx)
+
+| Account | Name | Use |
+|---------|------|-----|
+| 1510 | Kundfordringar | Accounts receivable |
+| 1630 | Skattekonto | Tax account (Skatteverket) |
+| 1930 | Företagskonto | Business bank account |
+| 1940 | Placeringskonto | Savings/investment account |
+
+### Liabilities & Equity (2xxx)
+
+| Account | Name | Use |
+|---------|------|-----|
+| 2010 | Eget kapital | Owner's equity |
+| 2091 | Balanserad vinst | Retained earnings |
+| 2099 | Årets resultat | Current year profit/loss |
+| 2440 | Leverantörsskulder | Accounts payable |
+| 2510 | Skatteskulder | Tax liabilities |
+| 2610 | Utgående moms 25% | Output VAT 25% (sales) |
+| 2611 | Utgående moms 12% | Output VAT 12% |
+| 2612 | Utgående moms 6% | Output VAT 6% |
+| 2614 | Utgående moms omvänd skattskyldighet | Output VAT reverse charge |
+| 2640 | Ingående moms | Input VAT (general) |
+| 2641 | Ingående moms 25% | Input VAT 25% (domestic) |
+| 2645 | Ingående moms omvänd skattskyldighet | Input VAT reverse charge |
+| 2650 | Momsredovisningskonto | VAT settlement account |
+| 2820 | Kortfristiga skulder | Short-term liabilities (credit card) |
+| 2898 | Outtagen vinstutdelning | Undistributed dividends |
+
+### Revenue (3xxx)
+
+| Account | Name | Use |
+|---------|------|-----|
+| 3000 | Försäljning | Sales (general) |
+| 3001 | Försäljning 25% moms | Sales 25% VAT |
+| 3002 | Försäljning 12% moms | Sales 12% VAT |
+| 3003 | Försäljning 6% moms | Sales 6% VAT |
+| 3041 | Försäljning tjänster EU | Services sold to EU |
+| 3051 | Försäljning varor EU | Goods sold to EU |
+| 3305 | Försäljning utanför EU | Sales outside EU |
+| 3740 | Öres- och kronutjämning | Rounding adjustments |
+| 3960 | Valutakursvinster | Currency gains |
+
+### Cost of Goods (4xxx)
+
+| Account | Name | Use |
+|---------|------|-----|
+| 4000 | Inköp varor | Goods purchased |
+| 4010 | Inköp material | Materials purchased |
+| 4531 | Import EU varor | Imports from EU (goods) |
+| 4535 | Import utanför EU varor | Imports from non-EU (goods) |
+| 4545 | Inköp tjänster EU | Services from EU |
+| 4546 | Inköp tjänster utanför EU | Services from non-EU |
+
+### External Expenses (5xxx-6xxx)
+
+| Account | Name | Use |
+|---------|------|-----|
+| 5010 | Lokalhyra | Office rent |
+| 5400 | Förbrukningsinventarier | Consumable equipment |
+| 5410 | Förbrukningsmat. | Consumables |
+| 5420 | Programvara | Software |
+| 5422 | Programvara, onlinetjänster | SaaS subscriptions |
+| 5480 | Arbetskläder | Work clothing |
+| 5500 | Reparation maskiner | Repairs machinery |
+| 5800 | Resekostnader | Travel expenses |
+| 5831 | Kost och logi | Meals and accommodation |
+| 5910 | Annonsering | Advertising |
+| 6071 | Representation | Business entertainment |
+| 6110 | Kontorsmaterial | Office supplies |
+| 6212 | Mobiltelefon | Mobile phone |
+| 6230 | Datakommunikation | Internet/data |
+| 6310 | Företagsförsäkringar | Business insurance |
+| 6420 | Ersättning styrelsen | Board compensation |
+| 6530 | Redovisningstjänster | Accounting services |
+| 6540 | IT-tjänster | IT services |
+| 6570 | Bankkostnader | Bank charges |
+| 6970 | Tidningar och tidskrifter | Subscriptions |
+
+### Personnel Costs (7xxx)
+
+| Account | Name | Use |
+|---------|------|-----|
+| 7010 | Löner tjänstemän | Salaries (employees) |
