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© 2026 OpenAccountants. Accounting services and free, source-cited Guides.

OpenAccountants does accounting and tax work for business owners under a separate written engagement. Our free Guides and automated outputs are general reference material; using them does not create an engagement or submit a filing.

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Read our accounting and tax Guides, check their sources, or use them with your AI. Each Guide shows its author and whether another accountant has checked its method.

Authorship and an independent check are different. Check the applicable period and official sources before using a figure.

1893 Guides · 245 jurisdictions

What the authorship and review labels mean
Checked by an accountant
— An accountant other than the author reviewed the method of this version — which rules apply, in what order, under what conditions — and publicly stands behind it. Individual figures carry the official source as their authority.
Accountant-authored
— Built and published by a named accountant approved on OpenAccountants. The Guide states what we hold on them: a published licence number, or that their credentials are self-declared. Not yet independently attested.
Team-built or unapproved
— Built by our team or awaiting approval. No independent accountant check is recorded.
NameDomainJurisdictionStatus
France VAT Return
Built by Michael Cutajar and the OpenAccountants team

Prepare, review, or classify transactions for a French VAT return (déc…

VAT / GSTFrance

Showing 1–50 of 1857 Guides

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1893 Guides across 245 jurisdictions. You do not need to cover an entire country. Publish a Guide within your expertise, under your name, and colleagues attest to the ones they stand behind.

United States

74 Guides · No accountant yet

GLOBAL

60 Guides · No accountant yet

Australia

50 Guides · No accountant yet

Spain

22 Guides · No accountant yet

Canada

35 Guides · Reviewed by: Edgar Lautsyus

Built by Michael Cutajar and the OpenAccountants team
Iceland Tax Optimization
Built by Michael Cutajar and the OpenAccountants team

Reducing tax in Iceland legally, tax planning, or the choice between s…

Tax OptimizationIcelandBuilt by Michael Cutajar and the OpenAccountants team
VT Income Tax
Built by Michael Cutajar and the OpenAccountants team

Vermont individual income tax, Vermont Form IN-111, Vermont graduated …

Income TaxVermontBuilt by Michael Cutajar and the OpenAccountants team
Ecuador Payroll
Built by Michael Cutajar and the OpenAccountants team

Ecuador payroll processing for employed persons (relación de dependenc…

PayrollEcuadorBuilt by Michael Cutajar and the OpenAccountants team
Albania Social Security & Health Insurance Contributions
Built by Michael Cutajar and the OpenAccountants team

Albania social security and health insurance contributions for employe…

PayrollAlbaniaBuilt by Michael Cutajar and the OpenAccountants team
Afghanistan VAT / GST
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: vat / gst for Afghanistan (tax year 2025) — rates,…

VAT / GSTAfghanistanBuilt by Michael Cutajar and the OpenAccountants team
RU Crypto Tax
Built by Michael Cutajar and the OpenAccountants team

The taxation of cryptocurrency or digital currency (цифровая валюта) f…

Crypto TaxRussiaBuilt by Michael Cutajar and the OpenAccountants team
NU Tax Credits
Built by Michael Cutajar and the OpenAccountants team

Nunavut provincial tax credits — Nunavut Cost of Living Tax Credit, Nu…

—CanadaBuilt by Michael Cutajar and the OpenAccountants team
TX Sales Use Tax
Built by Michael Cutajar and the OpenAccountants team

Texas Sales and Use Tax return (Form 01-114) for self-employed individ…

Income TaxTexasBuilt by Michael Cutajar and the OpenAccountants team
NO Capital Gains
Built by Michael Cutajar and the OpenAccountants team

Norway 2026 individual capital gains: 37.84% share rate with 1.72 upli…

Income TaxNorwayBuilt by Michael Cutajar and the OpenAccountants team
BC Speculation Vacancy Tax
Built by Michael Cutajar and the OpenAccountants team

BC Speculation and Vacancy Tax on residential properties in designated…

Income TaxCanadaBuilt by Michael Cutajar and the OpenAccountants team
Illinois Sales Tax
Built by Michael Cutajar and the OpenAccountants team

