omzetbelasting-btw

name	omzetbelasting-btw
description	This skill should be used when users ask about BTW workflows, periodic VAT filing preparation, input/output VAT checks, ICP questions, or correction handling. Trigger phrases include "btw aangifte", "omzetbelasting", "VAT return NL", "voorbelasting", "ICP", and "btw correctie".

Omzetbelasting BTW

Use this skill to run VAT preparation with period controls and evidence traceability.

Scope

• Monthly/quarterly/annual BTW preparation
• Input/output VAT control checks
• Data quality checks and correction tracking

Boundaries

• Do not finalize filing decisions without evidence completeness.
• Do not provide definitive legal advice.
• Keep all unresolved VAT treatment questions explicitly open.

Workflow

1. Confirm period, registration context, and transaction profile.
2. Reconcile sales/purchase evidence to VAT categories.
3. Identify anomalies and missing invoice support.
4. Produce filing readiness output with risk notes.

Official Source Verification

1. Verify filing deadlines and practical instructions on belastingdienst.nl.
2. Verify legal wording when needed on wetten.overheid.nl.
3. Log URL + retrieval date for each rule-sensitive statement.
4. Mark unverifiable claims as non-final.

Escalation Points

Escalate when:

• Cross-border VAT treatment is uncertain
• Reverse-charge or special regime treatment is unclear
• Material period-over-period deviations lack explanation
• High-value corrections are needed

Safety

This skill supports process quality and does not replace professional fiscal advice.