add dolibarr-thirdparty-completeness and dolibarr-tva-deductible

V4 bundle — two more sibling skills, both read-only, both depending
on the dolibarr base skill.

dolibarr-thirdparty-completeness:
- audit-thirdparty.sh <socid>: country-aware completeness audit for
  any thirdparty (FR: SIREN + SIRET + tva_intra; EU non-FR: tva_intra;
  extra-EU: national tax id). Generalizes the V1 KM-hardcoded script.
- audit-all-thirdparties.sh: loops over /thirdparties and surfaces a
  compact table of gaps. --clients-only / --suppliers-only flags.
- Live baseline finds 5/10 thirdparties with mandatory gaps:
  KissMetrics (US tax id), Wise Europe SA (BE tva_intra), Medialex
  (FR SIRET + tva_intra), Qonto (SIRET), Infogreffe (SIRET).

dolibarr-tva-deductible:
- deductible-by-month.sh: TVA déductible aggregated per period × rate.
- deductible-line-detail.sh: per supplier-invoice line with country-
  based CA3 bucket assignment (ligne 20 for 20 % FR, ligne 19 for
  reduced rates, ligne 17+24 for intra-UE autoliquidation).
- Live baseline: 223.22 € total TVA déductible across 13 lines.
  Wise Europe SA correctly identified as intra-UE autoliquidation;
  La Poste correctly identified as FR exempt (timbres).
- Mirrors dolibarr-tva-reconciliation on the supplier side. Together
  they give the two numbers a CA3 monthly declaration needs.

