justificatif-describe

name	justificatif-describe
description	Use this skill to analyze new accounting receipts/invoices (justificatifs) deposited at the root of `$WORKSPACE/receipts/`. Produces a structured YAML fiche per the bundled `SCHEMA.md`, files it into the monthly subfolder `YYYY-MM/`, and refreshes `_index.yaml`. Trigger when the user says « analyse les nouveaux justificatifs », « traite les justificatifs », or drops files in the receipts folder.

Skill — Structured analysis and description of receipts

Overview

Skill to process new accounting receipts (cash receipts, invoices, receipts) deposited at the root of the receipts/ folder. Produces a YAML fiche compliant with SCHEMA.md, then files the document into the monthly subfolder YYYY-MM/.

When to use

• The user deposits one or more new PDF/JPG files in $WORKSPACE/receipts/ (root = inbox)
• The user explicitly asks: « analyse les justificatifs », « traite les nouveaux tickets », « décris cette facture »
• Before an accounting audit, to fill in the documents that have not been analyzed yet

Do not use for: client invoices (factures/ folder), local-premises expenses (frais-locaux/ folder), mileage expense reports (expense/ folder). These folders have their own logic.

Procedure

Step 1 — Bootstrap

If the conversation is new, run the bootstrap-projet skill first to load the context (EURL profile, settled decisions, memory).

Step 2 — Inventory the inbox

cd $WORKSPACE/receipts
ls *.pdf *.jpg *.jpeg 2>/dev/null

The files at the root (PDF/JPG/JPEG) are the inbox to process. The .xlsx files (Tiime exports) and any .md files stay at the root — do not touch them.

Step 3 — Load the schema

Read $SKILL_DIR/SCHEMA.md (the schema bundled with this skill) for a reminder of the fields, allowed values, and alert codes. Every fiche must strictly comply with the schema.

Step 4 — For each receipt

1. Read the document with Read (Claude reads PDF/JPG/JPEG directly).
2. Extract the factual information: merchant, SIRET, VAT number, date, amounts excl./incl. VAT, line items, payment method.
3. Cross-check against the project context:
   • Check the audit_decisions_2026-05.md memory for settled decisions (Picard, Otera, client meal, Iceland trip, etc.) — cite the position in the prior_decision block.
   • Check convention_locaux_decision.md if the document concerns the registered-office/home premises.
   • Check remuneration_strategy.md if the document relates to remuneration.
4. Analyze deductibility:
   • Corporate tax: yes / no / conditional (with reason + BOFiP/CGI references).
   • VAT: yes / no / not-applicable (with reason).
   • Suggested GL account (see table below).
   • Fixed asset if net excl. VAT > 500 €.
5. Flag the alerts (codes from the SCHEMA: LIKELY_PERSONAL_PURPOSE, TAXPAYER_POSITION, EU_REVERSE_CHARGE_REQUIRED, RECEIPT_INCOMPLETE, RECEIPT_PARTIAL, FOREIGN_VAT_NON_DEDUCTIBLE, POSSIBLE_DOUBLE_BILLING, FIXED_ASSET_THRESHOLD, PERSONAL_PAYMENT).
6. Write the YAML fiche with the same base name as the source document but a .yaml extension (e.g. amazon_20260103_xxx.pdf → amazon_20260103_xxx.yaml).
7. Move source + YAML into the YYYY-MM/ subfolder matching the document date (not the processing date). If the subfolder does not exist, create it.

Step 5 — Update the index

Once all documents have been processed, regenerate _index.yaml with the Python script:

python3 $SKILL_DIR/build_index.py

(build_index.py is co-located with this SKILL.md in the plugin. ACCOUNTANT_WORKSPACE must be exported — the bootstrap step does this.)

Step 6 — YAML validation (mandatory)

Before the report, validate the new fiches + the index against the formal schemas:

accountant verify --workspace $WORKSPACE --type receipt
accountant verify --workspace $WORKSPACE --type receipts_index

If a schema error appears, fix the offending fiche before continuing. The runner also runs in CI via .github/workflows/verify-yaml.yml on every push.

