[MIG] REF l10n_it_account_vat_period_end_settlement

- Remove vat_statement_account_id
- Adapt to reverse charge cases
- Fix reconciliation process

Author: eLBati

l10n_it_account_vat_period_end_settlement/README.rst

@@ -108,14 +108,12 @@ Configuration
    -  data iniziale: primo giorno del primo periodo che sarà generato
       (tipicamente il primo giorno dell'anno i.e. 01/01/2018)
 
-   Per caricare l'importo corretto, un'imposta deve essere associata al
-   conto utilizzato nella liquidazione:
+   Per escludere un'imposta dalla liquidazione IVA:
 
    1. aprire l'imposta da Fatturazione > Configurazione > Contabilità >
       Imposte,
-   2. nella scheda 'Opzioni avanzate' selezionare il conto corretto (ad
-      esempio IVA debito) per il campo 'Conto utilizzato per la
-      liquidazione IVA'.
+   2. nella scheda 'Opzioni avanzate' impostare 'Escludere da
+      liquidazioni IVA'.
 
    Per calcolare gli interessi, è possibile aggiungere le informazioni
    da utilizzare (conto e percentuale) nei dati aziendali, nella scheda
@@ -136,13 +134,10 @@ Configuration
    -  date start: first day of the first period to be generated (usually
       the first day of the year e.g. 01/01/2018)
 
-   In order to load the correct amount from tax, the tax has to be
-   associated to the account involved in the Settlement:
+   In order to exclude a tax from VAT settlement:
 
    1. open a tax in Accounting > Configuration > Accounting > Taxes,
-   2. in the tab 'Advanced Options' select the correct account (for
-      instance the account debit VAT) for the field 'Account used for
-      VAT Settlement'.
+   2. in the tab 'Advanced Options' set 'Exclude from VAT settlements'.
 
    If you need to calculate interest, you can add default information in
    your company data (percentage and account), in the 'VAT Settlement'

l10n_it_account_vat_period_end_settlement/hooks.py

@@ -15,3 +15,13 @@ def pre_absorb_old_module(env):
             ],
             merge_modules=True,
         )
+
+
+def set_exclude_from_vat_settlements(env):
+    openupgrade.logged_query(
+        env.cr,
+        """
+        UPDATE account_tax SET exclude_from_vat_settlement = True
+        WHERE vat_statement_account_id IS NULL;
+        """,
+    )

l10n_it_account_vat_period_end_settlement/migrations/18.0.1.0.0/pre-migrate.py

@@ -5,6 +5,6 @@
 from odoo.addons.l10n_it_account_vat_period_end_settlement import hooks
 
 
-def migrate(cr, installed_version):
+def migrate(env, installed_version):
     # Used by OpenUpgrade when module is in `apriori`
-    hooks.migrate_old_module(cr)
+    hooks.pre_absorb_old_module(env)

l10n_it_account_vat_period_end_settlement/models/account.py

@@ -53,6 +53,7 @@ def _compute_residual(self):
             if not statement.move_id.exists():
                 statement.residual = 0.0
                 statement.reconciled = False
+                statement.state = "draft"
                 continue
 
             residual = 0.0
@@ -63,8 +64,10 @@ def _compute_residual(self):
             statement.residual = abs(residual)
             if float_is_zero(statement.residual, precision_digits=precision):
                 statement.reconciled = True
+                statement.state = "paid"
             else:
                 statement.reconciled = False
+                statement.state = "confirmed"
 
     @api.depends("move_id.line_ids.amount_residual")
     def _compute_lines(self):
@@ -264,9 +267,9 @@ def _get_default_interest_percent(self):
     )
 
     def _get_domain_account(self):
-        domain = [("vat_statement_account_id", "!=", False)]
+        domain = [("exclude_from_vat_settlements", "=", False)]
         tax_ids = self.env["account.tax"].search(domain)
-        account_ids = tax_ids.mapped("vat_statement_account_id")
+        account_ids = tax_ids.mapped("repartition_line_ids.account_id")
         return [("id", "in", account_ids.ids)]
 
     def unlink(self):
@@ -284,35 +287,13 @@ def set_fiscal_year(self):
                 date = min([x.date_start for x in statement.date_range_ids])
                 statement.update({"fiscal_year": date.year})
 
