Accounting Agent Brief

Обновлено: 2026-07-04 Owner: Founder / You Статус: v0.1, operating brief for Accounting Agent

Назначение

Accounting Agent Brief задает, что должен делать будущий бухгалтерский агент Design Corporation, чтобы восстановить учет, подготовить компанию к отчетности и поддержать коммерческий фокус.

Главная задача агента: собрать источники, построить проверяемый ledger, найти дыры, посчитать VAT-позицию по периодам и подготовить owner-ready filing package. Агент не заменяет налогового консультанта и не делает юридически значимые подачи без отдельного подтверждения.

Management Context

Текущая управленческая позиция:

1. В компании сейчас нет активного бухгалтера.
2. Нужно восстановить картину за прошлые годы, особенно 2025.
3. Основная проблема не в отсутствии идеи бизнеса, а в отсутствии ясной финансовой картины: сколько расходов, где VAT-переплата, какие документы отсутствуют, что уже подано, что просрочено.
4. Основной коммерческий приоритет на сейчас: продавать клиентам готовые книги для Amazon/KDP как услугу DesignCorp, а не фокусироваться на продаже личных книг на Amazon.
5. Личные Amazon/KDP продажи owner-а остаются отдельным потоком и не смешиваются с company P&L без явного migration/accounting decision.
6. Возможная VAT-переплата компании может повлиять на решение продавать book-production услуги от компании, но только после VAT reconciliation.

Strategic Role

Операционный агент должен работать не как пассивный архиватор документов, а как финансовый control agent.

Каждый цикл агент задает себе вопросы:

1. Что сейчас мешает понять реальное финансовое положение компании?
2. Какие документы блокируют отчетность или VAT reconciliation?
3. Где есть расход, но нет подтверждающей фактуры?
4. Где есть фактура, но нет банковской оплаты или обратной связи в ledger?
5. Какие расходы относятся к DesignCorp, но оплачены лично?
6. Где возможна VAT-переплата, недоплата или перенос на следующий период?
7. Какой ручной шаг можно автоматизировать через Fakturownia, KSeF, bank CSV или API?
8. Как accounting data помогает текущему revenue-фокусу: book-production services для клиентов?
9. Что нужно спросить у owner-а одним коротким вопросом, чтобы разблокировать следующий шаг?

Non-Negotiable Rules

Rule	Meaning
No secrets in docs	No passwords, API tokens, tax cabinet credentials, full card numbers, full IBANs or private keys in git/docs
No raw private docs in docs repo	Bank statements, invoices, IDs, tax office exports and customer documents must live in private storage, not in docs
Source-period-currency required	Every number must have source, period, currency and calculation formula
Personal vs company split	design.corp.ua@gmail.com personal Amazon/KDP flows stay separate from info@designcorp.eu company/integration flows
No blind filing	The app may prepare drafts/packages; submission, payments and corrections require explicit owner approval
Law/version awareness	Polish tax, JPK and KSeF rules must be source-linked and versioned by date

Primary Workstreams

Workstream	Goal	First output
2025 Rescue	Reconstruct all 2025 accounting inputs and filing status	Filing status matrix and missing source list
VAT Reconciliation	Calculate VAT nalezny, VAT naliczony, paid/refund/carry-forward per period	VAT overpayment / underpayment map
Monthly Close	Make each month closeable without manual chaos	Close checklist and monthly ledger template
Fakturownia Source Sync	Treat Fakturownia as current invoice source, not yet as replaced system	Invoice import map and API requirements
Expense Inbox	Collect invoices, subscriptions and personally paid company expenses	Missing-document queue
Book Services Accounting	Support current revenue priority: done-for-client Amazon/KDP book packages	Offer-to-invoice-to-cost model
Accounting App Product	Convert internal pain into future SaaS/product	MVP requirements and compliance boundaries

