rsc-universal 0.1.1

package/skills/investor-materials/scripts/verify.sh

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+#!/usr/bin/env bash
+#
+# verify.sh — structural lint for the `investor-materials` skill.
+#
+# WHAT IT DOES (read-only; never edits a file)
+#   Detects the artifact type from its section headers and asserts the required
+#   structure, then flags defects. Structural lint ONLY — it does not judge
+#   persuasion, metric selection, or framing (that is the capability eval's job).
+#
+#   Data-room index (dataroom*/data-room*/*index*): all 8 numbered categories
+#     (01..08 Corporate..Tax) present.
+#   One-pager / teaser (one-pager*/onepager*/teaser*): the 7 blocks
+#     (problem, solution, traction, market, team, ask) + a numeric funding ask;
+#     and for a TEASER, FAILS if confidential P&L / cap-table detail leaked in.
+#   Investor update (*update*): the 6 sections (headline, highlights, a metrics
+#     table, challenges, asks, runway/cash).
+#   Global: flags placeholder tokens (TBD, XX, [amount], [company], [role]) and
+#     vague asks ("let me know if you can help", "any help appreciated").
+#
+# HOW TO RUN (against YOUR generated artifact, not the skills repo)
+#   ./verify.sh path/to/one-pager.md
+#   ./verify.sh path/to/dataroom-index.md
+#   ./verify.sh path/to/investor-update.md
+#   ./verify.sh                          # scans ./ for matching *.md files
+#
+# EXIT CODES
+#   0  clean, OR nothing to check (empty/clean target — never a false failure)
+#   1  a structural defect was found
+#   2  bad usage
+#
+# Runs on stock macOS bash 3.2: no mapfile, no associative arrays.
+
+set -euo pipefail
+
+if [ -t 1 ]; then
+  RED=$'\033[31m'; GREEN=$'\033[32m'; YELLOW=$'\033[33m'; NC=$'\033[0m'
+else
+  RED=''; GREEN=''; YELLOW=''; NC=''
+fi
+
+ok_count=0; warn_count=0; fail_count=0
+ok()   { printf '%s[ ok ]%s %s\n' "$GREEN"  "$NC" "$*"; ok_count=$((ok_count + 1)); }
+warn() { printf '%s[warn]%s %s\n' "$YELLOW" "$NC" "$*"; warn_count=$((warn_count + 1)); }
+fail() { printf '%s[fail]%s %s\n' "$RED"    "$NC" "$*"; fail_count=$((fail_count + 1)); }
+info() { printf '%s..%s %s\n'     "$YELLOW" "$NC" "$*"; }
+
+usage() { sed -n '2,30p' "$0" | sed 's/^# \{0,1\}//'; exit 2; }
+
+# case-insensitive fixed-ish grep helper (returns 0 if pattern found in file)
+has() { grep -iq "$1" "$2" 2>/dev/null; }
+
+# --- collect targets --------------------------------------------------------
+TARGETS=""
+if [ $# -eq 0 ]; then
+  # no arg: scan cwd for candidate markdown artifacts
+  for f in ./*.md; do
+    [ -e "$f" ] || continue
+    case "$(basename "$f" | tr 'A-Z' 'a-z')" in
+      *dataroom*|*data-room*|*one-pager*|*onepager*|*teaser*|*investor-update*|*update*|*index*)
+        TARGETS="$TARGETS $f" ;;
+    esac
+  done
+else
+  case "$1" in -h|--help) usage;; esac
+  for f in "$@"; do
+    if [ ! -f "$f" ]; then fail "not a file: $f"; else TARGETS="$TARGETS $f"; fi
+  done
+fi
+
+if [ -z "${TARGETS// /}" ]; then
+  # Empty / clean target: nothing to lint is not a failure.
+  ok "no investor-materials artifact found to check — nothing to lint"
+  exit 0
+fi
+
+# --- global defect checks (applied to every target) -------------------------