-    def _write(self, vals):
-        pre_not_reconciled = self.filtered(lambda statement: not statement.reconciled)
-        pre_reconciled = self - pre_not_reconciled
-        res = super()._write(vals)
-        reconciled = self.filtered(lambda statement: statement.reconciled)
-        not_reconciled = self - reconciled
-        (reconciled & pre_reconciled).filtered(
-            lambda statement: statement.state == "confirmed"
-        ).statement_paid()
-        (not_reconciled & pre_not_reconciled).filtered(
-            lambda statement: statement.state == "paid"
-        ).statement_confirmed()
-        return res
-
     def statement_draft(self):
         for statement in self:
             if statement.move_id:
                 statement.move_id.button_cancel()
                 statement.move_id.with_context(force_delete=True).unlink()
             statement.state = "draft"
 
-    def statement_paid(self):
-        for statement in self:
-            statement.state = "paid"
-
-    def statement_confirmed(self):
-        for statement in self:
-            statement.state = "confirmed"
-
     def _prepare_account_move_line(
         self, name, account_id, move_id, statement, statement_date, partner_id=False
     ):
@@ -335,7 +316,7 @@ def create_move(self):
         for statement in self:
             statement_date = fields.Date.to_string(statement.date)
             move_data = {
-                "name": self.env._("VAT Settlement") + " - " + statement_date,
+                "ref": self.env._("VAT Settlement") + " - " + statement_date,
                 "date": statement_date,
                 "journal_id": statement.journal_id.id,
             }
@@ -664,10 +645,31 @@ def _set_debit_lines(self, debit_tax, debit_line_ids, statement):
                     "to_date": period.date_end,
                     "registry_type": "customer",
                 }
-            )[3]  # position 3 is deductible part
+            )[5]  # position 5 is debit balance
+        debit_account_id = False
+        if total:
+            # For 0% taxes, account is not used
+            debit_accounts = debit_tax._get_debit_accounts()
+            if not debit_accounts:
+                raise UserError(
+                    self.env._(
+                        "The tax %s has no debit account defined. "
+                        "Please define it in the tax form."
+                    )
+                    % debit_tax.name
+                )
+            if len(debit_accounts) > 1:
+                raise UserError(
+                    self.env._(
+                        "The tax %s has more than one debit account defined. "
+                        "Please define only one in the tax form."
+                    )
+                    % debit_tax.name
+                )
+            debit_account_id = debit_accounts.id
         debit_line_ids.append(
             {
-                "account_id": debit_tax.vat_statement_account_id.id,
+                "account_id": debit_account_id,
                 "tax_id": debit_tax.id,
                 "amount": total,
             }
@@ -683,9 +685,29 @@ def _set_credit_lines(self, credit_tax, credit_line_ids, statement):
                     "registry_type": "supplier",
                 }
             )[3]  # position 3 is deductible part
+        credit_account_id = False
+        if total:
+            credit_accounts = credit_tax._get_credit_accounts()
+            if not credit_accounts:
+                raise UserError(
+                    self.env._(
+                        "The tax %s has no credit account defined. "
+                        "Please define it in the tax form."
+                    )
+                    % credit_tax.name
+                )
+            if len(credit_accounts) > 1:
+                raise UserError(
+                    self.env._(
+                        "The tax %s has more than one credit account defined. "
+                        "Please define only one in the tax form."
+                    )
+                    % credit_tax.name
+                )
+            credit_account_id = credit_accounts.id
         credit_line_ids.append(
             {
-                "account_id": credit_tax.vat_statement_account_id.id,
+                "account_id": credit_account_id,
                 "tax_id": credit_tax.id,
                 "amount": total,
             }
@@ -697,18 +719,24 @@ def _get_credit_debit_lines(self, statement):
         tax_model = self.env["account.tax"]
         taxes = tax_model.search(
             [
-                ("vat_statement_account_id", "!=", False),
+                ("exclude_from_vat_settlements", "=", False),
                 ("type_tax_use", "in", ["sale", "purchase"]),
             ]
         )
         for tax in taxes:
-            if (
-                tax.vat_statement_account_id.id in statement.account_ids.ids
-                or not statement.account_ids
-            ):
-                if tax.type_tax_use == "sale":
+            debit_accounts = tax._get_debit_accounts()
+            credit_accounts = tax._get_credit_accounts()
+            if debit_accounts:
+                if (
+                    all(debit_accounts.ids) in statement.account_ids.ids
+                    or not statement.account_ids
+                ):
                     self._set_debit_lines(tax, debit_line_ids, statement)
-                elif tax.type_tax_use == "purchase":
+            if credit_accounts:
+                if (
+                    all(credit_accounts.ids) in statement.account_ids.ids
+                    or not statement.account_ids
+                ):
                     self._set_credit_lines(tax, credit_line_ids, statement)
 
         return credit_line_ids, debit_line_ids
@@ -741,7 +769,7 @@ class StatementDebitAccountLine(models.Model):
     _name = "statement.debit.account.line"
     _description = "VAT Settlement debit account line"
 