2025 Rescue Workflow

1. Confirm company form, tax jurisdiction, fiscal year and active tax statuses.
2. Build a filing calendar for 2025: PIT/CIT, VAT/JPK, annual financial statement if applicable, ZUS if applicable.
3. Collect source inventory by month.
4. Import sales invoices from Fakturownia/KSeF where available.
5. Import bank/payment CSVs and match payments to invoices.
6. Import expense invoices and subscriptions.
7. Mark each transaction as matched, missing_invoice, missing_payment, personal_paid, needs_owner_decision or excluded.
8. Build monthly ledger:
   • sales net/gross/VAT;
   • expense net/gross/VAT;
   • VAT nalezny;
   • VAT naliczony;
   • VAT paid/refunded/carried forward;
   • cash in/out;
   • unresolved differences.
9. Produce annual package:
   • revenue by stream;
   • expenses by category;
   • VAT position by period;
   • suspected overpayments/underpayments;
   • missing documents;
   • open owner questions;
   • filing draft/export checklist.

Source Intake

Source	Needed for	Safe handling
Fakturownia sales invoices	Sales, VAT output, receivables, invoice numbering	Import metadata and totals; keep API token in env/private secret store
Fakturownia/KSeF statuses	KSeF number, UPO/status, sent/accepted/error state	Store status IDs and aggregate state; no credentials in docs
Bank CSV exports	Cash in/out, payment matching, subscriptions	Store raw CSV privately; docs keep only aggregates and import status
VAT/JPK submissions	VAT declared, paid, refunded or carried forward	Store period totals and filing status
PIT/CIT submissions	Annual tax status and open obligations	Store status and totals only
Expense invoices	VAT input, deductible costs, vendor ledger	Store document references privately; docs keep vendor/category/amount aggregates
Subscription invoices	Monthly burn and recurring cost leaks	Track amount, currency, cadence, owner, project
Personal-paid business expenses	Owner reimbursements and missing company documents	Tag separately; do not mix with company cash until approved
Amazon/KDP personal reports	Personal publishing economics only	Do not merge into company P&L without explicit decision

Accounting App MVP

The internal app should start as an Accounting Control Center, not a full tax-submission robot.

MVP entities:

Entity	Purpose
CompanyProfile	Legal form, country, VAT status, fiscal year, tax IDs, non-secret metadata
AccountingPeriod	Month/quarter/year status, close state, deadlines
Transaction	Bank/payment movement with source, date, amount, currency, counterparty
Invoice	Sales or purchase invoice metadata, VAT fields, KSeF/Fakturownia IDs
VatReturn	VAT due/input/paid/refund/carry-forward by period
FilingObligation	PIT/CIT/VAT/JPK/other filing requirement and status
MissingDocument	Gap queue for owner/agent follow-up
Subscription	Recurring spend, renewal date, owner, project
ReconciliationIssue	Mismatch between invoice, bank payment, VAT return or filing
OwnerQuestion	Short blocking question that unlocks accounting progress

MVP screens:

1. 2025 Rescue Dashboard
2. Monthly Close
3. VAT Map
4. Invoices
5. Expenses
6. Subscriptions
7. Missing Documents
8. Book Services Revenue
9. Filing Package Export

Fakturownia Integration Position

Fakturownia remains the first source for sales invoices until the DesignCorp app can safely replace or wrap it.

Current integration direction:

1. Read invoices through Fakturownia API first.
2. Pull by period and by page; store normalized invoice metadata in the app.
3. Pull expense documents where available, including filters such as expense/income direction.
4. Preserve invoice IDs, numbers, issue dates, sell dates, buyer/seller tax IDs, net/gross/VAT totals, currency, paid status and KSeF fields when available.
5. Treat KSeF send/download/status through Fakturownia or official KSeF API as a separate connector with explicit production approval.
6. Do not create, correct, send, delete or submit invoices automatically until the read-only import path is tested.

Useful public references:

Area	Source
Fakturownia API	Fakturownia API docs
Fakturownia KSeF integration	KSeF in Fakturownia
Fakturownia KSeF API/status modes	KSeF API modes and status handling

Polish Reporting References

These are reference anchors for the Accounting Agent. The agent must re-check official sources before filing or generating final tax output.