Step 7 — Report

Give a sober recap:

• Number of new fiches produced
• Total incl. VAT / recoverable VAT for the batch
• Critical alerts encountered (to validate with the accountant)
• Possible duplicates (NOT to be booked in Tiime)

Rules specific to your EURL file

Already-settled patterns (do NOT re-flag unless something is new)

Settled patterns are stored in the audit decisions memory file (audit_decisions_*.md) loaded during bootstrap. Refer to that file for the current list. Do not re-flag a settled pattern unless a new signal changes the analysis — just cite the prior decision in the prior_decision block of the YAML.

Amazon marketplace patterns

• Sold by Amazon EU Succursale Française VAT FR12487773327 → direct FR sale, classic deductible French VAT.
• VAT declared by Amazon EU LU20260743 (marketplace facilitator) → third-party EU or non-EU seller, but French VAT collected by Amazon. No EU reverse charge, classic deductible.
• VAT charged via OSS Guichet Unique → same, classic deductible.

E-commerce pattern outside marketplace facilitator

• StartFabrik (DE): a REAL B2B intra-Community acquisition → EU reverse charge required (if the customer's intra-Community VAT number is provided).
• MYCS (PL) via Viva Payments (GR): a payment receipt ≠ an accounting invoice. Recover the real MYCS invoice before booking.
• Spain / Italy / etc. seller with OSS: French VAT collected via OSS, no reverse charge.

General chart of accounts (GL) — suggested accounts

Category	Account	Label
Restaurant — client meal	625710	Réceptions, frais de représentation
Restaurant — individual meal	625610	Frais de repas
Food (Picard, Otera, etc.)	625610 (or 644100 if AN nourriture)	Frais de repas ou AN nourriture
IT equipment < 500 € excl. VAT	606800	Fournitures non stockables — autres matériels
Furniture > 500 € excl. VAT	218400	Mobilier (immobilisation, 5-10 ans)
Furniture ≤ 500 € excl. VAT	606400	Fournitures administratives
Office supplies	606400	Fournitures administratives
SaaS software / subscription	651600	Droits d'utilisation logiciels
Accounting fees	622600	Honoraires
Travel — transport	625100	Voyages et déplacements
Travel — accommodation	625100	Voyages et déplacements
Parking	625100	Voyages et déplacements
Company formation costs	622600 (or 201100 fixed asset 5 years)	Honoraires ou Frais établissement

EURL intra-Community VAT number

Your EURL's intra-Community VAT number is defined in PROJET.md (loaded during bootstrap). Mention it in the merchant references if the document carries it.

Guardrails

• Do not push up to PROJET.md or memory the one-shot details of a particular receipt — they stay in the YAML (see the scope_des_documents_globaux memory).
• Do not create a YAML fiche if a fiche already exists for the same source file (check all YYYY-MM subfolders before processing).
• Known duplicates: if the document appears to be a duplicate of another already-filed one (same ticket number, same hash, same amount), create a fiche with a critical-severity RECEIPT_PARTIAL alert and an explicit message "DOUBLON CONFIRMÉ avec [other file]". Do NOT delete the physical file — the Tiime audit determines which line is booked.
• YAML format: avoid starting a list item with a quote "..." followed by other text (causes parsing errors). Either the whole string is quoted, or no quotes at all.
• Explicit empty fields: null or [] rather than omitting the field — confirmed user preference.

See also

• SCHEMA.md — formal reference for the YAML format, bundled with this skill ($SKILL_DIR/SCHEMA.md)
• Memory $MEMORY_DIR — settled decisions, organization, scope of docs
• Skill bootstrap-projet — to run before this skill if the context is not yet loaded
• Global skill audit-accountant-paligot — for cross-cutting accounting audits (this skill focuses on document-by-document processing)

Skill maintenance

To be updated when:

• A new alert code is added to the SCHEMA
• A new expense category appears in the workspace
• A fiscal pattern is settled collectively (update the "Already-settled patterns" table)