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© 2026 OpenAccountants. Open tax rules, reviewed by accountants.

OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

The open Tax Guides

Open Tax Guides for the AI you already use

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Browse the open Tax Guides that power OpenAccountants workflows. Each Guide is designed to be cited, inspectable, and usable by AI systems (as a machine-readable Skill). Some are source-cited drafts. Some have named accountant review. All are open Tax Guides.

The Guides are open. The trust layer shows who reviewed them.

1810 Guides · 244 jurisdictions

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— researched and cited, not yet reviewed by a licensed practitioner.
Accountant-reviewed
— reviewed as general reference material by a named licensed practitioner.
Needs update
— flagged for review.
Deprecated
— do not use for current work.
NameDomainJurisdictionStatus
EU Reverse Charge

Whenever a cross-border B2B service transaction occurs between EU memb…

VAT / GSTGLOBALSource-cited draft

Showing 1751–1780 of 1780 Guides

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1810 Guides across 244 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.

GLOBAL

61 Guides · No accountant yet

United States

60 Guides · No accountant yet

Australia

23 Guides · No accountant yet

Spain

22 Guides · No accountant yet

Canada

35 Guides · Reviewed by: Edgar Lautsyus

CA Nonresident Cgt

Canada non-resident capital gains: Section 116 clearance certificate, …

—CanadaSource-cited draft
IE Freelance Intake

When a user asks for help preparing an Irish tax return AND mentions f…

Income TaxIrelandSource-cited draft
Senegal Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)

Whenever asked about Senegal payroll processing for employed persons. …

PayrollSenegalAttested by another accountant
Global Vehicle Expenses

Vehicle expense deduction rules across the top 10 jurisdictions for fr…

—GLOBALSource-cited draft
IE Cgt

ALWAYS read this skill before touching any Irish Capital Gains Tax wor…

—IrelandSource-cited draft
Cross Border Tax Router

Entry point for the OpenAccountants cross-border / international perso…

Cross-BorderGLOBALSource-cited draft
German Freelancer Income Tax

Computes Einkommensteuer for Freiberufler including Betriebsausgaben, …

Income TaxGermanySource-cited draft
MT Freelance Intake

When a user asks for help preparing their Malta tax returns AND mentio…

Income TaxMaltaSource-cited draft
Malta Income Tax

Whenever asked about Malta income tax for self-employed individuals. T…

Income TaxMaltaSource-cited draft
Cross Border Tax Workflow Base

Foundation workflow base for cross-border / international personal-tax…

Cross-BorderGLOBALSource-cited draft
German UStVA (VAT Return)

Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, …

VAT / GSTGermanySource-cited draft
US Feie Ftc

US federal tax for citizens and green-card holders living abroad: the …

—United StatesSource-cited draft
Malta VAT Return

Whenever asked to prepare, review, or classify transactions for a Malt…

VAT / GSTMaltaSource-cited draft
Malta SSC

Whenever asked about Malta Social Security Contributions (SSC) for sel…

PayrollMaltaSource-cited draft
US Fbar FATCA Reporting

US foreign-account and foreign-asset reporting for US persons: the FBA…

Cross-BorderUnited StatesSource-cited draft
MT Estimated Tax

Whenever asked about Malta provisional tax (estimated tax) for self-em…

Income TaxMaltaSource-cited draft
US CFC GILTI

US anti-deferral rules for US persons owning foreign corporations: Con…

Cross-BorderUnited StatesSource-cited draft
MT Rental Income

Whenever asked about Malta rental income taxation. Trigger on phrases …

Income TaxMaltaSource-cited draft
US Foreign Trust Reporting

US taxation and reporting of foreign trusts for US persons: the court/…

—United StatesSource-cited draft
MT Crypto Tax

Whenever asked about Malta cryptocurrency or digital asset taxation. T…

Crypto TaxMaltaSource-cited draft
US Expatriation Exit Tax

US expatriation tax for citizens renouncing and long-term green-card h…

Income TaxUnited StatesSource-cited draft
Malta Bookkeeping

Whenever asked about bookkeeping, chart of accounts, financial stateme…

BookkeepingMaltaSource-cited draft
Malta Payroll

Whenever asked about Malta payroll processing for employed persons. Tr…

PayrollMaltaSource-cited draft
Malta Formation

Whenever asked about forming, incorporating, or registering a company …

Company FormationMaltaSource-cited draft
Malta Financial Statements

When preparing, reviewing, or advising on annual financial statements …

Financial StatementsMaltaSource-cited draft
Malta Transfer Pricing

Whenever asked about Malta transfer pricing rules, documentation requi…

Transfer PricingMaltaSource-cited draft
Malta Tax Optimization

Whenever asked about reducing tax in Malta, tax planning, saving tax, …

Tax OptimizationMaltaSource-cited draft
MT Return Assembly

Final orchestrator skill that assembles the complete Malta filing pack…

Income TaxMaltaSource-cited draft
EU VAT Directive

Tier 2 EU regional layer containing Council Directive 2006/112/EC cont…

VAT / GSTEU (general)Source-cited draft

United Kingdom

27 Guides · Reviewed by: James Power

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