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

OpenAccountants is a trading name of Glimpse Ltd, a company registered in Malta. We do accounting and tax work for business owners under a separate written engagement. We are not a US CPA firm and do not perform audits; US returns are signed by a US CPA or enrolled agent named in your engagement. Our free skills and automated outputs are general reference material; using them does not create an engagement or submit a filing.

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Tax and accounting knowledge, in the open.

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Read our AI skills (tax rules your AI follows), check their sources, or use them with your AI. Each skill 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.

2105 skills · 1586 matching · 274 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. Their licence number is shown when it is on file.
No accountant sign-off yet
— Labelled "Checked against the law" (Every figure is cited to the law and was checked against the statute by an independent review on merge. No accountant has signed it off yet.) or "Sourced from the law" (Every figure is cited to an official source. No accountant has signed it off yet.)
NameDomainJurisdictionStatus
Côte d'Ivoire (Ivory Coast) Social Contributions (CNPS) -- Employer & Employee
Sourced from the law

Côte d'Ivoire (Ivory Coast) social security contributions (CNPS) for e…

PayrollCôte d'Ivoire

Showing 1551–1586 of 1586 skills

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Know this subject? Contribute a skill.

2105 skills across 274 jurisdictions. You do not need to cover an entire country. Publish a skill within your expertise, under your name.

United States

74 skills · No accountant yet

GLOBAL

61 skills · No accountant yet

Australia

60 skills · No accountant yet

Germany

29 skills · No accountant yet

Canada

36 skills · Reviewed by: Edgar Lautsyus

Sourced from the law
Guatemala Social Contributions (IGSS) & Payroll Income Tax (ISR)
Sourced from the law

Guatemala social-security contributions (IGSS) and payroll income-tax …

PayrollGuatemalaSourced from the law
Cyprus Payroll
Sourced from the law

Cyprus payroll for employees.

PayrollCyprusSourced from the law
Brunei Tax
Sourced from the law

Brunei Darussalam tax obligations.

Income TaxBruneiSourced from the law
EU Reverse Charge
Sourced from the law

A cross-border B2B service transaction occurs between EU member states…

VAT / GSTGLOBALSourced from the law
HR Transfer Pricing
Sourced from the law

Croatian transfer pricing (transferne cijene) in tax year 2026. It cov…

—CroatiaSourced from the law
Ifrs15 Revenue
Sourced from the law

IFRS revenue recognition under IFRS 15 (Revenue from Contracts with Cu…

—GLOBALSourced from the law
HU Social Contributions
Sourced from the law

Hungarian social contributions for the self-employed, tax year 2026. C…

—HungarySourced from the law
MA Crypto Tax
Sourced from the law

The taxation and legal status of cryptocurrency / crypto-assets in Mor…

Crypto TaxMoroccoSourced from the law
LT Transfer Pricing
Sourced from the law

Lithuanian transfer pricing (sandorių kainodara) in tax year 2026. It …

—LithuaniaSourced from the law
PK Withholding Tax
Sourced from the law

Use this skill whenever asked to compute, classify, withhold, deposit,…

Cross-BorderPakistanSourced from the law
RO Corporate Income Tax
Sourced from the law

Romanian company tax in tax year 2026 (calendar year): who pays profit…

—RomaniaSourced from the law
San Marino VAT / GST
Sourced from the law

Vat / gst for San Marino (tax year 2025) — rates, thresholds and rules…

VAT / GSTSan MarinoSourced from the law
German Freelancer Income Tax
Sourced from the law

Computes Einkommensteuer for Freiberufler including Betriebsausgaben, …

Income TaxGermanySourced from the law
MT Freelance Intake
Sourced from the law

A user asks for help preparing their Malta tax returns AND mentions fr…

Income TaxMaltaSourced from the law
Cross Border Tax Router
Sourced from the law

Entry point for any personal tax question whose facts touch more than …

Cross-BorderGLOBALSourced from the law
Malta Income Tax
Sourced from the law

Malta income tax for self-employed individuals.

Income TaxMaltaSourced from the law
Cross Border Tax Workflow Base
Sourced from the law

Shared method for any cross-border personal tax case: residence of eac…

Cross-BorderGLOBALSourced from the law
US Feie Ftc
Sourced from the law

US citizens and green-card holders working abroad, tax year 2026: who …

—United StatesSourced from the law
Malta VAT Return
Sourced from the law

Prepare and check Malta VAT filings for tax year 2026: Article 10 peri…

VAT / GSTMaltaSourced from the law
US Fbar FATCA Reporting
Sourced from the law

Whether a US person must file an FBAR (FinCEN Form 114), Form 8938, bo…

Cross-BorderUnited StatesSourced from the law
Malta SSC
Sourced from the law

Malta social security contributions: who pays Class 2 as a self-occupi…

PayrollMaltaSourced from the law
US CFC GILTI
Sourced from the law

US controlled foreign corporations for 2026 and 2025: United States sh…

Cross-BorderUnited StatesSourced from the law
MT Estimated Tax
Sourced from the law

Malta provisional tax (estimated tax) for self-employed or self-occupi…

—MaltaSourced from the law
US Foreign Trust Reporting
Sourced from the law

US rules for foreign trusts and large foreign gifts, tax year 2026: wh…

—United StatesSourced from the law
MT Rental Income
Sourced from the law

Malta rental income taxation.

—MaltaSourced from the law
MT Crypto Tax
Sourced from the law

Malta tax treatment of crypto-assets for individuals and companies, ba…

Crypto TaxMaltaSourced from the law
US Expatriation Exit Tax
Sourced from the law

US exit tax for citizens who renounce and long-term green-card holders…

Income TaxUnited StatesSourced from the law
Malta Bookkeeping
Sourced from the law

Bookkeeping, a chart of accounts, expense classification, asset capita…

—MaltaSourced from the law
Malta Payroll
Sourced from the law

Malta payroll for employers: FSS income tax withholding (methods, cumu…

PayrollMaltaSourced from the law
Malta Formation
Sourced from the law

Forming, incorporating or registering a company in Malta in 2026. Cove…

—MaltaSourced from the law
Malta Financial Statements
Sourced from the law

Preparing, auditing or filing the annual statutory financial statement…

Financial StatementsMaltaSourced from the law
Malta Transfer Pricing
Sourced from the law

Malta transfer pricing rules, documentation requirements, or arm's len…

—MaltaSourced from the law
Malta Tax Optimization
Sourced from the law

Asked how a self-employed individual or small business owner in Malta …

—MaltaSourced from the law
MT Return Assembly
Sourced from the law

Final orchestrator skill that assembles the complete Malta filing pack…

Income TaxMaltaSourced from the law
EU VAT Directive
Sourced from the law

EU regional layer containing Council Directive 2006/112/EC content, Im…

VAT / GSTEU (general)Sourced from the law

Malta

34 skills · Reviewed by: Michael Cutajar

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