+check_global() {
+  local f="$1"
+  if grep -Eiq '\bTBD\b|\bXX+\b|\[amount\]|\[company\]|\[role\]|\[founder\]|FINAL_FINAL' "$f"; then
+    fail "$f: placeholder token left in (TBD / XX / [amount] / [company] / [role])"
+  fi
+  if grep -Eiq 'let me know if you can help|any (help|introductions?) appreciated|help us grow|feedback welcome|spread the word' "$f"; then
+    fail "$f: vague ask detected — name the intro/role/company instead"
+  fi
+}
+
+# --- per-type structural checks ---------------------------------------------
+check_dataroom() {
+  local f="$1"; info "$f: data-room index"
+  local n
+  for n in 01 02 03 04 05 06 07 08; do
+    if grep -Eq "(^|[^0-9])${n}[_ -]" "$f" || has "${n}_" "$f"; then :; else
+      fail "$f: data-room category ${n} missing"
+    fi
+  done
+  grep -Eiq 'cap.?table' "$f" || warn "$f: no cap table referenced (most-scrutinized doc)"
+  [ "$fail_count" -eq 0 ] && ok "$f: 8 numbered categories present"
+}
+
+check_onepager() {
+  local f="$1"; info "$f: one-pager / teaser"
+  local b
+  local missing=0
+  for b in problem solution traction market team; do
+    has "$b" "$f" || { fail "$f: one-pager block '$b' missing"; missing=1; }
+  done
+  grep -Eiq 'ask|raising|use of funds' "$f" || { fail "$f: no 'ask' block"; missing=1; }
+  grep -Eq '\$[0-9]' "$f" || { fail "$f: ask has no numeric funding amount (e.g. \$1.5M)"; missing=1; }
+  [ "$missing" -eq 0 ] && ok "$f: 7 blocks present with a numeric ask"
+  # teaser must not leak confidential financials
+  case "$(basename "$f" | tr 'A-Z' 'a-z')" in
+    *teaser*)
+      if grep -Eiq 'p&l|profit (and|&) loss|balance sheet|fully.?diluted cap table|bank statement' "$f"; then
+        fail "$f: teaser leaks confidential financials (P&L / balance sheet / full cap table)"
+      else
+        ok "$f: teaser carries no confidential financials"
+      fi ;;
+  esac
+}
+
+check_update() {
+  local f="$1"; info "$f: investor update"
+  local missing=0
+  has "headline" "$f"   || warn "$f: no explicit headline section"
+  has "highlight" "$f"  || { fail "$f: highlights section missing"; missing=1; }
+  grep -Eq '\|.*\|.*\|' "$f" || { fail "$f: no metrics table (markdown | table |)"; missing=1; }
+  has "challenge" "$f"  || { fail "$f: challenges section missing"; missing=1; }
+  has "ask" "$f"        || { fail "$f: asks section missing"; missing=1; }
+  grep -Eiq 'runway|burn|cash:' "$f" || { fail "$f: no cash/runway line"; missing=1; }
+  [ "$missing" -eq 0 ] && ok "$f: 6 sections present incl. metrics table + runway"
+}
+
+# --- dispatch ---------------------------------------------------------------
+for f in $TARGETS; do
+  check_global "$f"
+  case "$(basename "$f" | tr 'A-Z' 'a-z')" in
+    *dataroom*|*data-room*|*index*)            check_dataroom "$f" ;;
+    *one-pager*|*onepager*|*teaser*)           check_onepager "$f" ;;
+    *update*)                                  check_update   "$f" ;;
+    *) warn "$f: type not recognized from filename — ran global checks only" ;;
+  esac
+done
+
+printf '\n%s%d ok%s · %s%d warn%s · %s%d fail%s\n' \
+  "$GREEN" "$ok_count" "$NC" "$YELLOW" "$warn_count" "$NC" "$RED" "$fail_count" "$NC"
+
+[ "$fail_count" -eq 0 ] || exit 1
+exit 0

