Qonto VAT Return

Turn a month of Qonto data into a CA3 you can copy box by box into impots.gouv.fr. This is a preparation aid, not a filing: the skill reads, computes and cross-checks; it never files anything, and every output recommends accountant validation. Zero write tools.

Prerequisites

1. get_organization always first → accounts (list_transactions requires bank_account_id/iban), legal identity, country.
2. Country-aware: the CA3 is a French form. For other Qonto countries (DE, ES, IT, AT, NL, BE, PT…), say so plainly and degrade to a generic collected-vs-deductible VAT summary — never map foreign VAT to French form boxes.
3. Works with any history; below 6 months, or with untagged VAT data, the skill degrades honestly (floors, warnings) instead of pretending.

Workflow

1. Scope: regime, chargeability, filing period — detect, don't ask

• Filing frequency from DGFIP history: list_transactions (paginate per_page: "50"), and narrow to outgoing direct debits first — French taxes are collected by SEPA direct debit (operation_type: direct_debit filter if exposed, else filter on the transaction's operation_type field). Match the tax office under all its spellings (DGFIP, DIRECTION GENERALE DES FINANCES PUBLIQUES, Direction Générale des Finances Publiques — normalize case/accents, merge as one counterparty) + VAT-labelled counterparties. Monthly debits → monthly CA3 (réel normal); quarterly debits → quarterly CA3 (allowed when annual VAT < €4,000).
• Réel simplifié (CA12 + July/December instalments) is OUT OF SCOPE of the CA3: if detected, say it, prepare nothing box-mapped, and warn that the simplified regime is abolished on 2027-01-01 (art. 38, 2025 Finance Act) — the user will move to monthly or quarterly CA3 and this skill will then apply.
• Chargeability (fait générateur) — the make-or-break setting: read vat_payment_condition on client invoices (list_client_invoices). on_receipts → collected VAT follows payments received during the period (services default). Otherwise → VAT on debits, collected VAT follows invoices issued. Mixed portfolios: handle per invoice.