+| 7082 | Sjuklön | Sick pay |
+| 7090 | Förändring semesterlöneskuld | Vacation pay accrual |
+| 7210 | Löner styrelse | Board salaries |
+| 7381 | Kostnadsersättning | Expense reimbursement |
+| 7510 | Arbetsgivaravgifter | Employer contributions |
+| 7533 | Särskild löneskatt pensionskostnader | Special payroll tax (pensions) |
+| 7820 | Utbildning | Training/education |
+
+### Financial Items (8xxx)
+
+| Account | Name | Use |
+|---------|------|-----|
+| 8310 | Ränteintäkter | Interest income |
+| 8410 | Räntekostnader | Interest expenses |
+| 8423 | Räntekostnader skattekonto | Tax account interest |
+| 8910 | Skatt på årets resultat | Income tax |
+
+## Double-Entry Principles
+
+Swedish bookkeeping follows standard double-entry principles:
+- **Debit (debet)**: Increases assets (1xxx), decreases liabilities (2xxx), increases expenses (4xxx-8xxx)
+- **Credit (kredit)**: Decreases assets, increases liabilities/equity, increases revenue (3xxx)
+
+Every transaction must balance: total debits = total credits.
+
+---
+
+# Swedish VAT (Moms) Tax Codes
+
+Swedish VAT (Mervärdesskatt/Moms) uses different rates and reporting rules depending on the type of transaction and geographic origin.
+
+## VAT Rates
+
+| Rate | Description | Common Uses |
+|------|-------------|-------------|
+| 25% | Standard rate | Most goods and services |
+| 12% | Reduced rate | Food, hotels, restaurants |
+| 6% | Reduced rate | Books, newspapers, public transport, cultural events |
+| 0% | Zero-rated | Exports, certain financial services |
+
+## Tax Code Patterns
+
+### Domestic Purchases (Swedish Seller)
+
+When purchasing from a Swedish company that charges VAT:
+
+| Tax Code | Rate | Expense Account | VAT Account | Balancing |
+|----------|------|-----------------|-------------|-----------|
+| \`SE_VAT_25_PURCHASE_DOMESTIC\` | 25% | Expense (5xxx/6xxx) | 2641 | 2440 |
+| \`SE_VAT_12_PURCHASE_DOMESTIC\` | 12% | Expense | 2641 | 2440 |
+| \`SE_VAT_6_PURCHASE_DOMESTIC\` | 6% | Expense | 2641 | 2440 |
+| \`SE_VAT_EXEMPT_PURCHASE\` | 0% | Expense | - | 2440/2820 |
+
+**Example**: SEK 1,250 domestic purchase with 25% VAT
+\`\`\`
+Debit  5420 (Software)           1,000.00
+Debit  2641 (Input VAT)            250.00
+Credit 2440 (Supplier payables)  1,250.00
+\`\`\`
+
+### Reverse Charge - EU Services
+
+For B2B services from EU countries (not goods), the buyer reports VAT:
+
+| Tax Code | Use Case | VAT Handling |
+|----------|----------|--------------|
+| \`SE_VAT_25_PURCHASE_EU_SERVICES_RC\` | SaaS, consulting from EU | Reverse charge 25% |
+| \`SE_VAT_12_PURCHASE_EU_SERVICES_RC\` | Reduced rate EU services | Reverse charge 12% |
+
+**Journal pattern** (25% reverse charge):
+\`\`\`
+Debit  5422 (Expense)              1,000.00  # Net amount
+Debit  2645 (Input VAT RC)           250.00  # Deductible VAT
+Credit 2614 (Output VAT RC)          250.00  # VAT liability
+Credit 2440 (Supplier payables)    1,000.00  # Net to pay
+\`\`\`
+
+### Reverse Charge - Non-EU Services
+
+For B2B services from countries outside EU (US, UK, etc.):
+
+| Tax Code | Use Case | VAT Handling |
+|----------|----------|--------------|
+| \`SE_VAT_25_PURCHASE_NON_EU_SERVICES_RC\` | US SaaS (AWS, GitHub, etc.) | Reverse charge 25% |
+| \`SE_VAT_12_PURCHASE_NON_EU_SERVICES_RC\` | Reduced rate non-EU services | Reverse charge 12% |
