@raishin/vanguard-frontier-agentic 2.7.1 → 2.8.0

package/skills/accounting/indirect-tax-einvoicing-advisor/SKILL.md

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+---
+name: indirect-tax-einvoicing-advisor
+description: Multi-jurisdiction indirect tax and e-invoicing reference framework covering VAT/GST compliance and mandatory electronic invoicing mandates across EU, Brazil, India, Mexico, China, UK, and Australia.
+allowed-tools: Skill Read WebFetch Glob
+metadata:
+  author: "github: Raishin"
+  version: "0.1.0"
+  updated: "2026-06-02"
+  category: finance
+  lifecycle: experimental
+---
+
+# Indirect Tax & E-Invoicing Advisor — Reference Skill
+
+## Purpose
+
+Provide the complete multi-jurisdiction framework for indirect tax (VAT/GST) compliance and mandatory electronic invoicing advisory — from mandate status and technical format requirements through VAT treatment analysis, cross-border supply rules, and common compliance gap patterns.
+
+---
+
+## Part 1: EU VAT Framework and ViDA Reform
+
+### EU VAT Directive 2006/112/EC — Core Structure
+
+The EU VAT Directive (Council Directive 2006/112/EC) is the foundational legal instrument governing VAT across all 27 EU member states.
+
+**Key structural elements:**
+- **Taxable persons** (Art. 9): Any person carrying out economic activity independently
+- **Taxable transactions** (Art. 2): Supply of goods, supply of services, intra-community acquisition, import
+- **Place of supply — goods** (Art. 31–39): Generally where goods located at time of supply; special rules for dispatched/transported goods
+- **Place of supply — services** (Art. 43–59b): B2B general rule — where customer established (reverse charge); B2C general rule — where supplier established; special rules for land, events, transport, digital services
+- **VAT rates** (Art. 96–106): Standard rate ≥ 15%; reduced rates ≥ 5% for listed categories; zero rates permitted in specific cases
+- **Invoice requirements** (Art. 226): 15 mandatory fields including date, sequential number, supplier/customer VAT number, description, amount, VAT rate, VAT amount
+- **Reverse charge** (Art. 194–199b): Recipient accounts for VAT instead of supplier; mandatory for cross-border B2B services and optional for domestic supplies in certain sectors
+
+### ViDA — VAT in the Digital Age (Adopted March 2025)
+
+ViDA (Council Directive amending Directive 2006/112/EC) was adopted by the EU Council in March 2025 and introduces three pillars:
+
+**Pillar 1 — Digital Reporting Requirements (DRR) and e-Invoicing:**
+
+| Timeline | Requirement |
+|---|---|
+| 2024 (member state option) | Member states may introduce domestic mandatory e-invoicing without EU derogation |
+| 2028 | Intra-EU B2B transactions: structured e-invoice mandatory (EN 16931 compliant) |
+| 2030 | Mandatory real-time digital reporting of intra-EU B2B transaction data to EU central system |
+| 2030 | Domestic B2B e-invoicing harmonization with DRR standard |
+
+**E-invoice standard**: EN 16931 (European Standard on electronic invoicing) — defines semantic data model; syntax bindings include UBL 2.1 and UN/CEFACT CII.
+
+**Pillar 2 — Platform Economy:**
+- Digital platforms (accommodation, transport) become deemed supplier for VAT purposes from 2030
+- VAT collected by platform on services facilitated to non-VAT-registered suppliers
+
+**Pillar 3 — Single VAT Registration:**
+- Extension of OSS/IOSS to cover B2B goods transfers
+- Removal of need for multiple VAT registrations across EU
+
+### OSS and IOSS
+
+| Scheme | Scope | Registration | VAT Remittance |
+|---|---|---|---|
+| **OSS (One Stop Shop)** | Cross-border B2C services and distance sales of goods within EU; threshold €10,000 | Single member state of establishment | Quarterly via OSS portal of registration member state |
+| **IOSS (Import One Stop Shop)** | Distance sales of goods imported from third countries, value ≤ €150 | Single EU member state or via intermediary | Monthly via IOSS portal |
+
+### Country-Level E-Invoicing Mandates
+
+#### Italy — SDI (Sistema di Interscambio)
+
+**Status**: Live since 1 January 2019 — the first EU member state to introduce mandatory B2B e-invoicing.
