@moatless/bookkeeping 0.2.1 → 0.4.0

package/dist/skills/swedish-bookkeeping.js

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+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;