package/skills/invoicing/SKILL.md

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+---
+name: invoicing
+description: "Use when someone needs to cut a legally-valid bill or quote, move it through its get-paid lifecycle, or chase money that hasn't arrived — billing completed work, drafting a quote before a job, an invoice weeks overdue, what must legally be on the page, or readiness for a structured e-invoicing mandate. Triggers: 'send an invoice to this client', 'create a quote / estimate for a prospect', 'this invoice is 3 weeks overdue, what do I send', 'what legally has to be on my invoice', 'our invoice numbers jump from 0042 to 0044 — is that a problem', 'issue a credit note for the one I sent', 'are we ready for the French e-invoicing mandate', 'emite una factura con el IVA desglosado', 'esta factura está vencida', 'crear un presupuesto', 'fes una factura per aquest client'. NOT recording a paid invoice in the books (that is bookkeeping), NOT wiring up the Stripe SDK as a software task (that is stripe), NOT setting the price (that is pricing)."
+tags: [invoicing, billing, vat-invoice, dunning, accounts-receivable, e-invoicing, quotes, credit-note]
+recommends: [bookkeeping, stripe, pricing, contracts, proposals, e-signature, webhooks, finance-ops]
+origin: risco
+---
+
+# Invoicing — cut the document, run the lifecycle, get paid
+
+You are the person in the business who **cuts the invoice, sends it, and gets it paid**. You own the billing document and its collection lifecycle: what must be on the page for a tax authority to accept it, how it moves from draft to paid, and how to chase money politely-then-firmly without breaking the law. You are not the accountant who later files it, and not the engineer who wires up the payment processor.
+
+The whole job is three moves: **cut a valid document → run its lifecycle → get it paid.** Skip the validity step and the customer can't deduct the VAT. Skip the lifecycle and you lose track of who owes what. Skip the chase and you work for free.
+
+## Route out before you start
+
+This skill answers "make a valid bill and collect it." When the ask is something else, stop and route:
+
+| The ask | Goes to |
+| --- | --- |
+| Record a paid invoice in the books, reconcile it to the bank line | `../bookkeeping/SKILL.md` |
+| Wire up the Stripe SDK, keys, or `invoice.paid` webhook as code | `../stripe/SKILL.md` / `../webhooks/SKILL.md` |
+| Decide what to charge — rate card, margin, price list | `../pricing/SKILL.md` |
+| Draft the MSA / SOW / engagement terms the invoice bills against | `../contracts/SKILL.md` |
+| Write the pre-sale pitch that persuades before money is owed | `../proposals/SKILL.md` |
+| Get a signature on a document | `../e-signature/SKILL.md` |
+| Runway / P&L / cash-flow cadence | `../finance-ops/SKILL.md` |
+
+Sharpest near-miss: "reconcile this paid invoice / record it in the accounts" reads invoicing-shaped but is **bookkeeping**. The moment money is *recorded against the books*, it leaves your hands.
+
+## Pick the right document first
+
+Before anything, decide which document you are issuing — they use different number sequences and carry different obligations.
+
+| Document | Use when | Number sequence | Creates a payment obligation? |
+| --- | --- | --- | --- |
+| Quote / estimate (presupuesto, pressupost) | Before work starts, to propose a price | Its own quote series (not the invoice series) | No — it is an offer, not a debt |
+| Invoice (factura) | Work delivered or goods supplied, money is owed | The continuous invoice series | Yes |
+| Proforma | A "please-pay-this" preview that is not yet a tax document | Not the invoice series | No — not a fiscal invoice |
+| Credit note / corrective (factura rectificativa) | To cancel or reduce an invoice already sent | Its own corrective series, **referencing the original number** | Reduces an existing obligation |
+
+Why it matters: you **never** delete or renumber a finalized invoice to fix it. You issue a corrective that points back at the original. A missing number in the invoice series is an audit flag.
+
+## The legally-valid invoice checklist
+
+An EU VAT invoice that won't let the customer deduct VAT is a broken invoice. Every one of these must be present (source: European Commission VAT Invoicing rules, accessed 2026-06-02):
+
+- [ ] **Issue date** (and supply date if different from issue date).
+- [ ] **Unique sequential invoice number** — continuous, gap-free, chronological.
+- [ ] **Supplier** name + address + **VAT number**.
+- [ ] **Customer** name + address (+ VAT number for B2B / reverse-charge).
+- [ ] **Description** of goods or services supplied.
+- [ ] **Net amount per VAT rate** (the taxable base).
+- [ ] **The VAT rate(s)** applied and **the VAT amount** per rate.
+- [ ] **Total** payable.
+- [ ] **Any required legend** — "reverse charge", "VAT exempt", "self-billing" — where it applies.
+- [ ] **Due date + payment terms** (see lifecycle below — no due date means no basis to chase).
+
+Sequential numbering is **law, not style**. The number must be unique and the series continuous across all invoice types (B2B, B2C, OSS/IOSS, reverse charge). The why: a gap-free chronological sequence is the audit trail that proves no invoice was hidden or invented. Corrective invoices reference the original's number inside their own corrective series.
+
+```text
+Bad   2024-001, 2024-002, 2024-004      ← 003 is missing → auditor asks "what did you delete?"
+Bad   INV-5, EST-6, INV-7               ← quote EST-6 must not consume an invoice slot
+Good  2024-001, 2024-002, 2024-003      ← continuous invoice series
+Good  REC-2024-001 → refs invoice 2024-002   ← corrective points back, own series
+```
+
+## Jurisdiction gate — a PDF is not always legal anymore
+
+The EU is moving from "any readable invoice" to **structured e-invoices** (machine-readable XML, EN 16931 semantic model, Peppol BIS transport). A PDF — even a perfect one — is *not* a structured e-invoice. Gate every new invoice: **which country + B2B/B2G/B2C + by what date** (source: Fiskaly/Fonoa e-invoicing roadmaps; EC eInvoicing country pages; accessed 2026-06-02):
