belgian-accounting — Agent Skill for Claude

Belgian accounting assistant (FR/NL) for Claude — PCMN/MAR chart of accounts, journal entries (écritures/boekingen), bilan/balans & compte de résultats per BE GAAP, year-end close, annual accounts filed at the BNB/NBB, ASBL/VZW and sole-trader bookkeeping.

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⚠️ Disclaimer (read first)

Educational / productivity aid only — not professional accounting, tax or legal advice and not a substitute for an ITAA-registered accountant. Several 2026 figures come from the draft loi-programme 2026 ("Arizona"), not yet published in the Moniteur belge as of 2026-05-15; they are flagged ⚠️ PROJET 2026 in the skill's single source-of-truth block and must be confirmed before any binding use. Full text: DISCLAIMER.md.

What this is

An Agent Skill: a SKILL.md plus modular references/ that Claude loads on demand to help with Belgian accounting in French and Dutch. It detects the user's language (FR/NL) and answers in kind, with bilingual term support.

Scope — what it covers

• PCMN / MAR chart of accounts (classes 1–7), account selection
• Journal entries for every cycle: purchases, sales, treasury, fixed assets, payroll, VAT, equity, year-end, plus Belgian special cases (company cars, meal/eco vouchers, current accounts, tantièmes, frais de représentation)
• Bilan / compte de résultats structure (schéma complet / abrégé / micro) with BNB deposit codes
• Valuation rules (depreciation, write-downs, provisions, inventory, FX)
• Year-end close workflow and reopening entries
• ASBL/VZW and sole traders (simplified & full bookkeeping)
• BE GAAP vs IFRS distinctions; the Belgian legal framework (CSA/WVV, AR 29/04/2019, PCMN AR 12/09/1983, CNC/CBN, ITAA)

Scope — what it does NOT do

Tax computation, optimization or filing is out of scope (only the bookkeeping entry and an explicitly non-binding order-of-magnitude estimate are in scope). No payroll/social law, no statutory audit, no estate planning. For real tax figures: an ITAA professional.

Repository structure

belgian-accounting-skill/
├── README.md                         # this file
├── LICENSE                           # MIT © angellaudde
├── DISCLAIMER.md                     # non-advice + draft-figures disclaimer (FR/NL/EN)
├── CHANGELOG.md                      # v1.0.0 corrections vs the original
├── docs/
│   └── AUDIT.md                      # condensed audit (review verdict + findings)
├── dist/
│   └── belgian-accounting.zip        # prebuilt artifact for the claude.ai upload
└── belgian-accounting/               # the skill itself (source of truth, unzipped)
    ├── SKILL.md                      # entry point + "Chiffres-clés volatils" SOT block
    └── references/
        ├── pcmn-overview.md          # full PCMN/MAR, classes 1–7 (FR/NL)
        ├── bilan-template.md         # balance sheet + P&L schemas, BNB codes
        ├── ecritures-courantes.md    # ~35 worked journal entries by cycle
        ├── cas-particuliers.md       # cars, vouchers, current accounts, tantièmes
        ├── regles-evaluation.md      # depreciation, provisions, FX, revaluation
        ├── asbl-vzw.md               # non-profits
        ├── independants.md           # sole traders & manager in a SRL/BV
        ├── peppol-e-invoicing.md     # mandatory B2B e-invoicing (2026)
        ├── cadre-legal.md            # legal texts & official sources
        └── glossaire-fr-nl.md        # bilingual FR↔NL glossary

The single source-of-truth block

All time-sensitive figures (thresholds, rates, caps) live in one dated block at the top of belgian-accounting/SKILL.md. Every reference file points to it instead of repeating numbers, which prevents the silent drift the audit found. Each line carries a status:

• ✅ en vigueur — published and applicable
• ⚠️ PROJET 2026 — from the draft loi-programme 2026, not yet in the Moniteur belge; a working hypothesis to confirm before binding advice.

Install

A. Claude Code (personal)

Claude Code uses an unzipped folder (it does not accept .zip).

git clone https://github.com/angellaudde/belgian-accounting-skill.git
# macOS/Linux
cp -r belgian-accounting-skill/belgian-accounting ~/.claude/skills/
# Windows (PowerShell)
Copy-Item -Recurse belgian-accounting-skill\belgian-accounting "$env:USERPROFILE\.claude\skills\"

Start a new Claude Code session; the skill triggers automatically on Belgian-accounting prompts (or list skills with /skills). Project scope also works: copy into <project>/.claude/skills/ instead.

B. claude.ai

1. Download dist/belgian-accounting.zip.
2. In claude.ai: Settings → Capabilities (Skills) — ensure code execution is enabled.
3. Upload skill → select the .zip → confirm it appears.
4. It now triggers on Belgian-accounting prompts in your chats.

Note: skills do not sync across surfaces — install on each surface you use. Claude API / Agent SDK users can upload the same .zip via the Skills API.

Usage examples

Once installed, just ask naturally — in French or Dutch:

• « Comment comptabiliser l'achat d'un ordinateur 1 210 € TVAC pour ma SRL ? »
• « Écriture de constitution d'une réserve de liquidation de 20 000 € »
• « Hoe boek ik een intracommunautaire aankoop met verlegging van btw? »
• « Structure mon bilan en schéma abrégé avec les codes BNB »
• « Quelles écritures de clôture pour une SRL au 31/12 ? »

For anything touching 2026 rates (VVPRbis, réserve de liquidation, company cars, meal vouchers, hotel VAT), Claude will surface the ⚠️ PROJET 2026 status and recommend confirming the Moniteur belge publication.

Corrections vs. the original

This release fixes accounting-correctness, consistency, portability and spec issues found in a two-pass audit (phantom account 408, 890/892, 6701→672, précompte mobilier 453→472, draft-law-as-fact, VVPRbis 15/18 contradiction, oversized description, etc.). See CHANGELOG.md and docs/AUDIT.md.

Sources

Authoritative Belgian sources the skill defers to: cnc-cbn.be (CNC/CBN), nbb.be (BNB Centrale des bilans), finances.belgium.be (SPF Finances), etaamb.openjustice.be / ejustice.just.fgov.be (Moniteur belge), itaa.be (ITAA), efacture.belgium.be (Peppol e-invoicing).

Contributing

Issues and PRs welcome — especially keeping the ⚠️ PROJET 2026 lines up to date as the loi-programme is (or is not) published. Please keep all volatile figures in the single source-of-truth block in SKILL.md and never restate them in reference files.

License

MIT © 2026 angellaudde. Provided "as is", without warranty — see DISCLAIMER.md.