Also extends dolibarr/SKILL.md endpoint catalogue with /supplierinvoices
(noting the 403 on the /lines sub-endpoint — inline lines on the detail
endpoint make this a non-issue). dolibarr/README.md gains two new
permission checkboxes for Factures fournisseurs.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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---
name: dolibarr-tva-deductible
description: Prepare the TVA déductible side of the French monthly declaration (CA3 lignes 19 / 20 / 17 / 24) from Arcodange supplier invoices (`/supplierinvoices`). Two workflows — (1) per-period basis × rate aggregation (HT and TVA déductible grouped by year-month and tva_tx) ready to transcribe onto CA3 lignes 20 (standard 20 %), 19 (taux réduits), 17+24 (autoliquidation intra-UE); (2) per-line audit trail with supplier country classification (FR domestic / EU intra-UE / extra-EU import). Mirrors `dolibarr-tva-reconciliation` on the supplier side — TVA collectée vs TVA déductible = TVA nette à reverser. Today on Arcodange the TVA déductible totals ~223 €/all-time across 12 supplier-side 20 % lines plus 1 autoliquidation intra-UE entry (Wise BE) and 1 FR exempt line (timbres La Poste). Use when the user asks "préparer TVA déductible", "achats du mois", "TVA à récupérer", "réconciliation TVA fournisseur", "combien de TVA nette à reverser". Depends on the `dolibarr` skill. SKIP for TVA collectée (handled by `dolibarr-tva-reconciliation`), for the customer-side audit (different skills), and for writes (the declaration goes through impots.gouv.fr).
requires:
bins: ["curl", "jq", "python3"]
auth: true
---
# dolibarr-tva-deductible — supplier-side TVA monthly preparation
The mirror of [dolibarr-tva-reconciliation](../dolibarr-tva-reconciliation/SKILL.md) on the supplier side. Together they give you the two numbers a French CA3 needs:
- **TVA collectée** (`dolibarr-tva-reconciliation`) — what Arcodange invoiced and is obligated to remit.
- **TVA déductible** (this skill) — what Arcodange paid to suppliers and can deduct.
The net to remit is the difference. **Read-only**: the declaration itself goes through impots.gouv.fr.
Depends on the [dolibarr](../dolibarr/SKILL.md) base skill.
## CA3 mapping (supplier side)
| Bucket | Condition | CA3 line(s) |
|---|---|---|
| **20 % standard** | `tva_tx == 20` | ligne 20 |
| **10 % intermediate** | `tva_tx == 10` | ligne 19 |
| **5.5 % reduced** | `tva_tx == 5.5` | ligne 19 |
| **2.1 % special** | `tva_tx == 2.1` | ligne 19 |
| **Intra-UE autoliquidation** | `tva_tx == 0` AND supplier in EU (excl. FR) | ligne 17 (TVA auto-collectée) + ligne 24 (TVA déductible) |
| **FR exempt / HT-only** | `tva_tx == 0` AND supplier country == FR | (e.g. timbres La Poste — no TVA line) |
| **Extra-EU import** | `tva_tx == 0` AND supplier outside EU | ligne 7 (import TVA — usually via customs declaration) |
## API gotchas to know
- **`/supplierinvoices/{id}/lines` returns HTTP 403** for `ai_agent`. We don't need it — lines are also included inline on `/supplierinvoices/{id}`. (Reference: [../dolibarr/examples/acl_403_supplier_lines.json](../dolibarr/examples/acl_403_supplier_lines.json).)
- **`/supplierinvoices` list works fine** — no `voir_tous` gap on supplier invoices the way V1 hit on customer ones.
## Workflow 1 — Aggregate per month × rate (the CA3 basis)
```bash
./scripts/deductible-by-month.sh # all-time
./scripts/deductible-by-month.sh --year 2026
./scripts/deductible-by-month.sh --since 2026-01-01 --until 2026-01-31
```
Live output (captured at [examples/deductible-by-month.txt](examples/deductible-by-month.txt)):
```
# TVA déductible by month × rate — window=-inf → +inf
month tva_tx count basis HT TVA ded CA3 line
------------------------------------------------------------------------------
2025-10 20.0000 2 6.08 1.22 ligne 20
2026-01 0.0000 2 58.43 0.00 ligne 17 + 24 (autoliquidation) — verify with line-detail
2026-01 20.0000 8 345.02 69.00 ligne 20
2026-02 20.0000 2 765.00 153.00 ligne 20
------------------------------------------------------------------------------
TOTAL 1174.53 223.22
```
The 2026-02 ligne 20 number (765 € HT / 153 € TVA) is dominated by Darnis Operations (510 + 255). The 2026-01 row at 0 % is mixed (Wise BE autoliquidation 50 € + La Poste FR exempt 8.43 €) — workflow 2 splits them properly.
## Workflow 2 — Per-line audit (CA3 bucket assignment)
```bash
./scripts/deductible-line-detail.sh # all-time
./scripts/deductible-line-detail.sh --year 2026
./scripts/deductible-line-detail.sh --since 2026-02-01 --until 2026-02-28
```
Live output (captured at [examples/deductible-line-detail.txt](examples/deductible-line-detail.txt)) — supplier name and country annotated:
```
date ref supplier cnty tx HT TVA CA3 bucket
------------------------------------------------------------------------------------------------------------------------
2026-01-26 FAF2026001 Wise Europe SA BE 0.00 50.00 0.00 ligne 17+24 (autoliquidation intra-UE)
2026-02-28 FAF2026009 Darnis Operations FR 20.00 255.00 51.00 ligne 20/19 (déductible 20.0%)
...
2026-01-12 FAF2026006 La Poste FR 0.00 8.43 0.00 FR exempt / HT seulement
...
# Aggregated by CA3 bucket:
FR exempt / HT seulement count= 1 HT= 8.43 TVA= 0.00
ligne 17+24 (autoliquidation intra-UE) count= 1 HT= 50.00 TVA= 0.00
ligne 20/19 (déductible 20.0%) count= 12 HT= 1116.10 TVA= 223.22
```
## Tying back to the CA3 — combined view
For any given month, the **net TVA à reverser** computation is:
```
net = TVA collectée (from tva-by-month.sh)
- TVA déductible (from deductible-by-month.sh)
- autoliquidation neutralized (ligne 17 = ligne 24, cancels)
```
For Arcodange today:
- TVA collectée = 0 € (all KissMetrics, all E2 autoliquidation 259-1°)
- TVA déductible = 223.22 € (mainly 20 % FR suppliers)
- **Net = TVA crédit de 223.22 €** — Arcodange is in TVA credit, can request reimbursement or carry forward.
That's the kind of summary a `dolibarr-tva-summary` (or `arcodange-tva-monthly-report`) skill could produce by composing this skill + `dolibarr-tva-reconciliation`. V5 candidate.
## Wise BE specific gotcha
The Wise Europe SA supplier (BE) currently has **no `tva_intra` field populated** ([dolibarr-thirdparty-completeness](../dolibarr-thirdparty-completeness/SKILL.md) flags this). Article 196 directive TVA requires the EU supplier's VAT number on Arcodange's books to substantiate the autoliquidation entry. **Mandatory remediation** before the next TVA declaration: add Wise's BE VAT number (BE0833 281 858 per their public registration) on the thirdparty record.
## Out of scope
- **Writes.** The declaration goes through impots.gouv.fr.
- **Customs / import TVA on goods.** Service-only Arcodange today; if goods imports happen, customs declarations are out of scope.
- **TVA sur encaissements** (régime spécial — TVA due on the payment date rather than invoice date for services). Not Arcodange's regime today.
- **Composition with collectée** (the net-to-remit summary). V5 candidate — a `dolibarr-tva-summary` skill.