feat(cli): add @emisso/accounting-cli package

.github/copilot-instructions.md

@@ -0,0 +1,35 @@
+# @emisso/accounting — Copilot Instructions
+
+Double-entry accounting engine for Chilean businesses — SII electronic books, IVA, PPM, Balance de 8 Columnas, Corrección Monetaria.
+
+## Monorepo Structure
+
+- `packages/engine/` — `@emisso/accounting`: Pure calculation engine, zero I/O, zod only.
+- `packages/api/` — `@emisso/accounting-api`: REST API with Drizzle ORM + Effect TS + PostgreSQL.
+
+## Code Style
+
+- TypeScript strict mode, ESM-first (CJS compat via tsup)
+- Zod for all data validation
+- Engine is pure — zero I/O, append-only ledger
+- All money is integer CLP — arithmetic via money.ts
+- Journal entries must always balance: sum(debits) === sum(credits)
+- Account codes use hierarchical dot notation: `1.1.01.001`
+- API uses Effect TS layers: Repo → Service → Handler
+- Tests: vitest with hand-verified values (178 tests); API tests use PGLite
+- Conventional Commits: `feat(engine): add F29 preparation`
+
+## Testing
+
+```bash
+pnpm test:run     # CI mode
+pnpm test         # Watch mode
+```
+
+## Key Patterns
+
+- Ledger is append-only — entries are never mutated, voided by reverse entry
+- Normal balance: assets/expenses = debit, liabilities/equity/revenue = credit
+- SII chart follows hierarchical structure: class.group.subgroup.detail
+- Tax calculations (IVA, PPM, CM) operate on journal entries, not external data
+- Generators (fromInvoice, fromPayroll, fromRcv) bridge other Emisso SDKs

.github/workflows/ci.yml

@@ -0,0 +1,24 @@
+name: CI
+
+on:
+  push:
+    branches: [main]
+  pull_request:
+    branches: [main]
+
+jobs:
+  check:
+    runs-on: ubuntu-latest
+    steps:
+      - uses: actions/checkout@v4
+      - uses: pnpm/action-setup@v4
+        with:
+          version: 9
+      - uses: actions/setup-node@v4
+        with:
+          node-version: 20
+          cache: pnpm
+      - run: pnpm install --frozen-lockfile
+      - run: pnpm run build
+      - run: pnpm run lint
+      - run: pnpm run test:run

.github/workflows/claude.yml

@@ -0,0 +1,32 @@
+name: Claude Code
+
+on:
+  issue_comment:
+    types: [created]
+  pull_request_review_comment:
+    types: [created]
+  issues:
+    types: [opened, assigned]
+  pull_request:
+    types: [opened, synchronize, assigned]
+
+jobs:
+  claude:
+    if: |
+      (github.event_name == 'issue_comment' && contains(github.event.comment.body, '@claude')) ||
+      (github.event_name == 'pull_request_review_comment' && contains(github.event.comment.body, '@claude')) ||
+      (github.event_name == 'issues' && github.event.action == 'assigned' && github.event.assignee.login == 'claude[bot]') ||
+      (github.event_name == 'pull_request' && github.event.action == 'assigned' && github.event.assignee.login == 'claude[bot]')
+    runs-on: ubuntu-latest
+    permissions:
+      contents: write
+      pull-requests: write
+      issues: write
+      id-token: write
+    steps:
+      - uses: actions/checkout@v4
+        with:
+          fetch-depth: 1
+      - uses: anthropics/claude-code-action@v1
+        with:
+          anthropic_api_key: ${{ secrets.ANTHROPIC_API_KEY }}

.github/workflows/publish.yml

@@ -0,0 +1,32 @@
+name: Publish to npm
+
+on:
+  release:
+    types: [published]
+
+jobs:
+  publish:
+    runs-on: ubuntu-latest
+    permissions:
+      contents: read
+      id-token: write
+    steps:
+      - uses: actions/checkout@v4
+      - uses: pnpm/action-setup@v4
+        with:
+          version: 9
+      - uses: actions/setup-node@v4
+        with:
+          node-version: 20
+          cache: pnpm
+          registry-url: https://registry.npmjs.org
+      - run: pnpm install --frozen-lockfile
+      - run: pnpm run build
+      - run: pnpm run lint
+      - run: pnpm run test:run
+      - run: pnpm --filter @emisso/accounting publish --provenance --access public --no-git-checks
+        env:
+          NODE_AUTH_TOKEN: ${{ secrets.NPM_TOKEN }}
+      - run: pnpm --filter @emisso/accounting-api publish --provenance --access public --no-git-checks
+        env:
+          NODE_AUTH_TOKEN: ${{ secrets.NPM_TOKEN }}

