Hacienda 303

An open skill for AI agents that turns a folder or ZIP of invoices (PDF, photos, Facturae, XML) into an orderly, local and reviewable VAT classification process: it inventories without touching the originals (type, size, SHA-256), extracts text and runs resumable OCR when needed, separates file, invoice, operation and row, and classifies through a traceable AEAT decision path that requires reaching a terminal case. It only asks what is decisive (country, establishment, exemption, reverse charge) and, after the tax profile is reviewed, exports separately an audit ledger and an XLSX matching the AEAT 2026 record-book structure to reconcile the Modelo 303. An independent, unofficial product; it does not file returns nor replace official validation.