+
+- **Belgium** — structured B2B mandatory **1 Jan 2026** (now in force).
+- **France** — phased from **Sep 2026**; DGFiP is the national Peppol Authority.
+- **Germany** — businesses > EUR 800k turnover by **1 Jan 2027**, all businesses 2028.
+- **Spain** — two *separate* mandates: **Verifactu** (tamper-evident software, chained-hash records, mandatory QR on every invoice) in force **1 Jan 2027** for corporate-tax payers; **Crea y Crece** (structured B2B e-invoice in UBL/Facturae/CII/EDIFACT with acceptance + payment-date reporting) phased from ~Oct 2026, large firms ~Oct 2027.
+- **Italy / Poland** — SdI and KSeF clearance models already live.
+- **EU-wide hard deadline** for intra-EU B2B/B2G structured e-invoices under ViDA: **1 Jul 2030**.
+
+If the customer is in a country past its mandate date, do **not** email a PDF — generate the structured format. Full per-country table with formats and endpoints: `references/e-invoicing-mandates.md`.
+
+## The lifecycle and its states
+
+Every invoice moves through a fixed set of states. Track which state each one is in — that is your accounts-receivable.
+
+| State | Meaning | Action to move it forward |
+| --- | --- | --- |
+| `draft` | Not yet issued; editable | Finalize → assigns the sequential number |
+| `open` / sent | Finalized and delivered; awaiting payment | Send, then watch the due date |
+| overdue | Past due date, still open | Start the dunning ladder |
+| `paid` | Settled in full | Hand off to `../bookkeeping/SKILL.md` to record |
+| `void` | Cancelled **before** any payment | Void (keeps the number; never delete) |
+| `uncollectible` | Written off after collection failed | Mark; consider a credit note |
+
+The rule that catches people: **you never delete a finalized invoice.** To fix a sent invoice you `void` it (if unpaid) or issue a **credit note / corrective** (if it was wrong or partially paid). Deleting it leaves a gap in the number series — the same audit flag as fraud.
+
+## The dunning ladder — chase politely, then firmly
+
+Overdue invoices get a **day-based cadence with escalating tone**, not random nagging. The skeleton (full bilingual templates in `references/dunning-ladder.md`):
+
+- **D-0** — at issue, a friendly confirmation: amount, due date, how to pay.
+- **D+1** (after due date) — short, neutral reminder: "this may have slipped past."
+- **D+7** — firmer, restate the amount and the original due date.
+- **D+15** — invoke the statutory lever explicitly (see below).
+- **D+30** — final notice before escalation to collections / legal.
+
+Your legal lever (source: EU Directive 2011/7/EU on late payment; EC Late Payment page; accessed 2026-06-02): for B2B/B2G commercial invoices, default payment term is **30 days** (extendable to 60 for B2B). On default, **statutory interest accrues automatically at the ECB reference rate + at least 8 percentage points**, plus a **fixed EUR 40 recovery-cost compensation per invoice**, owed *without proof of cost*. From D+15 you may state this in writing — it is the difference between begging and invoking a right.
+
+## Programmatic path via Stripe (only when automation is wanted)
+
+When the user wants invoices sent by software rather than by hand, use Stripe. SDK is **stripe-node v19.1.0**; invoice status enum is `draft → open → paid | uncollectible | void` (source: Stripe API Reference; context7 /stripe/stripe-node v19.1.0; accessed 2026-06-02).
+
+```javascript
+// 1. add line items to the customer, then 2. create the invoice
+await stripe.invoiceItems.create({
+  customer: customerId,
+  amount: 120000,          // cents — 12h consulting @ EUR 100/h
+  currency: 'eur',
+  description: '12h consulting',
+});
+
+const invoice = await stripe.invoices.create({
+  customer: customerId,
+  collection_method: 'send_invoice', // email the customer (vs charge_automatically)
+  days_until_due: 30,                // due-date / payment terms
+});
+
+// 3. finalize assigns the sequential number, 4. send emails it
+await stripe.invoices.finalizeInvoice(invoice.id);
+await stripe.invoices.sendInvoice(invoice.id);
+```
+
+Quotes follow `draft → finalize (assigns number) → accept`, which auto-generates the invoice. Dunning/retry on `charge_automatically` invoices is handled by Stripe **Smart Retries** (ML-timed, retry window ~1 week to 2 months) — you do not hand-build the retry loop. For the integration plumbing itself — keys, idempotency, the `invoice.paid` webhook — hand to `../stripe/SKILL.md` and `../webhooks/SKILL.md`.
+
+## Anti-patterns
+
+| Anti-pattern | Why it's wrong | Do instead |
+| --- | --- | --- |
+| Reusing or skipping an invoice number | Gap/duplicate in the series is an audit flag | One continuous gap-free series; void, don't delete |
+| Letting a quote consume an invoice number | Pollutes the fiscal series with non-debts | Separate quote series; only finalized invoices take invoice numbers |
+| Deleting a finalized invoice to "fix" it | Creates a number gap = looks like concealment | Void if unpaid, else issue a credit note referencing it |
+| Emailing a PDF where structured e-invoice is mandated | A PDF is not EN 16931 / Peppol — legally non-compliant | Check the jurisdiction gate; emit the structured format |
+| No due date / no payment terms | No basis to claim overdue or interest | Always set due date + terms (default 30 days B2B/B2G) |
+| Chasing payment with no statutory basis | Weak, easily ignored | From D+15 cite ECB+8pp interest + EUR 40 fixed cost |
+| Omitting the per-rate VAT breakdown | Customer can't deduct VAT; invalid invoice | Net + rate + VAT amount per rate, plus total |
+| Recording the payment in the books yourself | Wrong skill, double-entry not your job | Hand the paid invoice to `../bookkeeping/SKILL.md` |
+
+## Hand-off
+
+- Invoice paid → record + reconcile it: `../bookkeeping/SKILL.md`.
+- Need the SDK / webhook plumbing: `../stripe/SKILL.md`, `../webhooks/SKILL.md`.
+- Deciding the amount before you bill: `../pricing/SKILL.md`.
+- The terms the invoice bills against: `../contracts/SKILL.md`.
+- The pre-sale pitch, not the bill: `../proposals/SKILL.md`.
+- Getting it signed: `../e-signature/SKILL.md`.

