erp/.claude/skills/dolibarr-tva-summary/SKILL.md

name, description, requires

name	description	requires
dolibarr-tva-summary	One-shot CA3-ready monthly French TVA summary for Arcodange — composes `dolibarr-tva-reconciliation` (TVA collectée customer-side) and `dolibarr-tva-deductible` (TVA déductible supplier-side) into a single per-month report with bucket-by-bucket breakdown and a net verdict (TVA à reverser, crédit de TVA, or équilibre). Each month shows both sides with their CA3 bucket assignments (A1 / A4 / E2 for collectée; 19 / 20 / 17+24 for déductible) plus the net = collectée − déductible. Today Arcodange is in cumulative TVA credit of 223.22 € (0 € collectée under KissMetrics autoliquidation 259-1° CGI vs 223.22 € déductible on supplier invoices). Use when the user asks "résumé TVA du mois", "combien à reverser ce mois", "préparer la CA3", "crédit ou dette TVA", "synthèse TVA mensuelle". Depends on `dolibarr`, internally consumes the same endpoints as the two TVA sibling skills. SKIP for per-line audit (use the sibling skills directly), for writes (the declaration itself goes through impots.gouv.fr), and for non-Arcodange TVA regimes.	bins auth curl jq python3 true

dolibarr-tva-summary — CA3-ready monthly TVA report

The single workflow that combines dolibarr-tva-reconciliation (TVA collectée — customer side) and dolibarr-tva-deductible (TVA déductible — supplier side) into one table per month with a net verdict.

CLI shortcut: bin/arcodange tva summary [--year YYYY] [--since … --until …]

Depends on the dolibarr base skill.

What it computes

For each month in the window:

net = TVA collectée − TVA déductible

Then categorizes:

• net > 0 → TVA À REVERSER (Arcodange doit cet écart à l'État sur la CA3 du mois)
• net < 0 → CRÉDIT DE TVA (l'État doit cet écart à Arcodange — report ou remboursement)
• net = 0 → équilibre

For each side, the output breaks down by CA3 bucket so you can transcribe directly:

• Collectée: A1 (domestic with TVA), A4 (autoliquidation intra-UE), E2 (export hors UE)
• Déductible: ligne 19/20 (20 % standard / taux réduits), ligne 17+24 (autoliquidation intra-UE), ligne 7 (import hors UE), FR exempt

Workflow

bin/arcodange tva summary                       # all-time
bin/arcodange tva summary --year 2026
bin/arcodange tva summary --since 2026-01-01 --until 2026-01-31

Live output for the all-time window (captured at examples/tva-summary.txt):

=== 2026-01 ===
  Customer side (TVA collectée)   basis HT=    510.00   TVA=    0.00
      E2 (export hors UE)                         HT=    510.00  TVA=    0.00
  Supplier side (TVA déductible)  basis HT=    403.45   TVA=   69.00
      FR exempt / HT seulement                    HT=      8.43  TVA=    0.00
      ligne 17+24 (autoliquidation intra-UE)      HT=     50.00  TVA=    0.00
      ligne 19/20 (20.0% déductible)              HT=    345.02  TVA=   69.00
  --- Net du mois : collectée − déductible = 0.00 − 69.00 =   -69.00   → CRÉDIT DE TVA : 69.00 €

=== 2026-02 ===
  Customer side (TVA collectée)   basis HT=   7650.00   TVA=    0.00
      E2 (export hors UE)                         HT=   7650.00  TVA=    0.00
  Supplier side (TVA déductible)  basis HT=    765.00   TVA=  153.00
      ligne 19/20 (20.0% déductible)              HT=    765.00  TVA=  153.00
  --- Net du mois : collectée − déductible = 0.00 − 153.00 =  -153.00   → CRÉDIT DE TVA : 153.00 €

=== CUMUL window=-inf → +inf ===
  TVA collectée totale  :       0.00
  TVA déductible totale :     223.22
  Net cumulé            :    -223.22   → CRÉDIT DE TVA cumulé : 223.22 €

Reading the result for the CA3 declaration

For each month:

1. Lignes E2 / A4 / A1 on the CA3 form ← from the customer-side breakdown (HT amounts).
2. Lignes 19 / 20 / 17 / 24 ← from the supplier-side breakdown (TVA amounts).
3. TVA nette = collectée line totals − déductible line totals.
4. If credit, request reimbursement or carry forward to the next month.

Today Arcodange is in continuous credit because of the 259-1° CGI export posture (collectée = 0 systematically against KissMetrics) while normal operating expenses generate déductible. As long as Arcodange has only extra-EU export customers, this stays the steady state.

When this skill stops being the right answer

• A French B2B client is invoiced (with TVA collectée > 0). Then the A1 bucket starts populating and the net can flip positive. Still the right skill, just different numbers.
• A goods import lands a customs ligne 7 entry. The deductible-line-detail breakdown will surface it but verifying matches against customs paperwork is out of scope.
• TVA sur encaissements (régime spécial). The current skill uses invoice date as the period anchor; encaissements would need to swap that for payment date. Not Arcodange's regime today.

Out of scope

• Writing the declaration on impots.gouv.fr. Manual step always.
• Préfinancement TVA / régime simplifié CA12. Different aggregation cadence; could be a sibling skill if Arcodange's regime changes.
• Other periodic taxes (CFE, CVAE, IS). Different data sources.