| name | e-invoicing-and-fiscal-device-integration |
| description | Use for legacy e-invoicing and fiscal-device requests that need compatibility routing; the canonical electronic fiscal taxing doctrine now owns jurisdiction-neutral controls and Uganda EFRIS references. |
| status | active |
| metadata | {"portable":true,"category":"08-tax-and-statutory","compatible_with":["claude-code","codex"]} |
E Invoicing And Fiscal Device Integration (Compatibility Route)
Use When
Use when an existing caller names this legacy skill or asks specifically for a
compatibility review of e-invoicing/fiscal-device integration. For new work,
load electronic-fiscal-taxing, which is the canonical general doctrine.
Do Not Use When
Do not use as a substitute for professional judgement, current statutory
verification, legal advice, tax opinion, or the canonical
electronic-fiscal-taxing skill.
Required Inputs
Entity profile, reporting framework, jurisdiction, functional currency, period, source events, source documents, account map, dimensions, source-register snapshot where statutory values appear, and reviewer route.
Workflow
Frame the accounting question, confirm the applicable framework, collect source evidence, apply the decision rules, create the ledger/reporting/control artefact, reconcile it to source records, and route exceptions or judgemental decisions to the named reviewer role.
Quality Standards
Framework-identified, source-evidenced, reviewer-routable, ledger-reconcilable, period-aware, and caveated where external law, standards, rates, or judgemental estimates remain pending.
Anti-Patterns
Using unsupported rates or facts, bypassing the posting service, releasing final statutory output without verified-current source-register entries, hiding judgement calls in free text, or treating illustrative examples as client facts.
Outputs
Decision memo, configured policy, posting/reporting map, reconciliation evidence, exception queue, reviewer routing record, and worked example.
References
Load electronic-fiscal-taxing plus the retained legacy references only when an
existing integration must be interpreted or migrated.
Prerequisites
- Read doctrine/accounting-finance-doctrine.md.
- Read doctrine/references/policy-hierarchy.md.
- Read doctrine/references/ledger-invariants.md.
- Read
../electronic-fiscal-taxing/SKILL.md and its selected jurisdiction pack.
- Confirm framework, jurisdiction, functional currency, reporting period, entity type, and reviewer route.
Inputs
| Artifact | Produced by | Required? | Validation |
|---|
| Scope and framework memo | Engagement owner | Required | Names the entity, period, reporting framework, jurisdiction, and functional currency. |
| Source-event pack | Subledger, integration, or preparer | Required | Source document, actor, date, period, amount, currency, account, dimension, and evidence pointer captured. |
| Policy and judgement log | Controller or preparer | Required for judgemental items | Distinguishes standard requirement, management judgement, estimate, and inference. |
| Source-register snapshot | Country-pack owner | Required when statutory values appear | Entries are verified-current or explicitly blocked from final output. |
| Reviewer route | Doctrine owner | Required | Owner role and reviewer role are named before release. |
Outputs
| Artifact | Consumed by | Acceptance evidence |
|---|
| Decision memo | Controller and reviewer | States the question, framework, source basis, decision, caveat, and reviewer route. |
| Posting or reporting map | GL, close, reporting, or integration owner | Maps source event to account, dimension, period, currency, and evidence pointer. |
| Reconciliation workpaper | Close owner and auditor | Ties source records to subledger, control account, report line, and exception queue. |
| Exception register | Controller and reviewer | Captures blocked, missing, stale, disputed, or judgemental items with owner and due date. |
| Worked example | Implementer and tester | Reproducible example under examples/worked-example.md; no client facts implied. |
Decision Rules
- Identify the applicable reporting framework and scope boundary before recognition, measurement, disclosure, control, or workflow design.
- Treat the source document as the unit of evidence; every output must drill back to source document, actor, period, account, dimension, and audit log.
- If a posting is required, route it through the canonical posting service and enforce balance, period state, currency, idempotency, and reversal rules.
- If statutory, tax, payroll, exchange-rate, or fiscal-device values appear, use only verified-current source-register entries or block final release.
- Record judgemental decisions separately from facts, with reviewer role, evidence considered, rejected alternatives, and caveats.
- Reconcile operational records to the GL control account before reporting, settlement, close sign-off, or external disclosure.
- Maintain an exception register for missing evidence, stale source-register values, unsupported framework assumptions, unresolved estimates, and review blockers.
- Do not promote illustrative examples, assumed facts, or generic rates into client output.
Acceptance Evidence
- The canonical skill and its selected references are loaded for new work.
- Existing callers can still find the retained source-basis and implementation rules.
- The skill is active for doctrine use, but client-specific statutory/legal final output still requires current source-register verification and reviewer approval.
Anti-Patterns
- Treating draft client facts, example figures, or unsupported management assumptions as verified evidence.
- Posting directly to the ledger without the posting service or without an idempotency key.
- Releasing final statutory output from a stale, missing, or unverified source-register entry.
- Combining multiple judgement calls into a single unexplained adjustment.
- Omitting the exception register because the amount is small.
- Using this skill without loading its source basis and implementation rules.
Files
- references/source-basis.md
- references/implementation-rules.md
- examples/worked-example.md
Review Metadata
| Field | Value |
|---|
| Owner role | Doctrine owner |
| Reviewer roles | Tax reviewer; country-pack owner; integration owner where fiscal devices are affected |
| Last reviewed | 2026-08-28 |
| Next review due | 2027-02-28 |
| Release state | Active doctrine content; client-specific release remains subject to reviewer approval and verified-current statutory sources where applicable. |
| Caveat | No human reviewer name has been fabricated. Record named reviewer sign-off in the engagement or release log when obtained. |
Last reviewed: 2026-08-28. Next review due: 2027-02-28.