package/skills/invoicing/evals/README.md

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+# Evals — invoicing
+
+`cases.yaml` holds the routing and capability checks for this skill. There is no automated runner bundled here: load `cases.yaml` and judge each case with an LLM (or by hand). For `should_trigger`, confirm a router given the prompt would reach for `invoicing`; for `should_not_trigger`, confirm it routes to the named sibling instead (each `route_to` is a real catalog id). For the `capability` case, have the agent produce the artifact and score it against every line in `must_include` — all items must be present to pass.
+
+To check the artifact-validation side, run `scripts/verify.sh` against an invoice JSON payload (it ships with a clean sample fixture and a deliberately broken one); see that file's header for usage. It lints the mandatory-field set and the number sequence and is read-only.

package/skills/invoicing/evals/cases.yaml

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+skill: invoicing
+
+should_trigger:
+  - prompt: "Send an invoice to Acme for the 12 hours of consulting we did this month."
+    why: Core case — cut and send a billing document for delivered work.
+  - prompt: "Emite una factura para este cliente con el IVA desglosado."
+    why: Spanish phrasing for issuing an invoice with a per-rate VAT breakdown.
+  - prompt: "This invoice is 3 weeks overdue — what should I send to chase it?"
+    why: Dunning — running the get-paid escalation on an overdue invoice.
+  - prompt: "Our invoice numbers jump from 0042 to 0044 — is that a problem?"
+    why: Non-obvious — the legality of gap-free sequential numbering, not an obvious 'invoice' phrasing.
+  - prompt: "Do we need to switch to structured e-invoices for our French B2B clients next year?"
+    why: Jurisdiction gate — e-invoicing mandate readiness (France phased from Sep 2026).
+  - prompt: "Crear un presupuesto for a prospect before we start the project."
+    why: Quote/estimate path in Spanish (presupuesto) — a pre-debt document this skill issues.
+  - prompt: "I need to issue a credit note for the invoice I already sent last week."
+    why: Corrective/credit-note flow against a finalized invoice.
+
+should_not_trigger:
+  - prompt: "Record this paid invoice in our accounts and reconcile the bank line."
+    route_to: bookkeeping
+    why: Recording money against the books, not issuing or collecting it.
+  - prompt: "Wire up the Stripe webhook so invoice.paid updates our database."
+    route_to: webhooks
+    why: Integration plumbing / event handling, not the billing document.
+  - prompt: "What hourly rate should we charge this new client?"
+    route_to: pricing
+    why: Setting the price, not billing an amount already agreed.
+  - prompt: "Draft the statement of work and engagement terms for this project."
+    route_to: contracts
+    why: The agreement the invoice bills against, not the invoice.
+  - prompt: "Write the proposal that pitches this project to win the deal."
+    route_to: proposals
+    why: Pre-sale persuasion before money is owed, not the bill.
+  - prompt: "Get the client to e-sign the agreement before we begin."
+    route_to: e-signature
+    why: Capturing a signature, not issuing a billing document.
+
+capability:
+  - scenario: "Issue a legally-valid VAT invoice for a Spain-based B2B sale and set up a dunning sequence."
+    must_include:
+      - A unique, gap-free sequential invoice number
+      - Supplier VAT id and customer VAT id (B2B)
+      - Per-rate VAT breakdown (net base + rate + VAT amount) and a total
+      - Issue date and a due date with payment terms (default 30 days B2B/B2G)
+      - Flags the Spain Verifactu QR / Crea y Crece structured-format obligation and its timeline
+      - A day-based dunning cadence (e.g. D+1 / D+7 / D+15 / D+30)
+      - Cites the statutory late-payment lever — ECB reference rate + 8 percentage points and the fixed EUR 40 recovery cost
+      - Does NOT attempt to record the invoice in the books — defers that to bookkeeping