Illinois sales and use tax for 2026: Retailers' Occupation Tax and Use…

VAT / GSTIllinoisBuilt by Michael Cutajar and the OpenAccountants team
El Salvador Statutory Payroll Contributions (ISSS / AFP / INSAFORP) and Payroll Income Tax
Built by Michael Cutajar and the OpenAccountants team

El Salvador statutory payroll contributions, social security, pensions…

PayrollEl SalvadorBuilt by Michael Cutajar and the OpenAccountants team
Tunisia Corporate Income Tax
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: corporate income tax for Tunisia (tax year 2025) —…

Income TaxTunisiaBuilt by Michael Cutajar and the OpenAccountants team
Dominican Republic Company Formation & Entity Choice
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: company formation & entity choice for Dominican Re…

Company FormationDominican RepublicBuilt by Michael Cutajar and the OpenAccountants team
ES Irpf Deductions
Built by Michael Cutajar and the OpenAccountants team

Spanish regional tax deductions (deducciones autonomicas), IRPF deduct…

Income TaxSpainBuilt by Michael Cutajar and the OpenAccountants team
ES Estimated Tax
Drafted, unapproved

Spanish quarterly income tax payments on account (pagos fraccionados) …

Income TaxSpainDrafted, unapproved
ES Modelo 111
Built by Michael Cutajar and the OpenAccountants team

Spanish Modelo 111 (quarterly withholdings on professional services).

Income TaxSpainBuilt by Michael Cutajar and the OpenAccountants team
AU Company Tax
Built by Michael Cutajar and the OpenAccountants team

Australian company income tax for private small/medium companies -- th…

—AustraliaBuilt by Michael Cutajar and the OpenAccountants team
Malta foundations and trusts for family wealth: how they are taxed
Accountant-authored

Malta foundations and trusts for family wealth, in depth: what a Malte…

Estate & Wealth TaxMaltaAccountant-authored
Cayman Islands Company Formation & Entity Choice
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: company formation & entity choice for Cayman Islan…

Company FormationCayman IslandsBuilt by Michael Cutajar and the OpenAccountants team
Turkey VAT
Built by Michael Cutajar and the OpenAccountants team

Prepare, review, or classify transactions for a Turkey VAT (KDV — Katm…

VAT / GSTTurkeyBuilt by Michael Cutajar and the OpenAccountants team
Germany → Switzerland: commuters, weekly stayers and full movers
Accountant-authored

The three ways Germans end up with Swiss tax lives — Grenzgänger commu…

Cross-BorderGermanyAccountant-authored
VAT for small business, Vat for Import and export in EU and outside of EU
Accountant-authored

PK

VAT / GSTFranceAccountant-authored
SD Payroll Social
Built by Michael Cutajar and the OpenAccountants team

Sudanese payroll, social insurance contributions (NSIF), employer with…

—SudanBuilt by Michael Cutajar and the OpenAccountants team
RO Income Tax
Built by Michael Cutajar and the OpenAccountants team

Romanian income tax for self-employed individuals (PFA).

Income TaxRomaniaBuilt by Michael Cutajar and the OpenAccountants team
CA Fed CPP EI
Accountant-authored

Canada Pension Plan (CPP) or Employment Insurance (EI) contributions f…

PayrollCanadaAccountant-authored
Hong Kong Tax Overview
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: tax overview for Hong Kong (tax year 2025) — rates…

Income TaxHong KongBuilt by Michael Cutajar and the OpenAccountants team
IL Tax Withholding
Built by Michael Cutajar and the OpenAccountants team

Advising on Israeli tax withholding at source (ניכוי מס במקור — Nikui …

Cross-BorderIsraelBuilt by Michael Cutajar and the OpenAccountants team
MY Epf Socso
Built by Michael Cutajar and the OpenAccountants team

Malaysian employer contributions for 2026: how to apply EPF (KWSP), SO…

PayrollMalaysiaBuilt by Michael Cutajar and the OpenAccountants team
France Financial Statements
Built by Michael Cutajar and the OpenAccountants team

Preparing, reviewing, or advising on annual financial statements (comp…

Financial StatementsFranceBuilt by Michael Cutajar and the OpenAccountants team
SA RETT
Accountant-authored

The Saudi Arabian Real Estate Transaction Tax (RETT).