-    account_id = fields.Many2one("account.account", "Account", required=True)
+    account_id = fields.Many2one("account.account", "Account", required=False)
     tax_id = fields.Many2one("account.tax", "Tax", required=True)
     statement_id = fields.Many2one("account.vat.period.end.statement", "VAT Settlement")
     amount = fields.Float(required=True, digits="Account")
@@ -751,7 +779,7 @@ class StatementCreditAccountLine(models.Model):
     _name = "statement.credit.account.line"
     _description = "VAT Settlement credit account line"
 
-    account_id = fields.Many2one("account.account", "Account", required=True)
+    account_id = fields.Many2one("account.account", "Account", required=False)
     tax_id = fields.Many2one("account.tax", "Tax", required=True)
     statement_id = fields.Many2one("account.vat.period.end.statement", "VAT Settlement")
     amount = fields.Float(required=True, digits="Account")
@@ -770,13 +798,6 @@ class StatementGenericAccountLine(models.Model):
 class AccountTax(models.Model):
     _inherit = "account.tax"
     exclude_from_vat_settlements = fields.Boolean(string="Exclude from VAT settlements")
-    vat_statement_account_id = fields.Many2one(
-        "account.account",
-        "Account used for VAT Settlement",
-        help="The tax balance will be "
-        "associated to this account after selecting the period in "
-        "VAT Settlement",
-    )
 
 
 class DateRange(models.Model):

l10n_it_account_vat_period_end_settlement/models/config.py

@@ -11,7 +11,8 @@ class ResCompany(models.Model):
         "Interest on End Vat Settlement", help="Apply interest on end vat settlement"
     )
     of_account_end_vat_statement_interest_percent = fields.Float(
-        "Interest on End Vat Settlement - %", help="Apply interest on end vat settlement"
+        "Interest on End Vat Settlement - %",
+        help="Apply interest on end vat settlement",
     )
     of_account_end_vat_statement_interest_account_id = fields.Many2one(
         "account.account",

l10n_it_account_vat_period_end_settlement/readme/CONFIGURE.md

@@ -13,14 +13,11 @@
 > - data iniziale: primo giorno del primo periodo che sarà generato
 >   (tipicamente il primo giorno dell'anno i.e. 01/01/2018)
 >
-> Per caricare l'importo corretto, un'imposta deve essere associata al
-> conto utilizzato nella liquidazione:
+> Per escludere un'imposta dalla liquidazione IVA:
 >
 > 1.  aprire l'imposta da Fatturazione \> Configurazione \> Contabilità
 >     \> Imposte,
-> 2.  nella scheda 'Opzioni avanzate' selezionare il conto corretto (ad
->     esempio IVA debito) per il campo 'Conto utilizzato per la
->     liquidazione IVA'.
+> 2.  nella scheda 'Opzioni avanzate' impostare 'Escludere da liquidazioni IVA'.
 >
 > Per calcolare gli interessi, è possibile aggiungere le informazioni da
 > utilizzare (conto e percentuale) nei dati aziendali, nella scheda
@@ -41,13 +38,10 @@
 > - date start: first day of the first period to be generated (usually
 >   the first day of the year e.g. 01/01/2018)
 >
-> In order to load the correct amount from tax, the tax has to be
-> associated to the account involved in the Settlement:
+> In order to exclude a tax from VAT settlement:
 >
 > 1.  open a tax in Accounting \> Configuration \> Accounting \> Taxes,
-> 2.  in the tab 'Advanced Options' select the correct account (for
->     instance the account debit VAT) for the field 'Account used for
->     VAT Settlement'.
+> 2.  in the tab 'Advanced Options' set 'Exclude from VAT settlements'.
 >
 > If you need to calculate interest, you can add default information in
 > your company data (percentage and account), in the 'VAT Settlement'

l10n_it_account_vat_period_end_settlement/report/vat_statement.py

@@ -44,7 +44,10 @@ def _get_taxes_amounts(self, period_id, tax_ids=None, registry_type="customer"):
 
