| name | tax-tracker |
| description | Log every trade for Romanian tax reporting (Declarația Unică). Use this skill in the evening run whenever trades were executed during the day. It maintains a complete trade log with all data needed for the annual tax filing — purchase date, sale date, quantities, prices in RON, commissions, and computed gains/losses. At year-end, it generates a summary ready for the DU. Trigger after any trade execution, or when the user asks about tax obligations or wants to generate tax reports. |
Tax Tracker
Maintain a complete, accurate trade log for Declarația Unică filing.
Romanian Tax Rules
BT Trade (Banca Transilvania) is a Romanian broker and withholds capital-gains tax at source for resident individuals, so the tax-tracker's role there is primarily verification + Declarația Unică reconciliation. The rules below apply regardless of broker:
- Capital gains tax: 10% on net realized gains
- Losses can offset gains within the same year
- If the year ends negative, losses carry forward to offset up to 70% of next year's gains
- Dividends from Romanian companies: already taxed at source (8%), declare but no additional tax
- All amounts must be converted to RON using BNR exchange rate on the transaction date
- Filing deadline: May 25 of the following year
Trade Log Format
Every trade must record:
{
"trade_id": "unique_id",
"date": "2026-04-19",
"symbol": "SNG",
"isin": "ROSNGNACNOR3",
"company_name": "S.N.G.N. Romgaz S.A.",
"country": "RO",
"action": "BUY|SELL",
"quantity": 10,
"price_per_share": 48.50,
"currency": "RON",
"total_value_ron": 485.00,
"commission_ron": 0.49,
"exchange_rate_bnr": 1.0,
"notes": "Swing trade entry, RSI oversold bounce"
}
For BVB stocks traded in RON, exchange rate is 1.0. If any trades are in other currencies, fetch the BNR rate for that date.
Gain/Loss Calculation
Use the committed script — it reads fills via bt-gateway (store.listFills() — the authoritative trade record) and produces the FIFO-matched realized gain/loss:
node scripts/tax_fifo.mjs --year 2026 # summary
node scripts/tax_fifo.mjs --year 2026 --detail # per-match detail
node scripts/tax_fifo.mjs --format=json # machine-readable
What the script does:
- FIFO-matches every SELL to the earliest open BUY lot(s) of the same symbol
- Distributes commission per share on both sides (buy commission → cost basis; sell commission → reduces proceeds)
- Groups results by year × symbol; reports gains, losses, net, and estimated 10% tax
- Tracks partial lots (buy 20, sell 10 → 10 shares remain at original unit cost)
- Warns on short-sales or reconciliation gaps (sells exceeding open lots)
The fills collection (behind bt-gateway's /api/v1/fills) is the single source of truth for the script. Never hand-edit fills; trade-executor is the only writer. If the script reports a reconciliation gap, investigate the fills — don't "fix" by editing them.
Annual Summary Generation
When requested (typically in January-April for prior year), produce:
Section 1: Capital Gains from Securities Transfer
COUNTRY | SYMBOL | TOTAL GAINS (RON) | TOTAL LOSSES (RON) | NET (RON)
RO | SNG | 450.00 | 0.00 | 450.00
RO | TLV | 0.00 | 120.00 | -120.00
...
TOTAL NET GAIN/LOSS: [X] RON
TAX DUE (10%): [X] RON
Section 2: Dividend Income
COUNTRY | SYMBOL | GROSS DIVIDEND (RON) | TAX WITHHELD | TAX RATE | ADDITIONAL TAX DUE
RO | SNG | 200.00 | 16.00 | 8% | 0.00 (covered)
CASS (Health Insurance Contribution)
If total investment income exceeds 6 minimum gross salaries (check current threshold), CASS is due at 10% on the amount exceeding the threshold.
Data Integrity Rules
- Never modify or delete a trade record after creation
- Every trade from the trade-executor MUST have a corresponding tax-tracker entry
- Reconcile with the BT Trade statement monthly — flag discrepancies
- Store BNR exchange rates for any non-RON transaction dates