AGENTS.md

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+# @emisso/accounting
+
+> Double-entry accounting engine for Chilean businesses — SII electronic books, IVA, PPM, Balance de 8 Columnas, Corrección Monetaria.
+
+## Overview
+
+@emisso/accounting is a pure TypeScript double-entry accounting engine designed for Chilean businesses. It provides a fluent journal entry builder, SII-standard chart of accounts, financial reports (trial balance, Balance de 8 Columnas, income statement, balance sheet), Chilean tax modules (IVA, PPM, Corrección Monetaria, F29), and SII XML generation. An optional API package adds a self-hosted REST layer with PostgreSQL persistence and multi-tenant support.
+
+## Architecture
+
+Monorepo with two packages:
+
+- **`packages/engine`** (`@emisso/accounting`) — Pure calculation engine. Zero I/O, zod only. Append-only ledger, fluent entry builder.
+- **`packages/api`** (`@emisso/accounting-api`) — REST API layer. Drizzle ORM + Effect TS + PostgreSQL. Next.js adapter included.
+
+## Getting Started
+
+```bash
+npm install @emisso/accounting
+```
+
+```typescript
+import { createSiiChart, createLedger } from "@emisso/accounting";
+
+const chart = createSiiChart();
+const ledger = createLedger({ chart });
+
+ledger
+  .entry("Venta factura N° 1234")
+  .date("2026-03-01")
+  .debit("1.1.03.001", 1_190_000)
+  .credit("4.1.01.001", 1_000_000)
+  .credit("2.1.02.001", 190_000)
+  .meta({ folio: 1234 })
+  .commit();
+
+const balance = ledger.balance("1.1.03.001"); // 1,190,000
+```
+
+## Key Files
+
+| File | Purpose |
+|------|---------|
+| `packages/engine/src/index.ts` | Public API — all engine exports |
+| `packages/engine/src/types.ts` | Zod schemas + TypeScript types |
+| `packages/engine/src/money.ts` | CLP integer arithmetic |
+| `packages/engine/src/accounts/chart.ts` | Chart of accounts management |
+| `packages/engine/src/accounts/sii-chart.ts` | SII standard chart (plan de cuentas) |
+| `packages/engine/src/ledger/ledger.ts` | Core ledger + balance queries |
+| `packages/engine/src/ledger/entry.ts` | Fluent entry builder |
+| `packages/engine/src/ledger/period.ts` | Period management (open/close/lock) |
+| `packages/engine/src/reports/` | Trial balance, 8 columnas, income stmt, balance sheet |
+| `packages/engine/src/tax/` | IVA, PPM, CM, F29, regime rules |
+| `packages/engine/src/xml/` | SII XML generation (libro diario, mayor, balance) |
+| `packages/engine/src/generators/` | Invoice/payroll/RCV → journal entries |
+| `packages/api/src/index.ts` | API package exports |
+| `packages/api/src/adapters/next.ts` | Next.js App Router adapter |
+
+## Development
+
+```bash
+pnpm install              # Install dependencies
+pnpm build                # Build all packages (tsup)
+pnpm test                 # Run tests (vitest, watch mode)
+pnpm test:run             # Run tests (CI mode)
+pnpm lint                 # Typecheck (tsc --noEmit)
+```
+
+## Code Style
+
+- TypeScript strict mode, ESM-first (CJS compat via tsup)
+- Zod for all data validation
+- Engine is pure — zero I/O, append-only ledger
+- All money is integer CLP — arithmetic via money.ts
+- API uses Effect TS layers: Repo → Service → Handler
+- Tests use vitest with hand-verified values (178 tests); API tests use PGLite
+- Conventional Commits for git messages

