Qonto Tax Pilot

Predict the taxman, then get his money out of harm's way. Read-heavy, one safe write: the skill computes and prepares; only the user's SCA approval in the Qonto app moves money.

Prerequisites

1. get_organization → accounts, balances, fiscal identity (legal_form, country). Identify the tax sub-account (name contains "taxe"/"tax"/"impôt"/"TVA"). If none: show computations only and explain how to create one in the app (manual, one-time).
2. Country-aware: full tax calendar for France. For other Qonto countries (DE, ES, IT, AT, NL, BE, PT…), say so plainly and degrade to what stays valid everywhere: cash projection, recurring-flow detection, generic VAT provisioning from history — never invent foreign tax deadlines.
3. Assumes a company at IS (French corporate tax) for the calendar; adapt wording otherwise.

Workflow

1. Learn the past (24–36 months)

list_transactions per account, paginate per_page: "50" in 3-month windows. Cover at least the two previous fiscal years when history allows: tax cadences (quarterly IS instalments, December CFE, VAT rhythm) only become visible across full years, and year-over-year comparison feeds the projection.

• Recurring flows: normalized counterparty, stable amount (±10 %), monthly/quarterly/yearly cadence, ≥3 hits (2 for yearly).
• Tax history — search outgoing direct debits first: French taxes (VAT, IS instalments, CFE) are collected by SEPA direct debit, so narrow the scan to outgoing direct debits before name-matching (operation_type: direct_debit filter if the connector exposes it, otherwise filter on each transaction's operation_type field) — far less noise than scanning every debit. Then match the counterparty under all its spellings: the same tax office shows up as DGFIP, DIRECTION GENERALE DES FINANCES PUBLIQUES (caps) and Direction Générale des Finances Publiques (mixed case) — normalize case/accents and merge them as ONE counterparty. Add tax-labelled transactions → amounts and cadence per tax, per year.
• VAT regime AND filing frequency — detect, don't ask: monthly DGFIP debits → monthly CA3 (réel normal); quarterly debits → quarterly CA3 (allowed when annual VAT < €4,000); July + December instalments → réel simplifié (CA12). ⚠️ The simplified regime (CA12 + instalments) is abolished on 2027-01-01 (art. 38, 2025 Finance Act): from 2027, quarterly CA3 (turnover ≤ €1M) or monthly CA3 — warn users still on CA12 about the switch. Also read vat_payment_condition on client invoices: on_receipts means VAT follows client payments, not issued invoices — use cash receipts for collected VAT.