package/skills/invoicing/references/dunning-ladder.md

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+# Dunning ladder — the full reminder cadence (EN + ES)
+
+Chasing money is a **sequence with escalating tone**, not random nagging. Each step is timed off the due date and ends with a clear next action. The statutory lever appears only from D+15 — invoke it too early and you sound aggressive; never and you sound optional.
+
+Statutory basis (EU Directive 2011/7/EU on late payment in commercial transactions; EC Late Payment page; accessed 2026-06-02): for B2B/B2G commercial invoices the default term is **30 days** (extendable to 60 for B2B). On default, **statutory interest accrues automatically at the ECB reference rate + at least 8 percentage points**, plus a **fixed EUR 40 recovery-cost compensation per invoice**, owed *without proof of cost*.
+
+## Cadence at a glance
+
+| Step | Timing | Tone | Goal |
+| --- | --- | --- | --- |
+| D-0 | At issue | Friendly | Confirm amount, due date, how to pay |
+| D+1 | 1 day after due | Neutral | "May have slipped past you" |
+| D+7 | 1 week overdue | Firm | Restate amount + original due date |
+| D+15 | 2 weeks overdue | Formal | Invoke statutory interest + EUR 40 |
+| D+30 | 1 month overdue | Final | Notice before collections / legal |
+
+## Templates (EN)
+
+**D-0 — confirmation**
+> Hi {name}, thanks for the work this period. Invoice {number} for {amount} is attached, due {due_date}. Payment details are on the invoice — reply here if anything looks off.
+
+**D+1 — gentle reminder**
+> Hi {name}, a quick note that invoice {number} ({amount}) was due {due_date}. It may simply have slipped past — could you confirm it's in the payment run? Thank you.
+
+**D+7 — firm**
+> Hi {name}, invoice {number} for {amount} is now 7 days overdue (due {due_date}). Please let me know the expected payment date, or if there's a query holding it up I can resolve.
+
+**D+15 — formal, statutory lever**
+> Hi {name}, invoice {number} ({amount}) is now 15 days overdue. Under Directive 2011/7/EU, statutory late-payment interest (ECB reference rate + 8 percentage points) and a fixed EUR 40 recovery charge now apply. We'd prefer to settle this amicably — please arrange payment by {date} to avoid those charges being added.
+
+**D+30 — final notice**
+> Hi {name}, despite previous reminders, invoice {number} ({amount}) remains unpaid 30 days past due. This is a final notice: unless payment (plus accrued statutory interest and the EUR 40 recovery cost) reaches us by {date}, we will refer the matter to {collections/legal}. We'd much rather resolve it directly.
+
+## Plantillas (ES)
+
+**D-0 — confirmación**
+> Hola {name}, gracias por el trabajo de este periodo. Adjunto la factura {number} por {amount}, con vencimiento el {due_date}. Los datos de pago están en la factura — responde aquí si ves algo raro.
+
+**D+1 — recordatorio suave**
+> Hola {name}, te escribo para recordarte que la factura {number} ({amount}) venció el {due_date}. Puede que se haya pasado por alto — ¿podrías confirmar que está en el próximo pago? Gracias.
+
+**D+7 — firme**
+> Hola {name}, la factura {number} por {amount} lleva 7 días vencida (vencimiento {due_date}). ¿Me confirmas la fecha prevista de pago? Si hay alguna incidencia que lo bloquee, dímelo y lo resuelvo.
+
+**D+15 — formal, palanca legal**
+> Hola {name}, la factura {number} ({amount}) lleva 15 días vencida. Conforme a la Directiva 2011/7/UE, se aplican intereses de demora (tipo de referencia del BCE + 8 puntos porcentuales) y una compensación fija de 40 EUR por costes de cobro. Preferimos resolverlo de forma amistosa — te pido que regularices el pago antes del {date} para evitar esos cargos.
+
+**D+30 — aviso final**
+> Hola {name}, pese a los recordatorios anteriores, la factura {number} ({amount}) sigue impagada 30 días después del vencimiento. Este es el aviso final: si el pago (más los intereses de demora y los 40 EUR de costes de cobro) no se recibe antes del {date}, trasladaremos el asunto a {gestión de cobro/vía legal}. Preferimos resolverlo directamente contigo.
+
+## When to stop
+
+Stop the email ladder after D+30 and escalate to a debt-collection agency, a formal demand letter, or small-claims/monitorio process. Keep every reminder — the documented cadence is evidence you gave the debtor fair chance, which strengthens any later claim. Recording the eventual write-off or partial recovery in the ledger is `../bookkeeping/SKILL.md`, not this skill.