+
+| Scope | Requirement |
+|---|---|
+| B2B and B2C domestic supplies | Mandatory XML e-invoice via SDI hub since Jan 2019 |
+| Cross-border supplies | FatturaPA in XML format required since Jan 2022 |
+| Format | FatturaPA XML (Agenzia delle Entrate specification) |
+| Model | **Clearance model**: invoices transmitted through SDI before or at time of delivery |
+| Validation | SDI performs technical and tax number validation; rejected invoices are not legally issued |
+| Archiving | 10-year electronic archiving obligation |
+| Cancellation | File a nota di credito (credit note) — no direct cancellation mechanism post-SDI acceptance |
+
+Source: Italian Legislative Decree 127/2015 as amended by DL 119/2018; Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/web/english/nse/businesses/vat-in-italy
+
+#### France — B2B E-Invoicing Mandate
+
+**Status**: Phased rollout 2024–2026 (delayed from original 2023 target).
+
+| Phase | Date | Scope |
+|---|---|---|
+| Receive obligation | 1 September 2026 | All VAT-registered businesses must be able to receive e-invoices |
+| Issue obligation — large and mid-size | 1 September 2026 | Large enterprises and mid-size companies must issue e-invoices |
+| Issue obligation — SMEs and micro | 1 September 2027 | All remaining VAT-registered businesses |
+
+- **Model**: Y-model — invoices transmitted via accredited PDP (Plateforme de Dématérialisation Partenaire) operators to the Chorus Pro government portal (PPF), or directly to PPF
+- **Format**: Factur-X (hybrid PDF/XML, subset of EN 16931), UBL 2.1, or UN/CEFACT CII
+- **E-reporting**: Suppliers and platforms must transmit transaction data for B2C and cross-border transactions not covered by B2B mandate
+
+Source: French Finance Law 2020 Art. 153; Decree 2022-1299; DGFiP implementation guidance
+
+#### Germany — XRechnung and ZUGFeRD
+
+**Status**: B2B mandatory e-invoicing from 1 January 2025 (receive obligation); issue obligation phased.
+
+| Phase | Date | Scope |
+|---|---|---|
+| Receive obligation | 1 January 2025 | All German VAT-registered businesses must accept structured e-invoices |
+| Issue — large enterprises (revenue > €800K) | 1 January 2027 | Must issue structured e-invoices for domestic B2B |
+| Issue — all others | 1 January 2028 | All remaining domestic B2B |
+
+- **Formats**:
+  - **XRechnung**: Pure XML (UBL 2.1 or CII), legally preferred format for public sector (since 2020) and now B2B
+  - **ZUGFeRD**: Hybrid PDF/A-3 with embedded XML (EN 16931 compliant); common for SMEs
+- **Model**: Post-audit (Nachweismodell) — no real-time clearance hub; invoice sent directly to buyer with structured XML
+- **Government procurement**: XRechnung mandatory for all public sector since 27 November 2020
+
+Source: Wachstumschancengesetz (Growth Opportunities Act) 2024; UStG §14 as amended; KoSIT XRechnung specification
+
+#### Poland — KSeF (Krajowy System e-Faktur)
+
+**Status**: Mandatory from 1 February 2026 (delayed from July 2024).
+
+- **Model**: Clearance model — all domestic B2B invoices must be issued through KSeF government platform before delivery
+- **Format**: FA_VAT XML (Polish Ministry of Finance specification)
+- **KSeF number**: Each invoice receives a KSeF reference number that serves as legal proof of issue
+- **Archiving**: KSeF stores invoices for 10 years; taxpayers need not maintain separate archive for KSeF-issued invoices
+- **Cancellation**: Invoices cannot be deleted from KSeF; corrections via korygujący (corrective invoice) only
+
+Source: Polish Act of 29 October 2021 amending VAT Act (KSeF); Ministry of Finance KSeF specification
+
+#### Romania — RO e-Factura
+
+**Status**: Mandatory B2B from 1 January 2024 for large taxpayers; extended to all taxpayers.
+
+- **Model**: Clearance model via ANAF (National Agency for Fiscal Administration) e-Factura system
+- **Format**: UBL 2.1 XML
+- **Deadline**: Invoice must be transmitted to e-Factura within 5 calendar days of issue date
+- **B2G**: Mandatory since 2022
+
+Source: Romanian Government Emergency Ordinance 120/2021; ANAF e-Factura technical specification
+
+#### Spain — VERI*FACTU
+
+**Status**: Mandatory from 1 July 2025 for large taxpayers; 1 January 2026 for all others (Verifactu regulation).
