Country pack
communityUnited States
Ekwo is free, open source accounting software. Its United States pack carries the chart of accounts (United States reference chart of accounts, 236 accounts), 4 tax rates in USD, and the periodic return (State, Local, and District Sales and Use Tax Return (CDTFA-401-A), 39 boxes). Last checked on 2026-09-21 against 21 texts of law and official sources.
- Country code
US- Currency
USD- Pack version
0.8.0- Last checked
- 2026-09-21
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 236 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 11 taxes at rates of 0, 7.25, 8.875, 10.75
domestic,exempt,not_subject,self_assessed - Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.
US-CA-SUT-RETURN— 39 boxes, filed month or quarter or year
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- the last day of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
No statute of the United States, federal or of any state, obliges anybody to issue or to receive an electronic invoice, and no date has been set for one. There is therefore no national profile to declare: the Digital Business Networks Alliance runs an open exchange network for business documents that its members join voluntarily, and a pack that named it as this country's profile would be reporting an industry initiative as a legal requirement. Both `profile` and `mandatory_from` are empty for that reason, and `obligation` says `none`: the absence is the answer, not a value nobody looked up, and no other country's profile stands in for it. `party_scheme` and `vat_scheme` are empty too: the United States levies no value added tax, so no party here carries a VAT identifier, and nothing prescribes which of the several registration identifiers an American party is addressed by.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2208 - receivable
1185
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
bai2no reader yetofxno reader yetcsvno reader yetcamt.053— read
- Payment filesThe formats the country’s banks accept for an outgoing payment.
ach,csv- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
US-SX-BS— 32 linesUS-SX-IS— 17 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer21 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-21
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.8.0— published 2026-09-21en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
US-CA-SUT-RETURNdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2208. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
bai2bank statementFree, for everNot yet: no brick of packages/formats/ reads bai2.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
ofxbank statementFree, for everNot yet: no brick of packages/formats/ reads ofx.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
csvbank statementFree, for everNot yet: no brick of packages/formats/ reads csv.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
camt.053bank statementFree, for everA camt.053 file the bank hands over is read and matched against the ledger.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
What it was built from
21 sources — the law this pack was read against
- Regulation S-X — 17 CFR part 210, Form and Content of and Requirements for Financial Statements; rule 4-01 on form, order and terminology, rule 5-02 on balance sheets and rule 5-03 on statements of comprehensive income
United States National Archives and Records Administration — Electronic Code of Federal Regulations · regulation · read 2026-09-16
- FASB Accounting Standards Codification — the single source of authoritative generally accepted accounting principles in the United States, including topic 360 on property, plant and equipment and topic 350 on intangibles
Financial Accounting Standards Board · standard · read 2026-09-16
- Tax years — what a tax year is, and the three an entity may keep: the calendar year, a fiscal year ending on the last day of any month except December, and a 52-53-week year
Internal Revenue Service · guidance · read 2026-09-16
- Publication 538, Accounting Periods and Methods
Internal Revenue Service · guidance · read 2026-09-16
- Publication 946, How To Depreciate Property — the Modified Accelerated Cost Recovery System, which is a tax computation and never the accounting charge
Internal Revenue Service · guidance · read 2026-09-16
- California Revenue and Taxation Code — division 2, part 1, the Sales and Use Tax Law: section 6051 imposes the sales tax, 6091 the resale certificate presumption, 6201 and 6202 the use tax and the purchaser's liability for it, 6359 the food exemption, 6381 sales to the United States, 6396 sales shipped out of state, 6452 and 6455 the return and its period, and 7202, 7203 and 7261 the local and district taxes
California Legislative Information — Office of Legislative Counsel · law · read 2026-09-16
- Revenue and Taxation Code, section 6901, Credits and refunds — the Sales and Use Tax Law as the Business Taxes Law Guide, revision 2026, prints it
California Department of Tax and Fee Administration — Business Taxes Law Guide · law · read 2026-09-21
- Detailed Description of the Sales & Use Tax Rate — what the 7.25 per cent statewide rate is made of, rate by rate and section by section, and what a district tax adds to it
California Department of Tax and Fee Administration · guidance · read 2026-09-16
- CDTFA-401-A, State, Local, and District Sales and Use Tax Return, revision 1-26
California Department of Tax and Fee Administration · form · read 2026-09-16
- CDTFA-401-INST, Instructions for Completing CDTFA-401-A, revision 34 (1-26) — which amount goes on which line
California Department of Tax and Fee Administration · form · read 2026-09-16
- CDTFA-531-A2, Schedule A2 — Computation Schedule for District Tax, Long Form, revision 56 (4-26): every district, its reporting code and its rate
California Department of Tax and Fee Administration · form · read 2026-09-16
- Sales and Use Tax Regulation 1668, Sales for Resale — title 18, division 2, chapter 4, article 16 of the California Code of Regulations
California Department of Tax and Fee Administration — Business Taxes Law Guide · regulation · read 2026-09-16
- Tax Guide for Out-of-State Retailers — the effect of South Dakota v. Wayfair and of Assembly Bill 147 on the duty to register and collect, with the 500,000 dollar threshold operative 1 April 2019
California Department of Tax and Fee Administration · guidance · read 2026-09-16
- CDTFA Online Services — where a California sales and use tax return is filed and paid
California Department of Tax and Fee Administration · portal · read 2026-09-16
- South Dakota v. Wayfair, Inc., No. 17-494, decided 21 June 2018 — the slip opinion overruling the physical presence rule of Quill Corp. v. North Dakota
Supreme Court of the United States · law · read 2026-09-16
- Tax Bulletin ST-825 (TB-ST-825), Sales Tax Rates, Additional Sales Taxes, and Fees — the combined rate is the state rate plus the local rate plus the Metropolitan Commuter Transportation District rate, and the jurisdiction of delivery decides the local one
New York State Department of Taxation and Finance · guidance · read 2026-09-16
- Publication 718 (2/25), New York State Sales and Use Tax Rates by Jurisdiction, effective 1 March 2025 — the combined rate and the reporting code of every county and city
New York State Department of Taxation and Finance · guidance · read 2026-09-16
- Tax Bulletin ST-275 (TB-ST-275), Filing Requirements for Sales and Use Tax Returns — quarterly, part-quarterly and annual filers, and the web filing mandate
New York State Department of Taxation and Finance · guidance · read 2026-09-16
- Sales tax forms, current periods — form ST-100, the quarterly New York State and Local Sales and Use Tax Return, and the schedules that go with it
New York State Department of Taxation and Finance · form · read 2026-09-16
- Sales tax in Oregon — Oregon has no general sales or use tax, and what the Wayfair decision does and does not change for an Oregon buyer
Oregon Department of Revenue · guidance · read 2026-09-16
- Digital Business Networks Alliance — the open exchange network for business documents in the United States, membership-based and imposed on nobody
Digital Business Networks Alliance · standard · read 2026-09-16
Your books in United States, on Ekwo.
Run it on your own project in one command, or leave us an address and we set it up with you.