package/skills/invoicing/references/e-invoicing-mandates.md

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+# E-invoicing mandates — the jurisdiction table
+
+The EU is moving from "any human-readable invoice" to **structured e-invoices**: machine-readable XML carrying the EN 16931 semantic data model, usually exchanged over the **Peppol BIS** network. A PDF — even a flawless one — is *not* a structured e-invoice; it is an image of one. This file is the per-country detail behind the jurisdiction gate in SKILL.md.
+
+All dates and facts accessed 2026-06-02 (sources: Fiskaly E-invoicing Europe 2026 roadmap; Fonoa Peppol 2026; European Commission eInvoicing country pages; Marosa Verifactu guide; Vertex Crea y Crece guide).
+
+## What "structured" means
+
+| | PDF / paper | Structured e-invoice |
+| --- | --- | --- |
+| Format | Image / printable doc | XML (UBL, Facturae, CII, EDIFACT) |
+| Data model | None enforced | EN 16931 semantic core |
+| Transport | Email / post | Peppol BIS, national portal, or clearance platform |
+| Machine-readable | No | Yes — tax authority can parse it |
+| Compliant past a mandate date | **No** | Yes |
+
+## Country mandate table
+
+| Country | Scope | Live / deadline | Format(s) | Transport / model |
+| --- | --- | --- | --- | --- |
+| Belgium | B2B | **1 Jan 2026** (in force) | EN 16931 (Peppol BIS) | Peppol (decentralised) |
+| France | B2B/B2G, phased | from **Sep 2026** | Factur-X / UBL / CII | DGFiP = national Peppol Authority (since Jul 2025) |
+| Germany | B2B, turnover bands | > EUR 800k by **1 Jan 2027**; all businesses 2028 | XRechnung / ZUGFeRD | Peppol / EN 16931 |
+| Spain — Verifactu | Invoicing *software* | **1 Jan 2027** (corporate-tax payers; delayed by RD-ley 15/2025) | tamper-evident records + **mandatory QR** | chained-hash log, signature + timestamp |
+| Spain — Crea y Crece | B2B structured invoice | phased ~Oct 2026; large firms (>EUR 8M) ~Oct 2027 | Facturae / UBL / CII / EDIFACT | + acceptance & payment-date reporting |
+| Italy | B2B/B2C | already live | FatturaPA (XML) | SdI clearance |
+| Poland | B2B | KSeF rollout | FA(2) XML | KSeF clearance |
+| **EU-wide (ViDA)** | intra-EU B2B/B2G | **1 Jul 2030** (hard) | EN 16931 | Digital Reporting Requirements |
+
+## Spain: two mandates, do not confuse them
+
+- **Verifactu** governs the *software* that issues invoices — chained-hash tamper-evident records, signature + timestamp, a full event log, and a **mandatory QR code on every invoice**. It is about *how the record is produced and protected*.
+- **Crea y Crece** governs the *exchange format* — a structured B2B e-invoice (UBL, Facturae, CII or EDIFACT) with acceptance and payment-date reporting. It is about *what document moves between businesses*.
+
+A Spanish business can be subject to both, on different timelines.
+
+## Practical gate
+
+1. Where is the **customer** established?
+2. Is the transaction **B2B, B2G, or B2C**? (mandates hit B2B/B2G first)
+3. Is today **past that country's deadline**?
+
+If yes to all three: do not email a PDF — generate the country's structured format and send it over the mandated channel. For building the actual integration to a Peppol access point or national portal, that is an engineering task — hand to `../stripe/SKILL.md` or an API-connector skill, not this skill.

package/skills/invoicing/scripts/fixtures/broken-invoice.json

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+{
+  "number": "2024-006",
+  "issue_date": "2024-03-04",
+  "due_date": "",
+  "supplier": { "name": "Risco Studio SL" },
+  "customer": { "name": "Acme GmbH" },
+  "line_items": [],
+  "vat_breakdown": [
+    { "rate": 21, "net": 50000 }
+  ],
+  "total": 60500,
+  "sequence": ["2024-004", "2024-006"]
+}

package/skills/invoicing/scripts/fixtures/valid-invoice.json

@@ -0,0 +1,15 @@
+{
+  "number": "2024-003",
+  "issue_date": "2024-03-01",
+  "due_date": "2024-03-31",
+  "supplier": { "name": "Risco Studio SL", "vat_id": "ESB12345678", "address": "Andorra la Vella" },
+  "customer": { "name": "Acme GmbH", "vat_id": "DE123456789", "address": "Berlin" },
+  "line_items": [
+    { "description": "12h consulting", "amount": 120000 }
+  ],
+  "vat_breakdown": [
+    { "rate": 21, "net": 120000, "vat": 25200 }
+  ],
+  "total": 145200,
+  "sequence": ["2024-001", "2024-002", "2024-003"]
+}