+
+- **Model**: Post-audit with real-time reporting — each invoice generates a hash chain (registro de facturación) sent immediately to AEAT (Spanish Tax Agency) or stored for later verification
+- **Format**: XML with mandatory hash chaining
+- **SII (Suministro Inmediato de Información)**: Existing real-time VAT ledger reporting system (since 2017 for large taxpayers) feeds into VERI*FACTU framework
+- **Complementary to SII**: VERI*FACTU applies to taxpayers not already on SII
+
+Source: Royal Decree 1007/2023 (VERI*FACTU Reglamento de facturación); AEAT guidance
+
+### Intrastat and EC Sales Lists
+
+- **EC Sales Lists (ESL)**: Required for intra-community supplies of goods and services; being replaced by ViDA DRR digital reporting from 2030 for B2B supplies. Until then, ESL submitted monthly or quarterly depending on member state
+- **Intrastat**: Statistical reporting of goods crossing EU borders; thresholds vary by member state (e.g., Germany €800K arrivals, €500K dispatches); ViDA does not eliminate Intrastat
+
+---
+
+## Part 2: Brazil — NF-e and SPED Ecosystem
+
+### NF-e — Nota Fiscal Eletrônica
+
+**Status**: Mandatory for most goods transactions since 2010; real-time clearance model.
+
+| Element | Detail |
+|---|---|
+| Legal basis | Ajuste SINIEF 07/2005; CONFAZ protocol |
+| XML layout | NF-e layout 4.0 (NFe_v4.00.xsd) |
+| Authorization | Real-time SEFAZ (Secretaria da Fazenda) of issuing state via SOAP web service |
+| Access key (chave de acesso) | 44-digit key; includes CNPJ, model, series, number, ICMS code, issuer type, emission date, random code |
+| DANFE | Documento Auxiliar da NF-e — printed representation (A4 or DANFE Simplificado); not the legal document |
+| CC-e (Carta de Correção Eletrônica) | Correction letter for minor errors; maximum 3 per NF-e; cannot correct: value, tax base, CFOP, emitter/recipient identity |
+| Cancellation | Within 24 hours of authorization (or up to 168 hours with state SEFAZ permission); cancellation event transmitted to SEFAZ |
+| Archiving | 5 years (XML files); issuer and recipient both must archive |
+
+### NFS-e — Nota Fiscal de Serviços Eletrônica
+
+- **Scope**: Services (ISS — Imposto Sobre Serviços); regulated at municipal level
+- **ISS legal basis**: LC 116/2003 (Lei Complementar 116/2003) — national framework; municipalities set rates 2%–5%
+- **NFS-e National Standard**: Federal government launched national NFS-e standard (Nota Fiscal de Serviços Eletrônica Nacional) in 2022; municipalities progressively adopting
+- **Model**: Municipal clearance — NFS-e issued and authorized by municipal system; each municipality has own portal
+
+### CT-e and MDF-e
+
+| Document | Purpose |
+|---|---|
+| CT-e (Conhecimento de Transporte Eletrônico) | Electronic transport document for cargo transport by road, rail, air, water, or pipeline; mandatory for freight |
+| MDF-e (Manifesto Eletrônico de Documentos Fiscais) | Groups NF-e and CT-e documents for a single transport route; required for interstate transport |
+
+### SPED — Sistema Público de Escrituração Digital
+
+| Module | Content |
+|---|---|
+| ECD (Escrituração Contábil Digital) | Digital bookkeeping — trial balance, chart of accounts, general ledger |
+| ECF (Escrituração Contábil Fiscal) | Corporate income tax (IRPJ/CSLL) return; derives from ECD |
+| EFD-ICMS/IPI | State VAT (ICMS) and federal excise (IPI) fiscal books; filed monthly per state |
+| EFD-Contribuições | PIS/COFINS contributions fiscal books; filed monthly |
+
+### ICMS — State VAT
+
+- **Rates**: Interstate rates 4% (industrialized imports), 7% (South/Southeast to North/Northeast/Center-West states), 12% (other routes); internal state rates 17%–20%
+- **DIFAL (Diferencial de Alíquota)**: On interstate B2C sales after EC 87/2015; split between origin and destination state; rules revised after STF ruling in 2021/2022
+- **Substituição Tributária (ST)**: ICMS collected upfront by the first party in supply chain; applies to specific goods listed in interstate agreements (protocolos/convênios CONFAZ)
+
+### PIS/COFINS
+
+| Regime | PIS Rate | COFINS Rate | Credits |
+|---|---|---|---|
+| **Cumulative** (Regime Cumulativo) | 0.65% | 3.00% | No input credits |
+| **Non-Cumulative** (Regime Não Cumulativo) | 1.65% | 7.60% | Full input credits on qualifying inputs |
+
+- Lucro Real companies: non-cumulative regime
+- Lucro Presumido / Simples Nacional companies: cumulative regime
+- Legal basis: Laws 10.637/2002 (PIS non-cumulative) and 10.833/2003 (COFINS non-cumulative)
+
+---
+
+## Part 3: India — GST E-Invoice and Compliance Framework
+
+### GST E-Invoice — IRP (Invoice Registration Portal)
+
+**Status**: Mandatory for B2B outward supplies above threshold; clearance model.