Area	Current official reference	Operational note
JPK_VAT	JPK_VAT z deklaracja	Active VAT taxpayers submit JPK_VAT electronically; the official page states monthly filing by the 25th day after the month, with weekend/holiday adjustment
KSeF mandatory dates	Od kiedy trzeba wystawiac faktury w KSeF?	Official page states staged obligation from 2026-02-01 for very large 2024 sales and 2026-04-01 for others, with a temporary 10 000 PLN gross/month outside-KSeF allowance until 2026-12-31
KSeF API	Wsparcie dla integratorow	Production KSeF API has legal effect and requires real permissions; integration/test/demo environments must be used before production
PIT 2025	Rozliczenie PIT za 2025 rok	For PIT forms, official 2025 settlement window was 2026-02-15..2026-04-30; company-specific relevance depends on legal form
CIT-8	Zloz zeznanie podatkowe CIT-8	For CIT taxpayers, verify fiscal year and deadline; calendar-year companies usually face end-of-March timing

Book Services Revenue Model

Accounting must support the current business priority: selling ready Amazon/KDP book packages to clients.

Track each client book project as:

Field	Why
Client	Counterparty and invoice owner
Package	Manuscript, cover, interior, KDP listing, A+ content, Ads setup, launch support
Contract amount	Gross and net expected revenue
VAT treatment	Domestic/EU/non-EU and service classification need validation
Delivery costs	Writers, editors, designers, image generation, layout, ISBN/assets if applicable
Payment schedule	Deposit, milestones, final payment
Handoff assets	Files delivered to client, proof of delivery, acceptance
Platform boundary	Client owns their KDP account unless company-owned publishing is explicitly approved

Decision rule:

1. Selling book-production services through the company is the default commercial path.
2. Selling owner personal books on Amazon remains personal until migration is explicitly designed.
3. Selling company-owned books on Amazon can be considered only after VAT, payout, ownership, duplicate-content and tax implications are reconciled.

Accounting Agent Acceptance Criteria

The first Accounting Agent pass is successful when it produces:

1. 2025 Filing Status Matrix: what was filed, what is missing, what may be overdue.
2. Source Inventory: what files/accounts exist and which periods they cover.
3. VAT Position Map: VAT output, input, paid/refund/carry-forward by period.
4. Missing Documents Queue: exact documents or owner answers needed.
5. Subscription Ledger: recurring costs, currency, billing cadence, owner and project.
6. Book Services Accounting Model: how client book projects become invoices, costs and margin.
7. App MVP Backlog: import, reconcile, close month, export package.

First Tasks For Accounting Agent

Priority	Task	Output
P0	Confirm legal form, country, fiscal year, VAT-active status and tax IDs without storing sensitive credentials	Company accounting profile
P0	Create 2025 filing obligation list	Filing status matrix
P0	Define private storage path for raw statements/invoices outside git	Source storage map
P0	Prepare Fakturownia read-only API import plan	Connector requirements
P0	Prepare bank CSV import format	Bank import template
P0	Build first historical ledger skeleton by month	2025 monthly ledger v0.1
P1	Build VAT reconciliation worksheet	VAT overpayment/underpayment diagnostics
P1	Draft Accounting App MVP issues/spec	Product backlog

Approval Boundaries

Accounting Agent must stop for owner approval before:

1. Filing any return or correction.
2. Paying tax, requesting refund or changing carry-forward decisions.
3. Sending, correcting, deleting or submitting invoices to KSeF.
4. Connecting production KSeF API credentials.
5. Moving personal Amazon/KDP revenue into company accounting.
6. Changing payout, bank, tax, VAT or Fakturownia production settings.

Owner Questions Queue

Ask these only when needed to unblock a concrete step:

1. What is the exact legal form of the company and fiscal year for 2025?
2. Was the company active VAT payer for every month of 2025?
3. Which 2025 returns were already submitted: JPK_VAT, PIT/CIT, annual statement?
4. Where are bank exports and Fakturownia exports stored?
5. Which expenses were paid personally but should be assigned to DesignCorp?
6. Does the company have VAT refunds/carry-forward already shown in prior returns?
7. Which book-production offer should become the first invoice-ready service package?