package/skills/invoicing/scripts/verify.sh

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+#!/usr/bin/env bash
+#
+# verify.sh — lint an invoice JSON payload against the legally-valid-invoice
+# rule set, and check an invoice-number array for gaps / duplicates.
+#
+# Read-only. Never writes, edits, or sends anything.
+#
+# Usage:
+#   scripts/verify.sh [PATH ...]
+#     PATH = an invoice JSON file, or a directory scanned for *.json.
+#     With no PATH, scans ./fixtures next to this script.
+#
+# Exit 0 = every checked payload is valid AND no target was found to check
+#          (an empty/clean target is a pass, never a false failure).
+# Exit 1 = at least one payload is missing a required field or has a
+#          gap/duplicate in its invoice-number sequence.
+# Exit 2 = a usage / environment problem (e.g. jq missing).
+#
+# Invoice JSON shape (all fields required unless noted):
+#   {
+#     "number": "2024-001",
+#     "issue_date": "2024-03-01",
+#     "due_date": "2024-03-31",
+#     "supplier": { "name": "...", "vat_id": "ESB12345678" },
+#     "customer": { "name": "..." },
+#     "line_items": [ { "description": "...", "amount": 120000 } ],
+#     "vat_breakdown": [ { "rate": 21, "net": 120000, "vat": 25200 } ],
+#     "total": 145200,
+#     "sequence": ["2024-001","2024-002","2024-003"]   // optional series check
+#   }
+
+set -euo pipefail
+
+SCRIPT_DIR="$(cd "$(dirname "${BASH_SOURCE[0]}")" && pwd)"
+
+if ! command -v jq >/dev/null 2>&1; then
+  echo "verify.sh: jq is required but not installed" >&2
+  exit 2
+fi
+
+# Resolve targets -> list of .json files.
+declare -a TARGETS=()
+if [ "$#" -eq 0 ]; then
+  set -- "${SCRIPT_DIR}/fixtures"
+fi
+
+declare -a FILES=()
+for t in "$@"; do
+  if [ -d "$t" ]; then
+    while IFS= read -r f; do FILES+=("$f"); done \
+      < <(find "$t" -type f -name '*.json' 2>/dev/null | sort)
+  elif [ -f "$t" ]; then
+    FILES+=("$t")
+  else
+    echo "verify.sh: no such path: $t" >&2
+  fi
+done
+
+# Empty / clean target is a pass, not a failure.
+if [ "${#FILES[@]}" -eq 0 ]; then
+  echo "verify.sh: nothing to check (no invoice JSON found) — OK"
+  exit 0
+fi
+
+fail=0
+
+check_file() {
+  local file="$1"
+  local -a problems=()
+
+  if ! jq empty "$file" >/dev/null 2>&1; then
+    echo "FAIL  $file"
+    echo "        - not valid JSON"
+    fail=1
+    return
+  fi
+
+  # Field-by-field presence check (handles nested + arrays).
+  for f in number issue_date due_date total; do
+    if [ "$(jq -r --arg k "$f" '(.[$k] // "") | tostring | length' "$file")" = "0" ]; then
+      problems+=("missing or empty field: $f")
+    fi
+  done
+  [ "$(jq -r '(.supplier.vat_id // "") | tostring | length' "$file")" = "0" ] \
+    && problems+=("missing supplier.vat_id")
+  [ "$(jq -r '(.supplier.name // "") | tostring | length' "$file")" = "0" ] \
+    && problems+=("missing supplier.name")
+  [ "$(jq -r '(.customer.name // "") | tostring | length' "$file")" = "0" ] \
+    && problems+=("missing customer.name")
+  [ "$(jq -r '(.line_items // []) | length' "$file")" = "0" ] \
+    && problems+=("no line_items")
+  [ "$(jq -r '(.vat_breakdown // []) | length' "$file")" = "0" ] \
+    && problems+=("no vat_breakdown (need net+rate+vat per rate)")
+
+  # Each VAT row must carry rate, net, vat.
+  if [ "$(jq -r '
+      (.vat_breakdown // [])
+      | map(select((.rate==null) or (.net==null) or (.vat==null)))
+      | length' "$file")" != "0" ]; then
+    problems+=("a vat_breakdown row is missing rate/net/vat")
+  fi
+
+  # Optional invoice-number sequence: detect gaps + duplicates.
+  if [ "$(jq -r 'has("sequence")' "$file")" = "true" ]; then
+    # duplicates
+    if [ "$(jq -r '.sequence | (length) - (unique | length)' "$file")" != "0" ]; then
+      problems+=("invoice-number sequence has duplicates")
+    fi
+    # numeric-suffix gap detection (e.g. 2024-001 .. 2024-003)
+    gap="$(jq -r '
+      [ .sequence[] | (capture("(?<n>[0-9]+)$").n // empty) | tonumber ]
+      | if length < 2 then empty
+        else . as $a
+          | [range(0; length-1) | select(($a[.+1]) - ($a[.]) != 1)]
+          | if length > 0 then "gap" else empty end
+        end' "$file" 2>/dev/null || true)"
+    [ "$gap" = "gap" ] && problems+=("invoice-number sequence has a gap")
+  fi
+
+  if [ "${#problems[@]}" -eq 0 ]; then
+    echo "OK    $file"
+  else
+    echo "FAIL  $file"
+    for p in "${problems[@]}"; do echo "        - $p"; done
+    fail=1
+  fi
+}
+
+for f in "${FILES[@]}"; do
+  check_file "$f"
+done
+
+exit "$fail"