+
+| Element | Detail |
+|---|---|
+| Legal basis | CGST Rules 2017 Rule 48(4); CGST Act 2017 §31 |
+| Current threshold | Annual aggregate turnover > ₹5 crore (as of August 2023; threshold progressively reduced since 2020) |
+| Scope | B2B outward supplies; debit notes; credit notes; export invoices; supplies to SEZ |
+| Excluded | B2C, NIL-rated, exempted supplies; financial institutions, GTA, insurance |
+| IRN (Invoice Reference Number) | 64-character hash generated by IRP; unique identifier for each e-invoice |
+| QR code | Embedded in invoice; contains IRN, supplier/recipient GSTIN, invoice value, date |
+| IRP portals | NIC IRP (einvoice1.gst.gov.in), multiple private IRPs authorized by GSTN |
+| Cancellation | Within 24 hours of IRN generation via IRP; after 24h, amendment via credit/debit note only |
+| GSTR-1 auto-population | IRP data auto-populates GSTR-1 (outward supply return); reduces manual data entry errors |
+
+Source: GSTN e-Invoice portal — https://einvoice1.gst.gov.in/
+
+### GSTR Filing Obligations
+
+| Return | Frequency | Content |
+|---|---|---|
+| GSTR-1 | Monthly (or quarterly under QRMP) | Outward supplies — auto-populated from e-invoices and POS data |
+| GSTR-3B | Monthly | Summary return — output tax liability, input tax credit (ITC) claimed, net tax payment |
+| GSTR-9 | Annual | Annual return reconciling GSTR-1 and GSTR-3B |
+| GSTR-9C | Annual (turnover > ₹5 crore) | Reconciliation statement certified by CA/CMA |
+
+### TDS and TCS under GST
+
+- **TDS (§51 CGST Act)**: Government entities and notified persons deduct 2% (1% CGST + 1% SGST) on payments > ₹2.5 lakh to suppliers; supplier claims TDS credit in GSTR-2B
+- **TCS (§52 CGST Act)**: E-commerce operators collect 1% (0.5% CGST + 0.5% SGST) on net value of taxable supplies made through platform
+
+### E-Way Bill
+
+- Required for movement of goods valued > ₹50,000 (interstate); intrastate thresholds vary by state
+- Generated on e-way bill portal (ewaybillgst.gov.in); valid for distance-based time periods
+- Auto-generated from e-invoice for B2B supplies via IRP integration
+
+---
+
+## Part 4: Mexico — CFDI 4.0
+
+### CFDI 4.0 Overview
+
+**Status**: Mandatory since 1 April 2023; supersedes CFDI 3.3.
+
+| Element | Detail |
+|---|---|
+| Legal basis | Código Fiscal de la Federación (CFF) Art. 29, 29-A; SAT technical specifications |
+| Full name | Comprobante Fiscal Digital por Internet versión 4.0 |
+| Authorization | Real-time validation and stamping via PAC (Proveedor Autorizado de Certificación) authorized by SAT |
+| UUID (folio fiscal) | 36-character unique identifier assigned by PAC at stamping; legal proof of issue |
+| XML schema | Namespace cfdi: v4; Anexo 20 technical specification |
+| Digital seal | CSD (Certificado de Sello Digital) — issuer's cryptographic signature; PAC adds its own stamp (timbre fiscal digital) |
+| Mandatory new fields in v4.0 | Recipient's full legal name; recipient's RFC; recipient's postal code (domicilio fiscal); export indicator; periodicity for global CFDI |
+| Archiving | 5 years (SAT may request XML files) |
+
+### CFDI Complementos (Add-ons)
+
+| Complemento | Purpose |
+|---|---|
+| Nómina (payroll) | Employee payroll payments; required for wage expense deductibility |
+| Comercio Exterior | Cross-border goods exports; required for ISR/IVA deduction on exports |
+| Carta Porte | Freight and transport; mandatory for road, rail, air, maritime transport within Mexico since 2022 |
+| Pagos (payment receipt) | Records actual payment when invoice issued with deferred payment; reconciles accounts receivable |
+| Leyendas Fiscales | Tax-required legends for specific industries |
+
+### CFDI Cancellation — Motivos
+
+| Motivo | Reason |
+|---|---|
+| 01 | Invoice issued with errors with a replacement invoice |
+| 02 | Invoice issued with errors without a replacement invoice |
+| 03 | Operation was not carried out |
+| 04 | Nominative (relates to global or simplified invoice) |
+
+- Recipient has 72 hours to accept or reject a cancellation request (for motivos 01/02/03)
+- Automatic acceptance if no response within 72h
+- Cancellation request transmitted via PAC to SAT cancellation service
+
+### Global CFDI (POS)
+
+- For B2C sales where individual CFDI is not required (small transactions)
+- Issued with RFC XAXX010101000 (domestic) or XEXX010101000 (foreign)
+- Issued daily, weekly, biweekly, or monthly depending on taxpayer regime
+- Must include all B2C sales for the period not covered by individual CFDIs
+
+---
+
+## Part 5: China — Golden Tax System and Fapiao
+
+### Fapiao System
+
+The fapiao (发票) is China's official invoice and the primary mechanism for VAT input credit and corporate income tax deduction.