+
+**Journal pattern** (US SaaS subscription USD 100 = SEK 1,000):
+\`\`\`
+Debit  5422 (SaaS expense)         1,000.00
+Debit  2645 (Input VAT RC)           250.00
+Credit 2614 (Output VAT RC)          250.00
+Credit 2820 (Credit card)          1,000.00
+\`\`\`
+
+### Reverse Charge - EU Goods
+
+Physical goods purchased from EU require different handling:
+
+| Tax Code | Use Case |
+|----------|----------|
+| \`SE_VAT_25_PURCHASE_EU_GOODS_RC\` | Hardware, equipment from EU |
+| \`SE_VAT_12_PURCHASE_EU_GOODS_RC\` | Reduced rate goods from EU |
+
+### Sales Tax Codes
+
+| Tax Code | Use Case |
+|----------|----------|
+| \`SE_VAT_25_SALE_DOMESTIC\` | Domestic sales 25% |
+| \`SE_VAT_12_SALE_DOMESTIC\` | Domestic sales 12% |
+| \`SE_VAT_6_SALE_DOMESTIC\` | Domestic sales 6% |
+| \`SE_VAT_EXEMPT_SALE_EU\` | B2B sales to EU (reverse charge applies to buyer) |
+| \`SE_VAT_EXEMPT_SALE_EXPORT\` | Sales outside EU (export) |
+
+## Determining the Right Tax Code
+
+\`\`\`
+Is the supplier Swedish?
+├─ YES → Use DOMESTIC tax code
+│        └─ Match VAT rate on invoice (25%, 12%, 6%, or exempt)
+│
+└─ NO → Is it a service or goods?
+         │
+         ├─ SERVICE → Is supplier in EU?
+         │            ├─ YES → SE_VAT_25_PURCHASE_EU_SERVICES_RC
+         │            └─ NO  → SE_VAT_25_PURCHASE_NON_EU_SERVICES_RC
+         │
+         └─ GOODS → Is supplier in EU?
+                    ├─ YES → SE_VAT_25_PURCHASE_EU_GOODS_RC
+                    └─ NO  → Import VAT (customs declaration)
+\`\`\`
+
+## Key VAT Accounts
+
+| Account | Swedish Name | Use |
+|---------|-------------|-----|
+| 2610 | Utgående moms 25% | Output VAT on sales |
+| 2611 | Utgående moms 12% | Output VAT 12% |
+| 2612 | Utgående moms 6% | Output VAT 6% |
+| 2614 | Utgående moms omvänd skattskyldighet | Output VAT (reverse charge liability) |
+| 2640 | Ingående moms | Input VAT (general) |
+| 2641 | Ingående moms | Input VAT on domestic purchases |
+| 2645 | Ingående moms omvänd skattskyldighet | Input VAT (reverse charge deduction) |
+| 2650 | Momsredovisningskonto | VAT settlement/clearing |
+
+## VAT Reporting Periods
+
+| Annual Turnover | Reporting Frequency |
+|-----------------|---------------------|
+| > SEK 40 million | Monthly |
+| SEK 1-40 million | Quarterly (or monthly by choice) |
+| < SEK 1 million | Annually (or quarterly by choice) |
+
+## Common Scenarios
+
+### US SaaS Subscription (GitHub, AWS, Anthropic)
+- Tax code: \`SE_VAT_25_PURCHASE_NON_EU_SERVICES_RC\`
+- Expense account: 5422 (Software/online services)
+- Balancing: 2820 (credit card) or 2440 (payables)
+
+### EU Software/Service (Hetzner, OVH)
+- Tax code: \`SE_VAT_25_PURCHASE_EU_SERVICES_RC\`
+- Expense account: 5422 or appropriate 5xxx/6xxx
+- Balancing: 2440 or 2820
+
+### Swedish Accounting Service (Bokio, Fortnox)
+- Tax code: \`SE_VAT_25_PURCHASE_DOMESTIC\`
+- Expense account: 6530 (Accounting services)
+- Balancing: 2440
+
+### Bank Charges (Swedish Bank)
+- Tax code: \`SE_VAT_EXEMPT_PURCHASE\` (financial services exempt)
+- Expense account: 6570 (Bank charges)
+- No VAT accounts involved
+
+### Domain Registration (EU or US Registrar)
+- EU: \`SE_VAT_25_PURCHASE_EU_SERVICES_RC\`
+- US: \`SE_VAT_25_PURCHASE_NON_EU_SERVICES_RC\`
+- Expense account: 6230 (Data communication)
+`,
+};