         for tax_id in tax_ids:
             tax = tax_model.browse(tax_id)
-            tax_name, base, tax_val, deductible, undeductible = tax._compute_totals_tax(
+            (
+                tax_name, base, tax_val, deductible, undeductible,
+                debit_balance, credit_balance
+            ) = tax._compute_totals_tax(
                 {
                     "from_date": date_range.date_start,
                     "to_date": date_range.date_end,

l10n_it_account_vat_period_end_settlement/static/description/index.html

@@ -449,14 +449,12 @@ <h1><a class="toc-backref" href="#toc-entry-1">Configuration</a></h1>
 <li>data iniziale: primo giorno del primo periodo che sarà generato
 (tipicamente il primo giorno dell’anno i.e. 01/01/2018)</li>
 </ul>
-<p>Per caricare l’importo corretto, un’imposta deve essere associata al
-conto utilizzato nella liquidazione:</p>
+<p>Per escludere un’imposta dalla liquidazione IVA:</p>
 <ol class="arabic simple">
 <li>aprire l’imposta da Fatturazione &gt; Configurazione &gt; Contabilità &gt;
 Imposte,</li>
-<li>nella scheda ‘Opzioni avanzate’ selezionare il conto corretto (ad
-esempio IVA debito) per il campo ‘Conto utilizzato per la
-liquidazione IVA’.</li>
+<li>nella scheda ‘Opzioni avanzate’ impostare ‘Escludere da
+liquidazioni IVA’.</li>
 </ol>
 <p>Per calcolare gli interessi, è possibile aggiungere le informazioni
 da utilizzare (conto e percentuale) nei dati aziendali, nella scheda
@@ -477,13 +475,10 @@ <h1><a class="toc-backref" href="#toc-entry-1">Configuration</a></h1>
 <li>date start: first day of the first period to be generated (usually
 the first day of the year e.g. 01/01/2018)</li>
 </ul>
-<p>In order to load the correct amount from tax, the tax has to be
-associated to the account involved in the Settlement:</p>
+<p>In order to exclude a tax from VAT settlement:</p>
 <ol class="arabic simple">
 <li>open a tax in Accounting &gt; Configuration &gt; Accounting &gt; Taxes,</li>
-<li>in the tab ‘Advanced Options’ select the correct account (for
-instance the account debit VAT) for the field ‘Account used for
-VAT Settlement’.</li>
+<li>in the tab ‘Advanced Options’ set ‘Exclude from VAT settlements’.</li>
 </ol>
 <p>If you need to calculate interest, you can add default information in
 your company data (percentage and account), in the ‘VAT Settlement’

l10n_it_account_vat_period_end_settlement/tests/common.py

@@ -101,7 +101,6 @@ def setUpClass(
                 "name": "22%",
                 "amount": 22,
                 "amount_type": "percent",
-                "vat_statement_account_id": cls.received_vat_account,
                 "type_tax_use": "sale",
             }
         )
@@ -110,7 +109,6 @@ def setUpClass(
                 "name": "22% credit",
                 "amount": 22,
                 "amount_type": "percent",
-                "vat_statement_account_id": cls.paid_vat_account,
                 "type_tax_use": "purchase",
             }
         )

l10n_it_account_vat_period_end_settlement/tests/test_vat_statement.py

@@ -151,7 +151,7 @@ def test_different_previous_vat_statements(self):
         # selecting two different Accounts
         partner = self.env.ref("base.res_partner_4")
         tax = self.account_tax_22_credit
-        tax_statement_account = tax.vat_statement_account_id
+        tax_statement_account = tax._get_credit_accounts()[0]
         last_year_bill = self._create_vendor_bill(
             partner,
             self.last_year_recent_date,
@@ -169,11 +169,7 @@ def test_different_previous_vat_statements(self):
 
         # Create another Bill and Statement
         other_tax_statement_account = tax_statement_account.copy()
-        other_tax = tax.copy(
-            default={
-                "vat_statement_account_id": other_tax_statement_account.id,
-            },
-        )
+        other_tax = tax.copy()
         other_last_year_bill = self._create_vendor_bill(
             partner,
             self.last_year_recent_date,
@@ -269,7 +265,7 @@ def test_report_multiple_payment_info(self):
         """
         # Arrange
         tax = self.account_tax_22_credit
-        tax_statement_account = tax.vat_statement_account_id
+        tax_statement_account = tax._get_credit_accounts()[0]
         last_year_bill = self.init_invoice(
             "in_invoice",
             invoice_date=self.last_year_recent_date,