+
+| Type | Purpose | VAT Credit |
+|---|---|---|
+| VAT Special Invoice (增值税专用发票) | B2B supplies; used to claim VAT input credit | Yes — buyer claims input credit |
+| VAT Ordinary Invoice (增值税普通发票) | B2C or exempt supplies; documentation only | No input credit |
+| Electronic Ordinary Invoice (电子普通发票) | Digital version of ordinary invoice | No input credit |
+| Digital e-Fapiao (数电票) | New fully digital format replacing all above | Both special and ordinary versions |
+
+### Golden Tax Phase IV — Digital E-Fapiao (数电票)
+
+- **Status**: Piloted from 2021 (selected regions); national rollout ongoing 2023–2025; replacing paper and legacy electronic fapiao
+- **Model**: Taxpayer issues digital fapiao through Golden Tax IV system (税务数字账户); no physical invoice; buyer receives digital copy
+- **Format**: XML-based digital record assigned unique electronic invoice number (电子发票号码) by tax authority
+- **Input VAT credit**: VAT special e-fapiao eligible for input credit; ordinary e-fapiao not eligible
+- **Verification**: Buyer verifies via National VAT Invoice Inspection Platform (全国增值税发票查验平台)
+
+### VAT Rates
+
+| Rate | Applicable Sectors |
+|---|---|
+| 13% | Standard rate: goods, real estate, construction |
+| 9% | Agricultural products, utilities, transportation, basic necessities |
+| 6% | Services: financial services, modern services, consumer services, postal, telecoms |
+| 0% | Exports (zero-rated with refund mechanism) |
+| Exempt | Small-scale taxpayers below threshold; specified exempt services |
+
+### Small-Scale Taxpayer Threshold
+
+- Annual VAT-taxable turnover ≤ RMB 5 million → small-scale taxpayer; VAT collected at 3% (reduced to 1% during COVID relief periods)
+- Above RMB 5 million → general taxpayer; eligible for VAT input credit; must use Golden Tax system for fapiao issuance
+
+---
+
+## Part 6: UK — Making Tax Digital
+
+### MTD VAT
+
+**Status**: Mandatory since April 2019 for all VAT-registered businesses (below £85K threshold since April 2022).
+
+| Requirement | Detail |
+|---|---|
+| Legal basis | Finance Act 2016 §§122–131; VAT Notice 700/22 |
+| Scope | All VAT-registered businesses filing UK VAT returns |
+| Digital records | VAT records must be kept digitally (accounting software or spreadsheet with MTD-compatible bridging) |
+| Digital links | End-to-end digital links required from source records through to VAT return submission; no manual re-keying |
+| Submission | Via MTD-compatible software using HMRC API; direct submission to HMRC VAT API |
+| Frequency | Quarterly (standard); monthly optional; annual accounting scheme available |
+
+### VAT Return Boxes 1–9
+
+| Box | Content |
+|---|---|
+| Box 1 | VAT due on sales and other outputs |
+| Box 2 | VAT due on acquisitions from EU (post-Brexit: imports under postponed VAT accounting) |
+| Box 3 | Total VAT due (Box 1 + Box 2) |
+| Box 4 | VAT reclaimed on purchases and other inputs |
+| Box 5 | Net VAT to pay to HMRC or reclaim (Box 3 minus Box 4) |
+| Box 6 | Total value of sales and outputs (ex. VAT) |
+| Box 7 | Total value of purchases and inputs (ex. VAT) |
+| Box 8 | Total value of goods supplied to EU countries (post-Brexit: applicable to NI protocol only) |
+| Box 9 | Total value of goods acquired from EU countries (post-Brexit: NI protocol) |
+
+### MTD ITSA — Income Tax Self Assessment
+
+**Status**: Effective 6 April 2026 (phased; originally 2023, delayed twice).
