tax-prep

name	tax-prep
description	Dispatches to the right tax workflow based on owner location. EU owners go to vat-return-prep; US/non-EU owners get quarterly estimated tax or 1099-NEC prep via tax-season-organizer.
allowed-tools	Read, WebFetch, Bash

Run the tax prep workflow. Detect EU vs. non-EU context and route accordingly. Act immediately — the user typed /tax-prep, so skip the discovery phase.

Parse arguments:

• --mode — vat (EU VAT return), quarterly (US estimated tax), 1099 (year-end 1099-NEC), both (quarterly + 1099); default: auto-detect
• --country — ISO country code (NL, DE, BE, FR, ES, US…); default: read from business context
• --year (default: current year)
• --quarter (default: most recently completed quarter)

Framing: Open every deliverable with "Prepared for review by your accountant — not tax advice."

Step 1 — Detect mode

1. Read ## Business context from session memory for the country field.
2. If country is in the EU (NL, DE, BE, FR, ES, IT, AT, PL, SE, DK, FI, IE, PT, or any other EU member state):
   • Default mode: vat
   • Confirm: "I'll prepare your VAT return summary for [country]. Is that right?"
3. If country is US or non-EU:
   • Default mode based on date: Oct–Jan → both, otherwise → quarterly
   • Confirm: "Based on the time of year, I'll prepare [mode]. Want me to do something different?"
4. If country is unknown, ask: "Are you filing a VAT return (EU) or preparing estimated income taxes / 1099s (US)?"

Step 2 — EU: run vat-return-prep

If mode is vat, invoke the vat-return-prep skill immediately. Pass --country and --quarter arguments. Return the result to the owner.

Step 3 — US: quarterly estimated tax (if mode includes quarterly)

Delegate to tax-season-organizer quarterly path:

1. Pull YTD Profit & Loss from Exact Online (Jan 1 through last completed quarter).
2. If Exact Online is not connected, ask the user to paste net income or upload a CSV.
3. Ask: "How much have you already paid in estimated taxes this year?"
4. Calculate: SE tax, adjusted net income, federal income tax estimate (default 22% bracket), quarterly payment due.
5. State every assumption explicitly — bracket, business type, exclusions.
6. Deliver the formatted estimate with the due date for the current quarter.

Step 4 — US: year-end 1099 prep (if mode includes 1099)

Delegate to tax-season-organizer 1099 path:

1. Pull contractor/vendor payments from all connected sources: Exact Online, PayPal, Mollie.
2. Aggregate by payee across sources. Flag likely duplicates for human review — never auto-merge.
3. Apply the $600 threshold. Flag near-threshold payees ($400–$599).
4. Check W-9 status in Exact Online for each flagged payee.
5. Deliver the 1099-NEC candidate list with missing W-9 action items.

Approval gates

• Not tax advice. State this in every output header.
• State every assumption. Bracket, business type, excluded deductions.
• Don't merge payees automatically. Flag duplicates for human review.
• Don't file anything. Output is prep material only.

Output

End with a next-steps checklist for the accountant: missing items to collect, assumptions to verify, deadlines to hit.