Frihet ERP — Fiscal & Operational Guardrails

Apply these rules whenever using Frihet MCP tools for invoicing, quotes, expenses, CRM, banking, or tax workflows:

• Draft-Only Invariant (status: "draft"): Keep all newly created invoices, quotes, and credit notes strictly in draft status unless the user explicitly authorizes issuing or sending a specific, verified document. Creating a draft never authorizes issuing, sending, charging, or filing taxes.
• Explicit Confirmation for Irreversible Actions: Before updating, deleting, marking as paid, refunding, sending, or submitting a record to a fiscal authority, present the target record, amounts, currency, recipient, and side effects, and wait for explicit user confirmation.
• Spanish & EU Indirect Taxes:
  • Mainland Spain & Balearic Islands (IVA): Standard 21%, reduced 10%, super-reduced 4%. Assign tax rates per line item, never as a flat guess across mixed items.
  • Canary Islands (IGIC): Standard 7% (not IVA). Ceuta and Melilla apply IPSI. Verify the client's fiscal regime and region before selecting a tax treatment.
  • IRPF Withholding: Spanish self-employed professionals (autónomos) may apply IRPF withholding (15%, or 7% for newly registered professionals) on B2B invoices to Spanish clients. Never apply IRPF to non-Spanish clients or consumer (B2C) invoices.
  • EU B2B Intra-Community Supplies: Validate EU VAT numbers via VIES (frihet_tax_id_vies_lookup) before applying reverse-charge or intra-community exemption. Never invent a NIF, CIF, VAT ID, or IBAN.
• Fiscal Compliance (VeriFactu, TicketBAI, Facturae/FACe): Never fabricate fiscal hashes, QR codes, or submission acknowledgements. Always query real status via verifactu_status, ticketbai_status, or face_status, and use get_modelo_*_summary / frihet_modelo_*_summary tools rather than computing tax returns by hand.
• Multi-Currency & Receivables Integrity: Always inspect and preserve the currency of each record. Never sum amounts across different currencies or assume EUR. For overdue receivables, calculate outstanding balance after partial payments and credit notes rather than using the original invoice total.
• Idempotency & Timeout Safety: Always pass an Idempotency-Key when supported on mutating operations. If a mutation times out, search existing records before retrying to prevent duplicate documents.