package/dist/skills/travel-expenses.d.ts

@@ -0,0 +1,2 @@
+import type { Skill } from "./types";
+export declare const TRAVEL_EXPENSES_SKILL: Skill;

package/dist/skills/travel-expenses.js

@@ -0,0 +1,406 @@
+export const TRAVEL_EXPENSES_SKILL = {
+    name: "travel-expenses",
+    description: "Swedish business travel expense accounting. Use when handling hotel receipts, flight bookings, taxi fares, traktamente (per diem), mileage claims, or grouping travel receipts into journal entries. Triggers on keywords - travel, hotel, flight, taxi, traktamente, per diem, business trip, resa, hotell, reseräkning, milersättning, accommodation.",
+    content: `# Travel Expenses
+
+Create journal entries for Swedish business travel, handling both company-paid expenses and employee reimbursements.
+
+## Quick Reference
+
+- **Accounts**: See accounts section below for 5800/7300 series
+- **VAT treatment**: See VAT rules section below for rates
+- **Non-travel expenses**: Use swedish-bookkeeping skill for SaaS, services, or other purchases during trips
+
+## Payment Type Decision
+
+\`\`\`
+Who paid?
+├─ Company (corporate card, invoice)
+│   └─ Use 5800 series accounts
+│       5810 = tickets, 5820 = rental, 5831/5832 = hotel/meals
+│
+└─ Employee (personal card, cash)
+    └─ Use 7300 series accounts
+        7321/7323 = traktamente, 7381 = expense reimbursement
+\`\`\`
+
+## Traktamente (Per Diem)
+
+Use the CLI to calculate and create traktamente entries:
+
+\`\`\`bash
+# List country rates
+npx ledgit-cli traktamente list
+npx ledgit-cli traktamente list --year 2026
+
+# Create traktamente entry
+npx ledgit-cli traktamente create \\
+  -d DK \\
+  --departure-date 2025-01-15 --departure-time 08:00 \\
+  --return-date 2025-01-17 --return-time 18:00 \\
+  -s K -n 1 \\
+  -o inbox/2025-01-15-traktamente-copenhagen
+\`\`\`
+
+**Calculation rules (Skatteverket):**
+- Departure before 12:00 → full day
+- Departure 12:00 or later → half day
+- Return after 19:00 → full day
+- Return 19:00 or earlier → half day
+- Days in between → full days
+
+**Output files:** \`documents.yaml\`, \`entry.yaml\`, \`traktamente.pdf\`
+
+**Accounts:**
+- 7321 = Tax-free domestic per diem (SE)
+- 7323 = Tax-free international per diem (abroad)
+- 2820 = Debt to employee (credit)
+
+## Grouping Trip Receipts
+
+Combine related receipts from one trip into a single journal entry:
+
+\`\`\`yaml
+series: D
+entryDate: 2025-01-15
+description: Business trip Copenhagen Jan 15-17
+currency: SEK
+lines:
+  # Flight (6% VAT)
+  - account: "5810"
+    debit: 1415.09
+    memo: SAS ARN-CPH return
+  - account: "2641"
+    debit: 84.91
+    memo: Moms 6%
+  # Hotel (no Swedish VAT - foreign)
+  - account: "5832"
+    debit: 3200.00
+    memo: Hotel Copenhagen 2 nights
+  # Taxi (6% VAT)
+  - account: "5890"
+    debit: 424.53
+    memo: Taxi transfers
+  - account: "2641"
+    debit: 25.47