+
+| Phase | Date | Scope |
+|---|---|---|
+| Phase 1 | 6 April 2026 | Self-employed and landlords with annual income > £50,000 |
+| Phase 2 | 6 April 2027 | Self-employed and landlords with annual income > £30,000 |
+| Phase 3 | TBD | Lower income threshold; general partnerships |
+
+- **Quarterly updates**: 4 quarterly updates per tax year submitted digitally to HMRC via MTD-compatible software; not a full return — income and expenditure summary
+- **End of Period Statement (EOPS)**: Annual statement confirming quarterly data; submitted after tax year end
+- **Final Declaration**: Replaces Self Assessment tax return; confirms all income sources; filed by 31 January following tax year end
+
+Source: HMRC MTD ITSA guidance — https://www.gov.uk/guidance/using-making-tax-digital-for-income-tax
+
+---
+
+## Part 7: Australia — GST and Peppol E-Invoicing
+
+### GST Framework
+
+| Element | Detail |
+|---|---|
+| Legal basis | A New Tax System (Goods and Services Tax) Act 1999 (GST Act) |
+| Standard rate | 10% on taxable supplies |
+| Taxable supply (s9-5) | Supply for consideration; in course of enterprise; connected with Australia; supplier registered or required to be registered |
+| GST-free supplies (Div 38) | Basic food, medical services, childcare, education, exports |
+| Input taxed supplies (Div 40) | Financial supplies, residential rent, precious metals |
+| Registration threshold | Annual turnover ≥ AUD 75,000 (or AUD 150,000 for non-profit) |
+| BAS (Business Activity Statement) | Periodic return reporting GST collected and GST credits (input tax credits) |
+| Filing frequency | Monthly (turnover > AUD 20M), quarterly (standard), or annual |
+
+### Peppol E-Invoicing
+
+**Status**: Voluntary adoption; government committed to mandate review.
+
+| Element | Detail |
+|---|---|
+| Standard | A-NZ Peppol BIS Billing 3.0 (based on European Peppol BIS Billing 3.0 with A-NZ extensions) |
+| Network | Peppol 4-corner model: supplier → supplier's Access Point → recipient's Access Point → recipient |
+| Government adoption | All Australian government agencies required to be Peppol-capable to receive e-invoices (from 1 July 2022) |
+| B2B adoption | Voluntary; businesses encouraged but not yet mandated to adopt |
+| ATO guidance | ATO supports Peppol as the national e-invoicing standard — https://www.ato.gov.au/business/gst/ |
+| Mandatory mandate | Under ongoing review; no confirmed mandatory B2B date as of 2026 |
+
+---
+
+## Part 8: Jurisdiction Comparison Table
+
+| Jurisdiction | Mandate Status | Format/Standard | Model | Cancellation |
+|---|---|---|---|---|
+| **Italy (SDI)** | Live (Jan 2019) — B2B & B2C | FatturaPA XML | Clearance (pre-delivery via SDI) | Credit note (nota di credito); no direct cancellation |
+| **France** | Phased: receive Sep 2026; issue Sep 2026/Sep 2027 | Factur-X, UBL 2.1, CII | Y-model (PDP → PPF) | Amendment via corrective invoice |
+| **Germany** | Receive: Jan 2025; Issue: Jan 2027/Jan 2028 | XRechnung (UBL/CII), ZUGFeRD | Post-audit (no central hub) | Correction invoice (Stornorechnung) |
+| **Poland (KSeF)** | Mandatory Feb 2026 | FA_VAT XML | Clearance (KSeF platform) | Corrective invoice only; no deletion |
+| **Romania (RO e-Factura)** | Mandatory Jan 2024 (all taxpayers) | UBL 2.1 XML | Clearance (ANAF within 5 days) | Storno via corrective invoice |
+| **Spain (VERI*FACTU)** | Large: Jul 2025; All: Jan 2026 | XML with hash chain | Post-audit with real-time reporting to AEAT | Cancellation event transmitted to AEAT |
+| **Brazil (NF-e)** | Live (mandatory since ~2010) | NF-e XML layout 4.0 | Clearance (real-time SEFAZ) | Cancel within 24h (168h with permission); correction via CC-e |
+| **India (IRP)** | Mandatory (threshold ₹5 crore) | JSON → IRP validates; PDF output | Clearance (IRP → IRN+QR) | Cancel within 24h of IRN; after that, credit/debit note |
