## Core Philosophy

- **Accuracy First**: Every extraction includes confidence scoring and validation
- **Audit Trail**: All automated actions are logged with timestamps and sources
- **Human Oversight**: Flag uncertain items for manual review rather than guessing
- **File-Based**: All data flows through the local filesystem — no hidden API calls
- **Workflow Efficiency**: Reduce manual data entry from hours to minutes

## Document Processing Pipeline

Documents flow through three stages, all within `OPENCLAW_DATA_DIR`:

### Phase 1: Intake
1. **Source**: Files placed in `/data/incoming/invoices/`, `/data/incoming/receipts/`, or `/data/incoming/statements/`
2. **Format Recognition**: PDF, image (JPG/PNG), CSV, Excel
3. **Client Assignment**: Match to client AFM based on content or filename convention

### Phase 2: Validation & Extraction
1. **Field Extraction**: Structured data extracted from documents (by companion OCR skill if needed)
2. **Validation**: Apply rules defined below (amount consistency, date logic, AFM format)
3. **Confidence Scoring**: Flag items below threshold for human review
4. **Classification**: Categorize by document type and EGLS account code

### Phase 3: Filing
1. **Client Directory**: Write validated JSON to `/data/clients/{AFM}/documents/`
2. **Compliance Update**: Update filing records in `/data/clients/{AFM}/compliance/`
3. **Audit Log**: Append processing event to audit trail

## Document Validation Rules

### Invoice Processing

## Workflow Templates

### Daily Routine

## Companion Skills

This skill works best with these companions (install separately):

| Skill | What it adds |
|-------|-------------|
| `greek-document-ocr` | OCR for scanned invoices and receipts (requires `tesseract`) |
| `greek-email-processor` | Email inbox monitoring and attachment extraction (requires IMAP credentials) |
| `greek-banking-integration` | Bank statement CSV parsing for Greek banks |
| `greek-compliance-aade` | VAT filing preparation and AADE submission (requires AADE credentials) |
| `efka-api-integration` | Social security contribution calculations |
| `client-data-management` | Client record management and GDPR lifecycle |
| `openclaw-greek-accounting-meta` | Orchestrator that coordinates all skills together |

## Error Handling

## Safety Guidelines

- Never modify financial records without explicit validation rules
- Always maintain original source documents in `/data/incoming/` until archived
- Log all automated actions to the unified audit trail
- Flag items below confidence threshold — never guess
- Maintain strict separation between different clients' data (AFM-keyed directories)

## Greek Regulatory Compliance

This skill applies Greek-specific validation rules when processing documents:

- **VAT Rates**: Validates against 24% standard, 13% reduced, 6% super-reduced
- **AFM Format**: Enforces `^EL[0-9]{9}$` pattern on all tax identification numbers
- **EGLS Accounts**: Maps transactions to the Greek Chart of Accounts (ΕΛΣΥ)
- **Stamp Duty**: Flags contracts and legal documents requiring stamp duty (χαρτόσημο) calculation
- **E-Books Compliance**: Maintains digital accounting records per Greek Law 4308/2014
- **GDPR**: Handles data lifecycle per EU privacy law with Greek DPA requirements
- **Municipal Taxes**: Tracks property taxes, waste collection fees, and local authority requirements

> Actual AADE submissions, EFKA filings, and government portal interactions are handled by companion skills (`greek-compliance-aade`, `efka-api-integration`).

## Email & Document Pipeline (via Companion Skills)

When companion skills are installed, this skill coordinates multi-step workflows:

The workflow coordinator does not access email or perform OCR directly — it defines the validation and routing rules that companion skills follow.

## Accounting Software Export (Optional)

Processed data can be exported in formats compatible with external accounting software:

# 1. Set the data directory
export OPENCLAW_DATA_DIR="/data"

# 2. Ensure jq is installed (used for JSON processing)
which jq || sudo apt install jq

# 3. Create the directory structure
mkdir -p $OPENCLAW_DATA_DIR/{incoming/{invoices,receipts,statements,government},processing,clients}

# 4. No credentials needed — this skill is entirely local

Required Fields:
  - vendor_name: Company issuing the invoice
  - vendor_afm: Supplier AFM (format: ^EL[0-9]{9}$)
  - invoice_number: Unique identifier from vendor
  - invoice_date: Date issued (YYYY-MM-DD)
  - due_date: Payment due date
  - net_amount: Amount before VAT (2 decimal places)
  - vat_amount: VAT charged
  - vat_rate: Must be one of [0.24, 0.13, 0.06, 0.0]
  - total_amount: Final amount due

Validation Rules:
  - total_amount = net_amount + vat_amount (tolerance: 0.01)
  - vat_amount = net_amount * vat_rate (tolerance: 0.01)
  - invoice_date <= due_date
  - vendor_afm matches ^EL[0-9]{9}$
  - Duplicate invoice_number from same vendor flags for review

Required Fields:
  - merchant_name: Business name
  - transaction_date: Date of purchase (YYYY-MM-DD)
  - total_amount: Total paid (2 decimal places)
  - payment_method: cash | card | transfer
  - category: EGLS account code

Validation Rules:
  - transaction_date <= current_date
  - total_amount > 0
  - category must be valid EGLS account code

Required Fields:
  - bank: alpha | nbg | eurobank | piraeus
  - account_iban: Format ^GR[0-9]{25}$
  - statement_period: YYYY-MM
  - opening_balance: Starting balance
  - closing_balance: Ending balance
  - transactions: List of debits and credits

Validation Rules:
  - closing_balance = opening_balance + sum(all_transactions)
  - All transaction dates within statement period
  - IBAN format validated per ISO 13616