feat: zeroclaw agentic agency architecture — agents, skills, Rust crates

- 18 agent specs across Software, Support, Marketing, Cross-cutting
  (orchestrator + 7 software + 5 support + 3 cross-cutting + leads-finder)
- 8 reusable skills (handoff, pr-review, dokploy-deploy, campaign-structure,
  content-calendar, ticket-triage, license-lifecycle, invoice-draft)
- 3 JSON schemas: handoff, deliverable, approval
- Policies: autonomy levels, tool risk classification, compliance (DSGVO/GoBD/UWG)
- routing.toml: model tiers T1/T2/T3 + provider config (PII gating)
- Rust workspace (5 crates, all compile + 16 tests pass):
  - aos-mcp: tool registry + risk tagging
  - aos-policy: autonomy levels, budget enforcement, approval requests
  - aos-license: ed25519 license issue/verify (real crypto + CLI binary)
  - aos-ledger: integer-cents money math, gapless numbering, VAT, audit chain
  - aos-sync: frontmatter validator (18/18 specs pass), CLI binary
- CLAUDE.md entry point with architecture overview + roadmap

agency-agents/skills/invoice-draft/SKILL.md

@@ -0,0 +1,93 @@
+---
+name: invoice-draft
+version: 1.0.0
+applies_to: [accounting-lead, invoice-agent]
+risk: medium
+---
+
+# Invoice Draft
+
+## When to use
+When a task requires drafting an invoice for a client. Drafting the record
+is medium-risk; sending it is a separate, always-approved high-risk step.
+
+## Steps
+1. Read the task: client id, billing period, contract (rates, VAT rule,
+   currency, reverse-charge applicability, payment terms).
+2. Pull billable time + expenses from AOS via `aos-mcp` reads: approved
+   timesheets (not raw drafts), receipts already attached and approved,
+   any pass-through costs (hosting, ad spend, license fees billed on).
+3. Confirm the contract's VAT rule: standard rate, reverse-charge (EU B2B
+   with valid VAT ID), Kleinunternehmer, or Drittland. If unclear →
+   `blocked`. Never guess a VAT rate.
+4. **Compute via the `aos-ledger` Rust crate.** Net / VAT / gross and
+   rounding (2 dp, banker's per §14 UStG) are calculated by the crate —
+   never by arithmetic in the prompt. The crate assigns the **next
+   gapless invoice number** from the client's fiscal-year sequence; the
+   agent never picks, reuses, or skips a number.
+5. Assemble line items: description (DE / EN per client language),
+   quantity, unit, unit price (net), per-line VAT rate.
+6. Validate against the contract: rates match the price list, expense
+   markups match, currency matches. Any mismatch → `blocked`.
+7. Write the invoice record to AOS via the crate's `commit` call with
+   `status: draft`. The crate owns the write (gapless numbering, hash
+   chain on the audit log).
+8. Produce the E-Rechnung attachment: the crate renders ZUGFeRD
+   (XRechnung-compliant) XML in the PDF. Validate the XML against the
+   XRechnung schema; on failure → `blocked`, do not send.
+9. Attach all expense receipts and time-entry refs to the invoice record
+   (GoBD — Belegführung).
+10. Surface the draft to `accounting-lead` for review (rates, period,
+    VAT rule, substantiation, E-Rechnung validity).
+11. On lead approval, emit an `ApprovalRequest` (`schemas/approval.json`):
+    `action: send_invoice`, `risk: high`, `rationale` (number, client,
+    period, gross, due), `diff_summary` ("Send invoice <number> for
+    <gross> <currency> to <client.email>; due <date>"), `payload` with
+    invoice_id/number/net/vat/gross/currency/due_at/delivery_channel,
+    `estimated_cost_eur: 0`.
+12. **Pause.** The policy crate will not execute `aos:send_invoice`
+    without an approved matching approval. The agent does not send.
+
+## Inputs
+- A task with `task_id`, client id, billing period.
+- The client's contract (rates, VAT rule, currency, payment terms,
+  reverse-charge status, VAT ID).
+- Approved time entries and expenses in AOS for the period.
+- The client's `language.deliverables` setting for the invoice language.
+
+## Outputs
+An `AgentDeliverable` (`schemas/deliverable.json`) with:
+- `status`: `needs_review` | `needs_approval` | `blocked`
+- `deliverables[]`: AOS invoice record ref (`aos_record`, status: draft),
+  the E-Rechnung PDF/XML ref (`file`), receipt attachments list, the
+  invoice number assigned by the crate.
+- `risks[]`: rate inferred, expense unverified, reverse-charge without
+  recent VIES check, rounding edge case, contract mismatch flagged
+  rather than blocked.
+- `cost`: tokens only (sending is a separate gate).
+
+## Guard rails / compliance
+- **GoBD — gapless numbering**: the `aos-ledger` crate assigns every
+  number. The agent never invents, picks, reuses, or skips one.
+- **GoBD — no deletion**: a wrong invoice is storniert (reversed) with an
+  audit entry citing the original number. Drafts never sent are retained.
+- **GoBD — Belegführung**: every line references a substantiating record
+  (time entry / receipt / contract clause).
+- **Never do money math in the prompt.** Net / VAT / gross, currency
+  conversion, and rounding happen in the crate.
+- **E-Rechnung compliance**: ZUGFeRD / XRechnung XML must validate before
+  send. Invalid XML blocks.
+- **Never send without an approved `ApprovalRequest` of action
+  `send_invoice`.**
+- **Reverse-charge**: only applied when the client's VAT ID is valid and
+  current — re-check with VIES at draft time; record the check timestamp.
+- **Retention**: invoices 8 years, business letters 6 years (crate-enforced).
+  Currency conversion uses the ECB reference rate for the invoice date;
+  the crate records the rate used.
+
+## References
+- `schemas/approval.json` — `send_invoice` action
+- `schemas/deliverable.json` — `draft` output format
+- `policies/compliance.md` — GoBD, E-Rechnung, DSGVO
+- `policies/tool-risk.md` — `aos:send_invoice` is `risk: high`
+- `crates/aos-ledger` — money math, gapless numbering, hash chain, storno