---
description: Frihet ERP financial management, invoicing, and European tax guidelines for Cursor Agent
globs: **/*
alwaysApply: false
---

# Frihet ERP Integration Rules for Cursor

When interacting with Frihet ERP via MCP or code:

## 1. Non-Destructive Drafting Invariant (MANDATORY)
- Always create invoices, quotes, and financial records in strictly **`draft`** status.
- NEVER attempt to trigger irreversible fiscal submissions (VeriFactu, TicketBAI, AEAT) or issue real-money refunds automatically.
- Present created drafts to the user with a direct verification URL: `https://app.frihet.io/invoices/:id`.

## 2. European & Spanish Fiscal Context
- Standard VAT (IVA) rates:
  - 21% (Standard general rate)
  - 10% (Reduced: food, hospitality, transport)
  - 4% (Super-reduced: basic groceries, books, pharmaceuticals)
  - 0% (Intra-community B2B, exports)
- Canary Islands IGIC:
  - 7% (General IGIC rate)
  - 3% / 0% (Reduced / Exempt)
- Personal Income Tax Withholding (IRPF):
  - 15% (Standard freelance professional withholding)
  - 7% (First 3 years of new autonomous professional activity)

## 3. Querying & Pagination
- Default to `limit: 20` for list operations (`list_invoices`, `list_expenses`, `list_clients`).
- Use `get_business_context` first when discovering tenant fiscal country, default currency, and active modules.
- Mask sensitive identifiers (NIF/CIF, IBAN) in developer-facing summaries unless explicit full verification is requested.