+    memo: Moms 6%
+  # Balancing
+  - account: "2820"
+    credit: 5150.00
+    memo: Corporate card
+\`\`\`
+
+## Common Expense Accounts
+
+| Expense | Account | VAT Rate |
+|---------|---------|----------|
+| Flight (domestic) | 5810 | 6% |
+| Train/Bus | 5810 | 6% |
+| Hotel (Sweden) | 5831 | 12% |
+| Hotel (abroad) | 5832 | Exempt |
+| Rental car | 5820 | 25% |
+| Taxi | 5890 | 6% |
+| Meals (Sweden) | 5831 | 12% |
+| Meals (abroad) | 5832 | Exempt |
+
+## Workflow: Trip with Multiple Receipts
+
+1. **Collect receipts** - flight, hotel, taxi, meals
+2. **Identify payment method** - corporate card → 5800, employee → 7300
+3. **Calculate VAT per receipt** - Swedish rates: hotel 12%, transport 6%
+4. **Create single entry** - one line per expense type
+5. **Add traktamente if applicable** - separate entry via CLI
+
+## Swedish VAT Rates
+
+| Type | Rate | Calculation |
+|------|------|-------------|
+| Transport | 6% | Net = Gross / 1.06 |
+| Hotel/Restaurant | 12% | Net = Gross / 1.12 |
+| Rental car | 25% | Net = Gross / 1.25 |
+| International | 0% | Full amount to expense |
+
+## Series Codes
+
+| Series | Use |
+|--------|-----|
+| D | Company-paid travel (supplier invoice) |
+| E | Payment of travel expenses |
+| K | Employee traktamente/reimbursement |
+
+---
+
+# Travel Expense Accounts
+
+Swedish BAS accounts for business travel expenses, covering both company-paid and employee reimbursement scenarios.
+
+## Company-Paid Travel (5800 Series)
+
+Use these accounts when the company pays directly (corporate card, invoice to company).
+
+| Account | Swedish Name | Use |
+|---------|-------------|-----|
+| 5800 | Resekostnader | General travel expenses (control account) |
+| 5810 | Biljetter | Flights, trains, buses, ferries |
+| 5820 | Hyrbilskostnader | Rental cars |
+| 5830 | Kost och logi | Meals and lodging (general) |
+| 5831 | Kost och logi Sverige | Swedish hotels, meals, accommodation |
+| 5832 | Kost och logi utlandet | International hotels, meals, accommodation |
+| 5890 | Övriga resekostnader | Taxi, parking, tolls, other travel |
+
+### When to Use 5800 Series
+
+- Company credit card charges
+- Corporate travel bookings
+- Direct invoices to company
+- Prepaid travel expenses
+
+## Employee Reimbursement (7300 Series)
+
+Use these accounts when the employee pays first and gets reimbursed.
+
+### Traktamente (Per Diem)
+
+| Account | Swedish Name | Use |
+|---------|-------------|-----|
+| 7321 | Skattefria traktamenten, Sverige | Tax-free per diem (domestic travel) |
+| 7322 | Skattepliktiga traktamenten, Sverige | Taxable per diem (domestic) |
+| 7323 | Skattefria traktamenten, utlandet | Tax-free per diem (international) |
+| 7324 | Skattepliktiga traktamenten, utlandet | Taxable per diem (international) |
+
+### Expense Reimbursement
+
+| Account | Swedish Name | Use |
+|---------|-------------|-----|
