merit-reverse-charge

merit-reverse-charge is a skill for Claude Code from Elnora-AI/elnora-merit-aktiva. It costs 202 tokens per session (1,239 once invoked), scanned A, original, Apache-2.0.

A guide for recording reverse-charge VAT in Merit Aktiva, an accounting program. Reverse charge is a tax process where the buyer reports VAT instead of the foreign supplier.

In plain words
What is it for?
Use it when entering foreign software, services, goods, or other supplier invoices that may require reverse-charge VAT.
Why use it?
It removes uncertainty about which supplier details and VAT rate to use, especially for purchases from EU or non-EU businesses. It explains how the entry should appear on Estonia’s VAT return.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the merit-aktiva-workspace plugin — 18 skills, 5 commands, 3 agents, 1 MCP server shipped together

Good fit Use it when entering foreign software, services, goods, or other supplier invoices that may require reverse-charge VAT.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/elnora-ai/elnora-merit-aktiva/merit-reverse-charge
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add Elnora-AI/elnora-merit-aktiva --skill merit-reverse-charge
Clone the repo
git clone --depth 1 https://github.com/Elnora-AI/elnora-merit-aktiva

Made for: Claude Code.

Or install merit-aktiva-workspace, the plugin that ships this one along with the rest of its 18 skills, 5 commands, 3 agents, 1 MCP server.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for merit-reverse-charge

README.md
[![agentmods](https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-reverse-charge/github.svg)](https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-reverse-charge)
Your own site
<a href="https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-reverse-charge"><img src="https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-reverse-charge/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for merit-reverse-charge

Your own site · 80×15
<a href="https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-reverse-charge"><img src="https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-reverse-charge.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 202 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 1,239 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00202 $0.01239
Opus 5 $0.00101 $0.00620
Sonnet 5 $0.00040 $0.00248
Haiku 4.5 $0.00020 $0.00124

Measured 12d ago against content hash 865469705485, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-11, from the pricing page.

Security

Grade A, and why

merit-reverse-charge scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/merit-reverse-charge/SKILL.md · 83 lines

How it starts

The opening of the file, as written. The whole thing — 83 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Merit Reverse-Charge VAT

How to book reverse-charge VAT (pöördkäibemaks) in Merit Aktiva so it lands on the KMD correctly. Covers EU intra-community acquisitions of goods and services, plus reverse-charged services from non-EU suppliers.

The one thing to get right: reverse charge is driven by the VENDOR'S COUNTRY, not by a VAT code. There is no "reverse-charge" tax code to select or create — that is Envoice's model, not Merit's. Do not conflate them. taxes list confirms it: the company has plain rate codes (24%, 22%, 9%…) and no reverse-charge code.

The rule

Set the vendor card's country correctly, leave the standard rate (24%) on the invoice lines, and Merit zeroes the payable VAT and self-assesses the reverse charge onto the KMD automatically.

Supplier Vendor card CountryCode Invoice line VAT KMD lines (value / VAT)
EU, VAT-registered (e.g. an EU SaaS supplier registered in IE) the EU country, not EE leave 24% 1, 6, 6.1 / 4, 5
EU service (no goods) the EU country leave 24% 1, 6 / 4, 5
Non-EU service, place of supply EE (e.g. a US SaaS vendor) the non-EU country leave 24% 1, 7 / 4, 5
EU supplier not VAT-registered the EU country set line to 0% no reverse charge
Non-EU goods (cleared at customs) the non-EU country set line to 0% import VAT via customs, not here

Net VAT effect of a reverse charge is €0 when fully deductible (same amount on line 4 output and line 5 input) — but declaring it is mandatory.

What Merit does NOT do

Merit posts no general-ledger entry for the reverse charge — the GL records only net expense and net vendor payable. The self-assessment exists for the KMD alone. This is why the KMD's "Müügi käibemaks kokku" and "Sisendkäibemaks kokku" differ from the GL VAT account balances by exactly the reverse-charge amount. Expected, not an error.

Booking it (CLI)

A reverse-charge purchase is an ordinary purchase-invoices create with two things right. Read reference/recipe.md for the full step-by-step, the exact field values, and verification before posting.

Read the full file on GitHub · 83 lines

Files

What ships with it

1 file beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 83 lines · 202 tokens per session scan A 865469705485

Subscribe to this mod's changes

merit-reverse-charge is a skill published in the GitHub repository Elnora-AI/elnora-merit-aktiva (8 stars, last pushed 4d ago), licensed Apache-2.0. It adds 202 tokens to every session and 1,239 once invoked, about $0.0010 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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