GLOBAL · VAT / GST

Use this skill whenever a freelancer or small business sells services to a client located outside their own VAT/GST jurisdiction and needs to determine the correct indirect tax treatment. Trigger on phrases like "export of services", "services to overseas client", "zero-rated services", "out of scope", "no VAT on export", "GST-free export", "outside the scope of VAT", "services to US client", "services to non-EU client", "Division 38", "Fifth Schedule", or any request about the VAT/GST treatment of services supplied to foreign clients. This skill covers the rules for EU sellers exporting services outside the EU, UK sellers to non-UK clients, Australian sellers (GST-free exports under Division 38), Indian sellers (zero-rated export of services), and Singaporean sellers (zero-rated under the Fifth Schedule). ALWAYS read this skill before advising on the indirect tax treatment of service exports.

Use this skill whenever a cross-border B2B service transaction occurs between EU member states and the question is whether the reverse charge mechanism under Article 196 of the VAT Directive applies. Trigger on phrases like "reverse charge", "B2B services EU", "intra-community services", "Article 196", "EC Sales List", "self-assess VAT", "cross-border VAT EU", or any request involving the VAT treatment of services supplied between businesses in different EU countries. This skill contains the complete decision logic for determining when reverse charge applies, how the supplier and customer each report it, the EC Sales List obligations, and the country-specific box mappings that link back to each country's VAT return skill. ALWAYS read this skill before classifying any intra-EU B2B service transaction.

Use this skill whenever a business sells digital services (electronically supplied services) B2C to consumers in other EU member states and needs to determine the correct VAT treatment. Trigger on phrases like "OSS", "One-Stop-Shop", "MOSS", "Mini One-Stop-Shop", "digital services VAT", "electronically supplied services", "B2C cross-border EU", "EU VAT on digital", "EUR 10,000 threshold", "destination country VAT rate", "non-Union OSS", or any request involving the VAT treatment of digital services sold to EU consumers. This skill contains the complete OSS rules, the EUR 10,000 threshold, destination VAT rate table, filing requirements, consumer location evidence rules, and the Union vs non-Union OSS distinction. ALWAYS read this skill before advising on any B2C digital services VAT question.

Tier 1 workflow base for VAT return preparation skills. Contains the universal workflow runbook, two-tier classification rule, conservative defaults principle, structured question form, output specification, and 14 self-checks. This skill provides workflow architecture only — it contains no legal content, no jurisdiction-specific facts, no rates, no return form details. It MUST be loaded alongside (a) a regional/directive layer that provides the legal framework for the relevant tax system (e.g., eu-vat-directive for EU member states) and (b) a country-specific skill that provides rates, return form structure, supplier patterns, and refusals (e.g., germany-vat-return). This skill is the foundation that every country VAT skill loads on top of.