+| 7381 | Kostnadsersättning | Employee expense reimbursement (receipts) |
+| 7385 | Bilersättningar, skattefria | Tax-free mileage reimbursement |
+| 7386 | Bilersättningar, skattepliktiga | Taxable mileage reimbursement |
+
+### When to Use 7300 Series
+
+- Employee paid with personal card
+- Expense reports with receipts
+- Per diem (traktamente) claims
+- Mileage reimbursement
+
+## Balancing Accounts
+
+| Account | Name | Use |
+|---------|------|-----|
+| 2820 | Kortfristiga skulder | Debt to employee (reimbursement pending) |
+| 2440 | Leverantörsskulder | Supplier payables (travel agency invoices) |
+| 1930 | Företagskonto | Direct bank payment |
+
+## Decision Tree
+
+\`\`\`
+Who paid for the expense?
+│
+├─ Company paid (corporate card, invoice)
+│   └─ Use 5800 series
+│       ├─ Flights/trains → 5810
+│       ├─ Rental car → 5820
+│       ├─ Hotel/meals Sweden → 5831
+│       ├─ Hotel/meals abroad → 5832
+│       └─ Taxi/parking/other → 5890
+│
+└─ Employee paid (personal card, cash)
+    └─ Use 7300 series
+        ├─ Per diem claim → 7321 (SE) or 7323 (abroad)
+        ├─ Mileage → 7385
+        └─ Receipt-based → 7381
+\`\`\`
+
+## Journal Entry Examples
+
+### Company-Paid Hotel (Sweden, 12% VAT)
+
+\`\`\`yaml
+lines:
+  - account: "5831"
+    debit: 1785.71
+    memo: Hotel Stockholm
+  - account: "2641"
+    debit: 214.29
+    memo: Ingående moms 12%
+  - account: "2820"
+    credit: 2000.00
+    memo: Corporate card
+\`\`\`
+
+### Employee Traktamente (International)
+
+\`\`\`yaml
+lines:
+  - account: "7323"
+    debit: 1226.00
+    memo: Skattefria traktamenten, utlandet
+  - account: "2820"
+    credit: 1226.00
+    memo: Kortfristiga skulder till anställda
+\`\`\`
+
+### Grouped Trip Entry (Multiple Expenses)
+
+\`\`\`yaml
+description: Business trip Copenhagen Jan 15-17
+lines:
+  - account: "5810"
+    debit: 1500.00
+    memo: SAS flight ARN-CPH
+  - account: "5832"
+    debit: 3200.00
+    memo: Hotel Copenhagen 2 nights
+  - account: "5890"
+    debit: 450.00
+    memo: Taxi airport transfers
+  - account: "2820"
+    credit: 5150.00
+    memo: Corporate card
+\`\`\`
+
+---
+
+# Travel Expense VAT Rules
+
+Swedish VAT (moms) treatment for business travel expenses.
+
+## Swedish VAT Rates for Travel
+
+| Expense Type | VAT Rate | Tax Code |
+|--------------|----------|----------|
+| Hotels/Accommodation | 12% | SE_VAT_12_PURCHASE_DOMESTIC |
+| Restaurants/Meals | 12% | SE_VAT_12_PURCHASE_DOMESTIC |
+| Domestic flights | 6% | SE_VAT_6_PURCHASE_DOMESTIC |
+| Trains/Buses | 6% | SE_VAT_6_PURCHASE_DOMESTIC |
+| Taxi | 6% | SE_VAT_6_PURCHASE_DOMESTIC |
+| Rental car | 25% | SE_VAT_25_PURCHASE_DOMESTIC |
+| Fuel | 25% | SE_VAT_25_PURCHASE_DOMESTIC |
+| Parking | 25% | SE_VAT_25_PURCHASE_DOMESTIC |
+
+## International Travel
+
+| Scenario | VAT Treatment |
+|----------|---------------|
+| Foreign hotel | No Swedish VAT, use SE_VAT_EXEMPT_PURCHASE |