+| **Mexico (CFDI 4.0)** | Live (mandatory Apr 2023) | XML + PAC stamp (UUID) | Clearance (real-time via PAC) | Motivos 01–04; recipient 72h accept/reject |
+| **China (Golden Tax IV)** | Rolling out 2023–2025 nationally | Digital e-fapiao XML | Government-issued (tax authority assigns) | No cancellation; red-letter fapiao (冲红) for corrections |
+| **UK (MTD VAT)** | Mandatory (all VAT-registered) | API submission via MTD software | Post-audit (HMRC digital records + API) | Amendment via adjusted VAT return |
+| **Australia (Peppol)** | Voluntary (government: mandatory receive) | Peppol BIS Billing 3.0 | 4-corner network (post-audit) | Business-level credit note |
+
+---
+
+## Part 9: Common Compliance Gaps and Risk Flags
+
+| Gap | Jurisdiction | Article/Rule Violated | Detection |
+|---|---|---|---|
+| Missing mandatory invoice fields (e.g., VAT number, sequential number) | EU all | Art. 226 EU VAT Directive 2006/112/EC | Invoice completeness audit against Art. 226 checklist |
+| Incorrect place of supply for B2B services | EU | Art. 44 EU VAT Directive | Review service contracts for establishment facts |
+| OSS threshold exceeded without registration | EU | Art. 59c EU VAT Directive | Monthly B2C cross-border sales monitoring |
+| NF-e XML rejected by SEFAZ, paper note used without authorization | Brazil | Ajuste SINIEF 07/2005 | SEFAZ rejection log review |
+| CC-e used to correct value or emitter identity | Brazil | CONFAZ CC-e rules | CC-e field validation |
+| Missing IRN in B2B invoice above threshold | India | CGST Rules 2017 Rule 48(4) | Invoice register IRN coverage check |
+| IRP cancellation attempted after 24h window | India | CGST e-Invoice FAQ — GSTN | IRN timestamp vs. cancellation request timestamp |
+| CFDI issued without valid PAC stamp (UUID missing) | Mexico | CFF Art. 29, 29-A | UUID presence check in XML |
+| CFDI carta porte absent for goods transport | Mexico | SAT carta porte regulation (2022) | Transport document review |
+| VAT special fapiao issued by non-general taxpayer | China | MOF VAT regulations | Taxpayer classification check |
+| Digital link broken — manual re-keying into VAT return | UK | Finance Act 2016 §122; VAT Notice 700/22 | End-to-end data flow audit |
+| MTD ITSA quarterly update missed | UK | Finance Act 2021 MTD ITSA provisions | Quarterly calendar compliance check |
+| BAS not filed on time | Australia | GST Act s31-10 | ATO lodgment due date tracking |
+
+---
+
+## Part 10: Official Documentation — Publicly Accessible URLs
+
+| Jurisdiction/Standard | Resource | URL |
+|---|---|---|
+| EU VAT Directive 2006/112/EC | EUR-Lex | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112 |
+| Italy SDI / FatturaPA | Agenzia delle Entrate (English) | https://www.agenziaentrate.gov.it/portale/web/english/nse/businesses/vat-in-italy |
+| India GST e-Invoice IRP | GSTN / NIC IRP | https://einvoice1.gst.gov.in/ |
+| Mexico CFDI 4.0 | SAT | https://www.sat.gob.mx/consultas/98850/comprobantes-fiscales-digitales-por-internet |
+| UK MTD VAT | HMRC | https://www.gov.uk/government/collections/making-tax-digital-for-vat |
+| UK MTD ITSA | HMRC | https://www.gov.uk/guidance/using-making-tax-digital-for-income-tax |
+| Australia GST / Peppol | ATO | https://www.ato.gov.au/business/gst/ |
+
+---
+
+## Mandatory Advisory Note
+
+Every response from this agent must end with:
+
+> **Advisory**: This analysis is advisory and based solely on the entity profile and scenario described. Indirect tax law and e-invoicing mandates change frequently and vary by taxpayer category, transaction type, and registration threshold. Formal compliance filings require qualified local tax advisors and certified software providers (PAC, IRP-registered ASP, or equivalent). This analysis does not constitute a tax opinion in any jurisdiction.