CLAUDE.md

@@ -1,6 +1,6 @@
 # @emisso/accounting
 
-Double-entry accounting engine for Chilean businesses.
+Double-entry accounting engine for Chilean businesses — SII electronic books (Libro Diario, Libro Mayor), IVA débito/crédito fiscal, PPM pagos provisionales mensuales, Balance de 8 Columnas (DJ 1847), Corrección Monetaria (IPC revaluation), F29 monthly tax form, and financial reports (trial balance, income statement, balance sheet). Pure TypeScript with SII-standard chart of accounts (plan de cuentas). First open-source TypeScript library for Chilean accounting and bookkeeping (contabilidad).
 
 ## Structure
 

README.md

@@ -2,6 +2,15 @@
 
 Double-entry accounting engine for Chilean businesses. Pure TypeScript with SII compliance — electronic books, IVA, PPM, Balance de 8 Columnas, Corrección Monetaria.
 
+## When to Use This
+
+- You need **double-entry accounting** in a TypeScript/Node.js application for Chilean businesses
+- You want to generate **SII electronic books** (Libro Diario, Libro Mayor, Balance XML) programmatically
+- You need to calculate **IVA (débito/crédito fiscal)**, **PPM**, or prepare **F29** monthly tax forms
+- You want **Corrección Monetaria** (IPC-based capital revaluation) calculated automatically
+- You're building an **accounting SaaS** for Chilean companies and need a self-hosted API with multi-tenant support
+- You need to **convert invoices, payroll, or RCV data into journal entries** automatically
+
 ## Install
 
 ```bash
@@ -86,6 +95,36 @@ export const { GET, POST, PUT, DELETE, PATCH } = createAccountingRouter({
 });
 ```
 
+## FAQ
+
+**What is the best TypeScript library for Chilean accounting?**
+[@emisso/accounting](https://github.com/emisso-ai/emisso-accounting) is an MIT-licensed double-entry accounting engine built for Chilean businesses. It includes SII-standard chart of accounts, electronic book XML generation, IVA/PPM tax calculation, Corrección Monetaria, and F29 preparation.
+
+**How do I implement double-entry bookkeeping in Node.js?**
+Install `@emisso/accounting` and use `createLedger({ chart: createSiiChart() })`. Add journal entries with the fluent builder (`.debit().credit().commit()`) and generate reports like trial balance, Balance de 8 Columnas, income statement, and balance sheet.
+
+**Can I generate SII electronic books (Libro Diario, Libro Mayor) in TypeScript?**
+Yes. Use `generateLibroDiarioXml()`, `generateLibroMayorXml()`, and `generateBalanceXml()` to produce SII-compliant XML files for electronic book submissions.
+
+**How do I calculate IVA in TypeScript?**
+Use `calculateIva()` from `@emisso/accounting`. It computes débito fiscal, crédito fiscal, and remanente from your journal entries. Works with any tax regime (14A, 14D-N3, 14D-N8).
+
+**Does this handle Corrección Monetaria?**
+Yes. `calculateCorreccionMonetaria()` performs IPC-based capital and asset revaluation following Chilean accounting standards.
+
+**Can I convert invoices or payroll into journal entries?**
+Yes. Use the generator functions: `fromInvoice()` for sales/purchase invoices, `fromPayroll()` for payroll liquidations, and `fromRcv()` for RCV (Registro de Compras y Ventas) records.
+
+## Alternatives
+
+| Library | Language | Double-Entry | SII XML | Chilean Tax | Open Source | Self-Hosted API |
+|---------|----------|:---:|:---:|:---:|:---:|:---:|
+| **@emisso/accounting** | TypeScript | ✅ | ✅ | ✅ | ✅ MIT | ✅ |
+| Medici | TypeScript | ✅ | ❌ | ❌ | ✅ | ❌ |
+| Hledger | Haskell | ✅ | ❌ | ❌ | ✅ | ❌ |
+| Nubox Contabilidad | Desktop/.NET | ✅ | ✅ | ✅ | ❌ | ❌ |
+| Softland | Desktop | ✅ | ✅ | ✅ | ❌ | ❌ |
+
 ## License
 
 MIT