indirect-tax-einvoicing-advisor

Name: indirect-tax-einvoicing-advisor
Author: Raishin

17stars3forks

How to install indirect-tax-einvoicing-advisor?

raishin/vanguard-frontier-agentic/indirect-tax-einvoicing-advisor

$npx -y skills add Raishin/vanguard-frontier-agentic --skill indirect-tax-einvoicing-advisor

Installs into the current project.

Summary

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.

Files · 1

View on GitHub

SKILL.md

1	# Indirect Tax & E-Invoicing Advisor — Reference Skill
2
3	## Purpose
4
5	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.
6
7	---
8
9	## Part 1: EU VAT Framework and ViDA Reform
10
11	### EU VAT Directive 2006/112/EC — Core Structure
12
13	The EU VAT Directive (Council Directive 2006/112/EC) is the foundational legal instrument governing VAT across all 27 EU member states.
14
15	Key structural elements:
16	- Taxable persons (Art. 9): Any person carrying out economic activity independently
17	- Taxable transactions (Art. 2): Supply of goods, supply of services, intra-community acquisition, import
18	- Place of supply — goods (Art. 31–39): Generally where goods located at time of supply; special rules for dispatched/transported goods
19	- 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
20	- VAT rates (Art. 96–106): Standard rate ≥ 15%; reduced rates ≥ 5% for listed categories; zero rates permitted in specific cases
21	- Invoice requirements (Art. 226): 15 mandatory fields including date, sequential number, supplier/customer VAT number, description, amount, VAT rate, VAT amount
22	- 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
23
24	### ViDA — VAT in the Digital Age (Adopted March 2025)
25
26	ViDA (Council Directive amending Directive 2006/112/EC) was adopted by the EU Council in March 2025 and introduces three pillars:
27
28	Pillar 1 — Digital Reporting Requirements (DRR) and e-Invoicing:
29
30	\| Timeline \| Requirement \|
31	\|---\|---\|
32	\| 2024 (member state option) \| Member states may introduce domestic mandatory e-invoicing without EU derogation \|
33	\| 2028 \| Intra-EU B2B transactions: structured e-invoice mandatory (EN 16931 compliant) \|
34	\| 2030 \| Mandatory real-time digital reporting of intra-EU B2B transaction data to EU central system \|
35	\| 2030 \| Domestic B2B e-invoicing harmonization with DRR standard \|
36
37	E-invoice standard: EN 16931 (European Standard on electronic invoicing) — defines semantic data model; syntax bindings include UBL 2.1 and UN/CEFACT CII.
38
39	Pillar 2 — Platform Economy:
40	- Digital platforms (accommodation, transport) become deemed supplier for VAT purposes from 2030
41	- VAT collected by platform on services facilitated to non-VAT-registered suppliers
42
43	Pillar 3 — Single VAT Registration:
44	- Extension of OSS/IOSS to cover B2B goods transfers
45	- Removal of need for multiple VAT registrations across EU
46
47	### OSS and IOSS
48
49	\| Scheme \| Scope \| Registration \| VAT Remittance \|
50	\|---\|---\|---\|---\|
51	\| 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 \|
52	\| 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 \|
53
54	### Country-Level E-Invoicing Mandates
55
56	#### Italy — SDI (Sistema di Interscambio)
57
58	Status: Live since 1 January 2019 — the first EU member state to introduce mandatory B2B e-invoicing.
59
60	\| Scope \| Requirement \|
61	\|---\|---\|
62	\| B2B and B2C domestic supplies \| Mandatory XML e-invoice via SDI hub since Jan 2019 \|
63	\| Cross-border supplies \| FatturaPA in XML format required since Jan 2022 \|
64	\| Format \| FatturaPA XML (Agenzia delle Entrate specification) \|
65	\| Model \| Clearance model: invoices transmitted through SDI before or at time of delivery \|
66	\| Validation \| SDI performs technical and tax number validation; rejected invoices are not legally issued \|
67	\| Archiving \| 10-year electronic archiving obligation \|
68	\| Cancellation \| File a nota di credito (credit note) — no direct cancellation mechanism post-SDI acceptance \|
69
70	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
71
72	#### France — B2B E-Invoicing Mandate
73
74	Status: Phased rollout 2024–2026 (delayed from original 2023 target).
75
76	\| Phase \| Date \| Scope \|
77	\|---\|---\|---\|
78	\| Receive obligation \| 1 September 2026 \| All VAT-registered businesses must be able to re

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indirect-tax-einvoicing-advisor

17stars3forks

View on GitHub

How to install indirect-tax-einvoicing-advisor?

raishin/vanguard-frontier-agentic/indirect-tax-einvoicing-advisor

$npx -y skills add Raishin/vanguard-frontier-agentic --skill indirect-tax-einvoicing-advisor

Installs into the current project.