—Saudi ArabiaAccountant-authored
Cyprus Payroll
Built by Michael Cutajar and the OpenAccountants team

Cyprus payroll for employees.

PayrollCyprusBuilt by Michael Cutajar and the OpenAccountants team
ID Freelance Intake
Built by Michael Cutajar and the OpenAccountants team

Intake for Indonesian resident freelancers, professionals, sole trader…

Income TaxIndonesiaBuilt by Michael Cutajar and the OpenAccountants team
ES Rental Income
Drafted, unapproved

Spanish rental income taxation.

Income TaxSpainDrafted, unapproved
The American abroad: why moving never ends your US tax life
Accountant-authored

The US taxes citizens wherever they live. What that actually means whe…

Cross-BorderUnited StatesAccountant-authored
Cyprus VAT Return
Built by Michael Cutajar and the OpenAccountants team

Prepare, review, or classify transactions for a Cyprus VAT return (Δήλ…

VAT / GSTCyprusBuilt by Michael Cutajar and the OpenAccountants team
New Jersey Sales Tax
Built by Michael Cutajar and the OpenAccountants team

New Jersey sales and use tax: rates, Urban Enterprise Zone (UEZ) and S…

VAT / GSTNew JerseyBuilt by Michael Cutajar and the OpenAccountants team
Leaving India for the UAE or Singapore: the NRI tax map
Accountant-authored

Becoming a non-resident Indian is a day-count game with three statuses…

Cross-BorderIndiaAccountant-authored
Peru Social Security, Health & Payroll Contributions
Built by Michael Cutajar and the OpenAccountants team

Peru payroll contributions, social security, health insurance, pension…

PayrollPeruBuilt by Michael Cutajar and the OpenAccountants team
Fiji Company Formation & Entity Choice
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: company formation & entity choice for Fiji (tax ye…

Company FormationFijiBuilt by Michael Cutajar and the OpenAccountants team
India Transfer Pricing
Accountant-authored

India transfer pricing rules, documentation requirements, or CBDT tran…

Transfer PricingIndiaAccountant-authored
Gambia VAT / GST
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: vat / gst for Gambia (tax year 2025) — rates, thre…

VAT / GSTGambiaBuilt by Michael Cutajar and the OpenAccountants team
Estonia Company Formation & Entity Choice
Built by Michael Cutajar and the OpenAccountants team

Source-cited draft: company formation & entity choice for Estonia (tax…

Company FormationEstoniaBuilt by Michael Cutajar and the OpenAccountants team
Iraq Tax
Built by Michael Cutajar and the OpenAccountants team

Iraq taxation, sales tax, or the absence of VAT in Iraq. Iraq does NOT…

Income TaxIraqBuilt by Michael Cutajar and the OpenAccountants team
RU Bookkeeping
Built by Michael Cutajar and the OpenAccountants team

Record-keeping, bookkeeping, or accounting obligations for self-employ…

BookkeepingRussiaBuilt by Michael Cutajar and the OpenAccountants team
Ethiopia Income Tax -- Employment & Self-Employed
Built by Michael Cutajar and the OpenAccountants team

Ethiopia (ET) personal or business income tax.

Income TaxEthiopiaBuilt by Michael Cutajar and the OpenAccountants team
FI Yel Social
Built by Michael Cutajar and the OpenAccountants team

Finland YEL pension insurance and social security workflow for self-em…

PayrollFinlandBuilt by Michael Cutajar and the OpenAccountants team
GA Formation
Built by Michael Cutajar and the OpenAccountants team

Georgia content skill for entity formation covering tax year 2025. Inc…

Company FormationGeorgia (US)Built by Michael Cutajar and the OpenAccountants team
BE VAT Return
Built by Michael Cutajar and the OpenAccountants team

Redirect — consolidated into belgium-vat-return.md in this directory.

VAT / GSTBelgiumBuilt by Michael Cutajar and the OpenAccountants team

Malta

30 Guides · Reviewed by: Michael Cutajar

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