+| Foreign meals | No Swedish VAT, use SE_VAT_EXEMPT_PURCHASE |
+| International flight | Usually zero-rated or exempt |
+| EU transport | May have local VAT, no Swedish deduction |
+
+## VAT Account Mapping
+
+| VAT Type | Account | Use |
+|----------|---------|-----|
+| Input VAT 25% | 2641 | Rental car, parking, fuel |
+| Input VAT 12% | 2641 | Hotels, restaurants (reduced rate) |
+| Input VAT 6% | 2641 | Transport (trains, flights, taxi) |
+| No VAT | - | International, exempt, per diem |
+
+## Decision Tree
+
+\`\`\`
+Is this a Swedish expense?
+│
+├─ YES → Check the VAT rate on receipt
+│   ├─ 25% → SE_VAT_25_PURCHASE_DOMESTIC (rental car, parking)
+│   ├─ 12% → SE_VAT_12_PURCHASE_DOMESTIC (hotel, restaurant)
+│   ├─ 6%  → SE_VAT_6_PURCHASE_DOMESTIC (transport)
+│   └─ 0%  → SE_VAT_EXEMPT_PURCHASE
+│
+└─ NO → Is VAT shown on receipt?
+        ├─ YES → Usually not recoverable in Sweden
+        │        Use SE_VAT_EXEMPT_PURCHASE, book gross amount
+        └─ NO  → SE_VAT_EXEMPT_PURCHASE
+\`\`\`
+
+## Calculating Net from Gross
+
+When you have the total including VAT:
+
+| VAT Rate | Calculation |
+|----------|-------------|
+| 25% | Net = Gross / 1.25 |
+| 12% | Net = Gross / 1.12 |
+| 6% | Net = Gross / 1.06 |
+
+**Example:** Hotel SEK 2,240 (12% VAT)
+- Net: 2,240 / 1.12 = 2,000.00
+- VAT: 2,240 - 2,000 = 240.00
+
+## Journal Entry Examples
+
+### Swedish Hotel (12% VAT)
+
+Total: SEK 2,240 including 12% VAT
+
+\`\`\`yaml
+lines:
+  - account: "5831"
+    debit: 2000.00
+    memo: Hotel Scandic Stockholm
+  - account: "2641"
+    debit: 240.00
+    memo: Ingående moms 12%
+  - account: "2820"
+    credit: 2240.00
+    memo: Corporate card
+\`\`\`
+
+### Swedish Taxi (6% VAT)
+
+Total: SEK 530 including 6% VAT
+
+\`\`\`yaml
+lines:
+  - account: "5890"
+    debit: 500.00
+    memo: Taxi Arlanda-City
+  - account: "2641"
+    debit: 30.00
+    memo: Ingående moms 6%
+  - account: "2820"
+    credit: 530.00
+    memo: Corporate card
+\`\`\`
+
+### Foreign Hotel (No Swedish VAT)
+
+Total: EUR 180 = SEK 2,016 (converted)
+
+\`\`\`yaml
+lines:
+  - account: "5832"
+    debit: 2016.00
+    memo: Hotel Berlin
+  - account: "2820"
+    credit: 2016.00
+    memo: Corporate card
+\`\`\`
+
+## Per Diem (Traktamente) - No VAT
+
+Per diem allowances have no VAT component. Book the full amount to the traktamente account.
+
+\`\`\`yaml
+lines:
+  - account: "7323"
+    debit: 1226.00
+    memo: Traktamente Denmark 1 day
+  - account: "2820"
+    credit: 1226.00
+\`\`\`
+
+## Limitations on VAT Deduction
+
+Some travel VAT is not deductible in Sweden:
+
+| Item | VAT Deductible? |
+|------|-----------------|
+| Business meals (representation) | 50% deductible |
+| Employee lunch | Not deductible |
+| Personal travel portion | Not deductible |
+| Entertainment | Not deductible |
+
+For representation meals, only deduct 50% of the VAT amount.
+`,
+};