Summary

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.

Files · 1

View on GitHub

SKILL.md

1	# Indirect Tax & E-Invoicing Advisor — Reference Skill
2
3	## Purpose
4
5	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.
6
7	---
8
9	## Part 1: EU VAT Framework and ViDA Reform
10
11	### EU VAT Directive 2006/112/EC — Core Structure
12
13	The EU VAT Directive (Council Directive 2006/112/EC) is the foundational legal instrument governing VAT across all 27 EU member states.
14
15	Key structural elements:
16	- Taxable persons (Art. 9): Any person carrying out economic activity independently
17	- Taxable transactions (Art. 2): Supply of goods, supply of services, intra-community acquisition, import
18	- Place of supply — goods (Art. 31–39): Generally where goods located at time of supply; special rules for dispatched/transported goods
19	- 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
20	- VAT rates (Art. 96–106): Standard rate ≥ 15%; reduced rates ≥ 5% for listed categories; zero rates permitted in specific cases
21	- Invoice requirements (Art. 226): 15 mandatory fields including date, sequential number, supplier/customer VAT number, description, amount, VAT rate, VAT amount
22	- 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
23
24	### ViDA — VAT in the Digital Age (Adopted March 2025)
25
26	ViDA (Council Directive amending Directive 2006/112/EC) was adopted by the EU Council in March 2025 and introduces three pillars:
27
28	Pillar 1 — Digital Reporting Requirements (DRR) and e-Invoicing:
29
30	\| Timeline \| Requirement \|
31	\|---\|---\|
32	\| 2024 (member state option) \| Member states may introduce domestic mandatory e-invoicing without EU derogation \|
33	\| 2028 \| Intra-EU B2B transactions: structured e-invoice mandatory (EN 16931 compliant) \|
34	\| 2030 \| Mandatory real-time digital reporting of intra-EU B2B transaction data to EU central system \|
35	\| 2030 \| Domestic B2B e-invoicing harmonization with DRR standard \|
36
37	E-invoice standard: EN 16931 (European Standard on electronic invoicing) — defines semantic data model; syntax bindings include UBL 2.1 and UN/CEFACT CII.
38
39	Pillar 2 — Platform Economy:
40	- Digital platforms (accommodation, transport) become deemed supplier for VAT purposes from 2030
41	- VAT collected by platform on services facilitated to non-VAT-registered suppliers
42
43	Pillar 3 — Single VAT Registration:
44	- Extension of OSS/IOSS to cover B2B goods transfers
45	- Removal of need for multiple VAT registrations across EU
46
47	### OSS and IOSS
48
49	\| Scheme \| Scope \| Registration \| VAT Remittance \|
50	\|---\|---\|---\|---\|
51	\| 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 \|
52	\| 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 \|
53
54	### Country-Level E-Invoicing Mandates
55
56	#### Italy — SDI (Sistema di Interscambio)
57
58	Status: Live since 1 January 2019 — the first EU member state to introduce mandatory B2B e-invoicing.
59
60	\| Scope \| Requirement \|
61	\|---\|---\|
62	\| B2B and B2C domestic supplies \| Mandatory XML e-invoice via SDI hub since Jan 2019 \|
63	\| Cross-border supplies \| FatturaPA in XML format required since Jan 2022 \|
64	\| Format \| FatturaPA XML (Agenzia delle Entrate specification) \|
65	\| Model \| Clearance model: invoices transmitted through SDI before or at time of delivery \|
66	\| Validation \| SDI performs technical and tax number validation; rejected invoices are not legally issued \|
67	\| Archiving \| 10-year electronic archiving obligation \|
68	\| Cancellation \| File a nota di credito (credit note) — no direct cancellation mechanism post-SDI acceptance \|
69
70	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
71
72	#### France — B2B E-Invoicing Mandate
73
74	Status: Phased rollout 2024–2026 (delayed from original 2023 target).
75
76	\| Phase \| Date \| Scope \|
77	\|---\|---\|---\|
78	\| Receive obligation \| 1 September 2026 \| All VAT-registered businesses must be able to re

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