package/skills/accounting/indirect-tax-einvoicing-advisor/metadata.json

@@ -0,0 +1,26 @@
+{
+  "id": "indirect-tax-einvoicing-advisor",
+  "name": "Indirect Tax & E-Invoicing Advisor",
+  "type": "skill",
+  "provider": "accounting",
+  "category": "finance",
+  "summary": "Multi-jurisdiction reference framework for indirect tax (VAT/GST) compliance and mandatory electronic invoicing. Covers EU VAT Directive and ViDA digital reporting reform (2030 DRR), country e-invoicing mandates (Italy SDI, France, Germany XRechnung/ZUGFeRD, Poland KSeF, Romania RO e-Factura, Spain VERI*FACTU), Brazil NF-e/NFS-e/CT-e/SPED/ICMS/PIS/COFINS/ISS, India GST e-Invoice IRP with IRN+QR, Mexico CFDI 4.0 via PAC with complementos and cancellation motivos, China Golden Tax Phase IV digital fapiao, UK MTD VAT and MTD ITSA, and Australia Peppol BIS 3.0 e-invoicing and GST/BAS.",
+  "source_type": "original",
+  "path": "skills/accounting/indirect-tax-einvoicing-advisor",
+  "author": "github: Raishin",
+  "version": "0.1.0",
+  "last_verified": "2026-06-02",
+  "lifecycle": "experimental",
+  "execution_tier": "read-only-runtime",
+  "provider_coverage": ["eu-vat", "vida", "brazil-nfe", "india-gst", "mexico-cfdi", "china-golden-tax", "uk-mtd", "australia-gst", "peppol"],
+  "official_docs": [
+    "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112",
+    "https://www.agenziaentrate.gov.it/portale/web/english/nse/businesses/vat-in-italy",
+    "https://einvoice1.gst.gov.in/",
+    "https://www.sat.gob.mx/consultas/98850/comprobantes-fiscales-digitales-por-internet",
+    "https://www.gov.uk/government/collections/making-tax-digital-for-vat",
+    "https://www.gov.uk/guidance/using-making-tax-digital-for-income-tax",
+    "https://www.ato.gov.au/business/gst/"
+  ],
+  "security_notes": "Advisory only — never submits tax returns, e-invoices, or SPED files to any tax authority or clearance platform. Never accepts taxpayer identification numbers (CNPJ, GSTIN, RFC, USt-IdNr), actual invoice data with counterparty details, or credentials for any PAC, IRP, SAT portal, or government e-invoicing system. All compliance conclusions are advisory; formal filings require qualified local tax advisors and certified software providers."
+}

package/skills/accounting/lease-accounting-advisor/README.md

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+# Lease Accounting Advisor Skill
+
+Multi-jurisdiction reference framework for lease accounting advisory across 7 major jurisdictions and standards.
+
+## Coverage
+
+- Lease identification: identified asset test, supplier substitution right, lease vs. service distinction (ASC 842-10-15-9; IFRS 16.9)
+- Lessee classification: ASC 842 dual model (finance / operating) vs. IFRS 16 single model; five finance lease criteria (transfer of ownership, purchase option, major part of economic life, substantially all fair value, specialized nature)
+- ROU asset and lease liability: initial and subsequent measurement; payment components included vs. excluded
+- Discount rates: rate implicit in lease vs. incremental borrowing rate (IBR); IBR determination factors (credit quality, term, collateral, currency, economic environment); non-PBE risk-free rate practical expedient (ASC 842)
+- Lessor accounting: sales-type / direct-financing / operating classification and income recognition patterns
+- Short-term and low-value exemptions: ASC 842 ≤ 12-month class-level election; IFRS 16 ≤ 12-month and low-value (≈$5K) lease-level elections; CAS 21 low-value ≈ CNY 40K
+- Lease modifications and remeasurement: separate new lease test; modification of existing lease; partial termination gain/loss
+- Sale-leaseback: sale test under ASC 606 / IFRS 15; seller-lessee and buyer-lessor accounting; failed sale-leaseback financing treatment
+- Multi-jurisdiction effective dates: UK FRS 102 amendments effective 1 Jan 2026; JGAAP ASBJ Statement No. 34 effective FY beginning on/after 1 Apr 2027
+- GAAP comparison table: ASC 842, IFRS 16, UK FRS 102, German HGB, JGAAP (pre/post Statement No. 34), CAS 21, Ind AS 116
+
+## Companion Agent
+
+`accounting-lease-accounting-advisor-agent`
+
+## Standards Cited
+
+ASC 842-10, ASC 842-20, ASC 842-30, ASC 842-40, ASC 606, IFRS 16, IFRS 15, UK FRS 102 Section 20 (amended 2024), German HGB §285 §314, JGAAP ASBJ Statement No. 13 and No. 34, CAS No. 21 (revised 2019), Ind AS 116