package/dist/skills/types.d.ts

@@ -0,0 +1,5 @@
+export interface Skill {
+    name: string;
+    description: string;
+    content: string;
+}

package/dist/skills/types.js

@@ -0,0 +1 @@
+export {};

package/dist/utils/templates.js

@@ -56,6 +56,10 @@ npx ledgit-cli generate-lines --inbox-dir <path> \\
 # List available tax codes
 npx ledgit-cli list-tax-codes
 
+# Skills - detailed guidance for specific tasks
+npx ledgit-cli skills                # List available skills
+npx ledgit-cli skills <name>         # Get detailed instructions for a skill
+
 # Update instructions
 npx ledgit-cli update                # Update AGENTS.md to latest version
 \`\`\`
@@ -70,6 +74,25 @@ inbox/ → (create-entry) → journal-entries/ → (git review & commit) → (sy
 
 When you run \`create-entry\` on main branch, a new git branch is automatically created (e.g., \`book/V-189-2025-10-15-anthropic\`). Review changes with \`git diff\`, commit, and sync to provider.
 
+## Skills
+
+Skills provide detailed domain knowledge for specific accounting tasks. **Before creating journal entries**, load the relevant skill to get comprehensive guidance on accounts, tax codes, and workflows.
+
+\`\`\`bash
+# List available skills
+npx ledgit-cli skills
+
+# Load skill instructions (read the full output before proceeding)
+npx ledgit-cli skills swedish-bookkeeping   # General bookkeeping, VAT, BAS accounts
+npx ledgit-cli skills travel-expenses       # Hotels, flights, traktamente, per diem
+\`\`\`
+
+**When to use skills:**
+- \`swedish-bookkeeping\` - Creating journal entries, handling VAT/moms, selecting accounts
+- \`travel-expenses\` - Business travel, hotels, flights, traktamente (per diem), mileage
+
+Always load the appropriate skill when working on unfamiliar transaction types.
+
 ## Bookkeeping New Entries
 
 To create a journal entry from an inbox document:
@@ -104,21 +127,11 @@ This removes the directory and marks the item for deletion from the provider on
 
 ## Tax Codes
 
-### Common Tax Code Patterns
+For detailed VAT/tax code guidance, run \`npx ledgit-cli skills swedish-bookkeeping\`.
 
-| Scenario | Tax Code | Accounts |
-|----------|----------|----------|
-| Domestic purchase 25% | \`SE_VAT_25_PURCHASE_DOMESTIC\` | Expense + 2641 + 2440 |
-| Domestic purchase 12% | \`SE_VAT_12_PURCHASE_DOMESTIC\` | Expense + 2641 + 2440 |
-| Non-EU services (US SaaS) | \`SE_VAT_25_PURCHASE_NON_EU_SERVICES_RC\` | 5422 + 2645 + 2614 + 2820 |
-| EU services | \`SE_VAT_25_PURCHASE_EU_SERVICES_RC\` | Expense + 2645 + 2614 + 2440 |
-| Exempt purchase | \`SE_VAT_EXEMPT_PURCHASE\` | Expense + balancing |
-
-**Notes:**
-- \`RC\` = Reverse Charge (buyer reports VAT instead of seller)
-- Use \`--list-tax-codes\` to see all available codes with descriptions
-- Account 2641 = Incoming VAT (domestic), 2645 = Incoming VAT (reverse charge)
-- Account 2614 = Outgoing VAT (reverse charge)
+Quick reference:
+- \`npx ledgit-cli list-tax-codes\` - List all available codes
+- \`RC\` suffix = Reverse Charge (buyer reports VAT instead of seller)
 
 ## Entities
 
@@ -172,26 +185,11 @@ externalId: "12"       # Provider reference
 
 ## Account Codes
 
-Swedish BAS account codes are organized by ranges:
-
-- **1xxx** - Assets (Tillgångar)
-- **2xxx** - Liabilities & Equity (Skulder och eget kapital)
-- **3xxx** - Revenue (Intäkter)
-- **4xxx** - Cost of goods sold (Inköp)
-- **5xxx-6xxx** - Operating expenses (Kostnader)
-- **7xxx** - Personnel costs (Personalkostnader)
-- **8xxx** - Financial items (Finansiella poster)
-- **9xxx** - Year-end allocations (Bokslutsdispositioner)
-
-Common accounts:
-- \`1930\` - Business bank account
-- \`2440\` - Supplier payables
-- \`2610\` - Outgoing VAT 25%
-- \`2640\` - Incoming VAT
-- \`2820\` - Short-term liabilities (credit card, etc.)
-- \`4000\` - Cost of goods sold
-- \`5420\` - Software and IT services
-- \`6570\` - Bank charges
+For detailed BAS account guidance, run \`npx ledgit-cli skills swedish-bookkeeping\`.
+
+Account ranges: 1xxx=Assets, 2xxx=Liabilities, 3xxx=Revenue, 4xxx=COGS, 5-6xxx=Expenses, 7xxx=Personnel, 8xxx=Financial.
+
+Also check \`accounts.yaml\` in this repository for the company's chart of accounts.
 `;
 /**
  * Get the raw AGENTS.md template with placeholders

package/package.json

@@ -1,6 +1,6 @@
 {
 	"name": "@moatless/bookkeeping",
-	"version": "0.2.1",
+	"version": "0.3.0",
 	"publishConfig": {
 		"access": "public"
 	},