steuer-at-clemensjl SKILL.md skillA
steuer-at-clemensjl from thomasmoreai/legal-skills-open is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add thomasmoreai/legal-skills-open/steuer-at-clemensjl@v0.1.1Pins v0.1.1 in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- thomasmoreai/legal-skills-open
- Path
at/tax/skills/steuer-at-clemensjl/SKILL.md- Versions recorded
- 2
- Latest version
- v0.1.1, committed Oct 3, 2026
- First version recorded
- Oct 1, 2026
- Size
- 14,412 bytes
- Repository stars
- 95
- License
- Apache-2.0
Use when building or reviewing anything that issues invoices, receipts, or tax records for an Austrian business — invoice generation, receipt printing, cash register or POS integration, VAT rate tables, checkout tax logic, cross-border digital sales, accounting exports — or when asked whether an Austrian invoice or receipt is korrekt. Also use when a German or Swiss invoicing implementation is about to be reused for Austria, when a shop starts selling into another EU state or Switzerland, when…
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# Steuer und Rechnungsstellung Österreich Tax and invoicing duties as they hit software. The governing texts are UStG 1994 (`Umsatzsteuergesetz`, VAT Act), BAO (`Bundesabgabenordnung`, Federal Fiscal Code), RKSV (`Registrierkassensicherheitsverordnung`, cash register security regulation), BarUV 2015 (`Barumsatzverordnung`, cash-turnover regulation), EStG 1988 and UGB. All statute references verified against RIS, consolidated version as at 2026-08-05. **Core principle:** Austria has **two separate document duties** that developers conflate. The **Rechnung** under § 11 UStG exists so the *recipient* can deduct input VAT and carries a fixed list of mandatory elements. The **Beleg** under § 132a BAO is a receipt every business must hand to every cash-paying customer regardless of VAT status, amount, or whether an invoice was also issued. On top sits the **Registrierkassenpflicht** under § 131b BAO with a hardware signature device and the RKSV chain — an Austrian construction with no German or Swiss equivalent. A German invoicing implementation ported to Austria is missing the Beleg duty, the QR-code signature, and the Kleinbetragsrechnung threshold, and its VAT rate table is wrong. …
Read the whole file at its exact version.
How to install
mdr add thomasmoreai/legal-skills-open/steuer-at-clemensjl@sha256:d73249306a58a7c1The line at the top of this page pins the label v0.1.1, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_p3tlzzilqdkzpp4l)
1 badge image fetches in 30 days. What the badge shows.
Versions
The registry has recorded 2 versions of this file, between Oct 1, 2026 and Oct 3, 2026, about one every day.
| version | committed | commit | size | audit | |
|---|---|---|---|---|---|
| v0.1.1 latest | 2026-10-03 | faeb5fb | 14,412 B | A | view · diff |
| v0.1.0 | 2026-10-01 | 3dd1e52 | 14,412 B | A | view |
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (14412 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
thomasmoreai/legal-skills-open · 95 stars · license Apache-2.0 · pushed 2026-10-12 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_p3tlzzilqdkzpp4l GET https://markdownregistry.com/api/v1/resolve?ref=thomasmoreai/legal-skills-open/steuer-at-clemensjl GET https://markdownregistry.com/api/v1/blob/d73249306a58a7c10a4769667bd4614ec3fd6cb4785be1475b837e2c84211b32
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.