What is merit-vat-kmd?

A guide to recording Estonian value-added tax and preparing the KMD, the country's VAT return, in Merit Aktiva. It explains how invoice tax codes supply the return's figures.

Use it to configure VAT codes, record sales and purchases, pay VAT, verify KMD amounts, and retrieve supporting figures through the elnora-merit command-line tool.

It helps prevent incorrect VAT coding and makes it possible to check the figures before completing the return in Merit's interface.

merit-vat-kmd — Skill for Claude Code by Elnora-AI/elnora-merit-aktiva

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-vat-kmd

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.

README.md

[![agentmods](https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-vat-kmd/github.svg)](https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-vat-kmd)

Your own site

<a href="https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-vat-kmd"><img src="https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-vat-kmd/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.

Your own site · 80×15

<a href="https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-vat-kmd"><img src="https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-vat-kmd.svg" alt="Reviewed on agentmods" width="80" height="20"></a>

Per session 213 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.

When invoked 2,402 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. Third-party audits

NVIDIA SkillSpector pass 7 Sept 2026

How audits are shown

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.

Model	Per session	Once invoked
Fable 5.1	$0.00213	$0.02402
Opus 5.5	$0.00085	$0.00961
Sonnet 5.5	$0.00043	$0.00480
Haiku 4.5	$0.00021	$0.00240

Measured 2mo ago against content hash 95f828c8f327, method: parsed. Prices are Anthropic first-party input rates as of 2026-10-07, from the pricing page.

Security

Grade A, and why

merit-vat-kmd 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 2mo 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-vat-kmd/SKILL.md · 159 lines

How it starts

The opening of the file, as written. The whole thing — 159 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Merit VAT & KMD (käibedeklaratsioon)

Scope: this skill describes the Estonian VAT regime (KMS, EMTA, the KMD return, the 24% standard rate). On the Polish localization (360 Księgowość) the VAT rules, rates, and return differ — use the CLI's tax/account mechanics here, but apply your local Polish VAT rules rather than the EE specifics below.

How Merit computes VAT and produces the monthly KMD, and how to support it from elnora-merit. The API has no KMD endpoint — Merit builds and files the KMD in the UI from the invoices you enter. The CLI's job is to get the per-line VAT right and to pull the figures that verify it.

Get the VAT codes (TaxId guids + rates) from the company profile (elnora-merit profile sync → company-profile.json; profile show --section taxes). Filing cadence and standing VAT rules come from your prose books reference if you keep one. Load what applies before relying on this.

How the KMD is built (the one mental model)

Merit auto-fills the KMD from every saved sales and purchase invoice. The VAT code (TaxId) on each invoice line routes that line's amounts to the correct KMD row. You never type figures into the KMD. So a correct KMD is entirely a function of:

The right TaxId on every invoice line (taxes list → the guid), and
Every invoice for the period entered before the KMD is generated.

Get the line codes right and the declaration is right. Fix a wrong KMD by fixing the source invoice's code/date/amount, not the declaration.

The tax codes

elnora-merit taxes list      # [{ Id (guid), Code "24%", Name, TaxPct }]

The Estonian standard rate is 24% from 01.07.2025 (was 22%, earlier 20%). Use the Id of the current standard-rate row on standard domestic supply.
VAT codes are bound to specific built-in GL accounts. When a new code is genuinely needed it's added in the UI (Settings → Finance → Käibemaks) — do not invent GL accounts for it; Merit assigns them.
taxes create exists but is documented only for OSS codes (--tax-type 12). Adding everyday rates is a UI task.

Read the full file on GitHub · 159 lines

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.

2mo ago First seen · 159 lines · 213 tokens per session scan A 95f828c8f327

Subscribe to this mod's changes

merit-vat-kmd is a skill published in the GitHub repository Elnora-AI/elnora-merit-aktiva (10 stars, last pushed 5d ago), licensed Apache-2.0. It adds 213 tokens to every session and 2,402 once invoked, about $0.0009 per session on Opus 5.5. 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.

Claude Code Finance and fintech accounting api-client claude-code-plugin cli estonia

merit-vat-kmd next to 6 skills from other repositories
Mod	Type	Stars	Last push	Licence	Scan	Tokens	Works with
merit-vat-kmdElnora-AI/elnora-merit-aktiva	Skill	10	5d ago	Apache-2.0	A	213	Claude Code
capitoltrades-cliItamarZand88/CLI-Anything-WEB	Skill	240	6d ago	MIT	A	111	Claude Code
weekly-cliadbertram/cli-tools	Skill	6	yesterday	MIT	A	109	Claude Code, Codex
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