# -*- coding: utf-8 -*- # Part of Odoo. See LICENSE file for full copyright and licensing details. from collections import namedtuple from lxml import etree from odoo import Command, fields from odoo.tests import tagged from odoo.addons.l10n_it_edi.tests.common import TestItEdi @tagged('post_install_l10n', 'post_install', '-at_install') class TestItEdiReverseCharge(TestItEdi): @classmethod def setUpClass(cls): super().setUpClass() # Company ----------- cls.company.partner_id.l10n_it_pa_index = "0803HR0" # Partner ----------- cls.french_partner = cls.env['res.partner'].create({ 'name': 'Alessi', 'vat': 'FR15437982937', 'country_id': cls.env.ref('base.fr').id, 'street': 'Avenue Test rue', 'zip': '84000', 'city': 'Avignon', }) cls.san_marino_partner = cls.env['res.partner'].create({ 'name': 'Prospectra', 'vat': 'SM6784', 'country_id': cls.env.ref('base.sm').id, 'street': 'Via Ventotto Luglio 212 Centro Uffici', 'zip': '47893', 'city': 'San Marino', 'company_id': cls.company.id, }) # Taxes ----------- tax_data = { 'name': 'Tax 4% (Goods) Reverse Charge', 'amount': 4.0, 'amount_type': 'percent', 'type_tax_use': 'purchase', 'invoice_repartition_line_ids': cls.repartition_lines( cls.RepartitionLine(100, 'base', ('03', 'vj9')), cls.RepartitionLine(100, 'tax', ('5v',)), cls.RepartitionLine(-100, 'tax', ('4v',))), 'refund_repartition_line_ids': cls.repartition_lines( cls.RepartitionLine(100, 'base', ('03', 'vj9')), cls.RepartitionLine(100, 'tax', False), cls.RepartitionLine(-100, 'tax', False)), } # Purchase tax 4% with Reverse Charge cls.purchase_tax_4p = cls.env['account.tax'].with_company(cls.company).create(tax_data) # Purchase tax 4% with External Reverse Charge, targeting the tax grid for import of goods # already in Italy in a VAT deposit cls.purchase_tax_4p_already_in_italy = cls.env['account.tax'].with_company(cls.company).create({ **tax_data, 'name': 'Tax 4% purchase Reverse Charge, in Italy', 'invoice_repartition_line_ids': cls.repartition_lines( cls.RepartitionLine(100, 'base', ('03', 'vj3')), cls.RepartitionLine(100, 'tax', ('5v',)), cls.RepartitionLine(-100, 'tax', ('4v',))), 'refund_repartition_line_ids': cls.repartition_lines( cls.RepartitionLine(100, 'base', ('03', 'vj3')), cls.RepartitionLine(100, 'tax', False), cls.RepartitionLine(-100, 'tax', False)), }) # Purchase tax 22% with Reverse Charge, targeting the tax grid for Construction Subcontractors # already in Italy in a VAT deposit cls.purchase_tax_vj12 = cls.env['account.tax'].with_company(cls.company).create({ **tax_data, 'name': '22% purchase RC Construction Subcontractors', 'amount': 22.0, 'invoice_repartition_line_ids': cls.repartition_lines( cls.RepartitionLine(100, 'base', ('03', 'vj12')), cls.RepartitionLine(100, 'tax', ('5v',)), cls.RepartitionLine(-100, 'tax', ('4v',))), 'refund_repartition_line_ids': cls.repartition_lines( cls.RepartitionLine(100, 'base', ('03', 'vj12')), cls.RepartitionLine(100, 'tax', False), cls.RepartitionLine(-100, 'tax', False)), }) # Purchase tax 22% with Reverse Charge cls.purchase_tax_22p = cls.env['account.tax'].with_company(cls.company).create({ **tax_data, 'name': 'Tax 22% purchase Reverse Charge', 'amount': 22.0, }) # Export tax 0% cls.sale_tax_0v = cls.env['account.tax'].with_company(cls.company).create({ **tax_data, 'type_tax_use': 'sale', 'amount': 0.0, 'amount_type': 'percent', 'l10n_it_exempt_reason': 'N1', 'invoice_legal_notes': 'test', }) # Export tax 0% Internal Reverse Charge cls.sale_tax_n63 = cls.env['account.tax'].with_company(cls.company).create({ **tax_data, 'name': 'Construction subcontractors', 'type_tax_use': 'sale', 'amount': 0.0, 'amount_type': 'percent', 'l10n_it_exempt_reason': 'N6.3', 'invoice_legal_notes': 'test', }) def test_invoice_external_reverse_charge(self): invoice = self.env['account.move'].with_company(self.company).create({ 'move_type': 'out_invoice', 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'partner_id': self.french_partner.id, 'partner_bank_id': self.test_bank.id, 'invoice_line_ids': [ Command.create({ 'name': "Product A", 'product_id': self.product_a.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.sale_tax_0v.ids)], }), Command.create({ 'name': "Product B", 'product_id': self.product_b.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.sale_tax_0v.ids)], }), ], }) invoice.action_post() self._assert_export_invoice(invoice, 'invoice_external_reverse_charge.xml') def test_invoice_internal_reverse_charge(self): invoice = self.env['account.move'].with_company(self.company).create({ 'move_type': 'out_invoice', 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'partner_id': self.italian_partner_a.id, 'partner_bank_id': self.test_bank.id, 'invoice_line_ids': [ Command.create({ 'name': f"Construction subcontracting service {month}", 'product_id': self.product_a.id, 'price_unit': price, 'tax_ids': [Command.set(self.sale_tax_n63.ids)], }) for month, price in [("January", 350.0), ("February", 300.0), ("March", 50.0), ("April", 50.0)] ], }) invoice.action_post() self._assert_export_invoice(invoice, 'invoice_internal_reverse_charge.xml') def test_bill_reverse_charge_and_refund(self): bills = self.env['account.move'].with_company(self.company).create([{ 'move_type': 'in_invoice', 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'date': '2022-04-01', 'partner_id': self.french_partner.id, 'partner_bank_id': self.test_bank.id, 'invoice_line_ids': [ Command.create({ 'name': name, 'product_id': product.id, 'price_unit': 800.40, 'tax_ids': [Command.set(tax.ids)], }), ], } for name, product, tax in [ ("Product B, taxed 4%", self.product_b, self.purchase_tax_4p), ("Product A", self.product_a, self.purchase_tax_22p), ]]) bills.action_post() self._assert_export_invoice(bills[0], 'bill_reverse_charge.xml') credit_note = self.env['account.move'].with_company(self.company).create({ 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'date': '2022-04-01', 'move_type': 'in_refund', 'partner_id': self.french_partner.id, 'invoice_line_ids': [ Command.create({ 'name': "Product A", 'product_id': self.product_a.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.purchase_tax_22p.ids)], }), Command.create({ 'name': "Product B, taxed 4%", 'product_id': self.product_b.id, 'price_unit': 400.40, 'tax_ids': [Command.set(self.purchase_tax_4p.ids)], }), ], }) credit_note.action_post() (bills.line_ids + credit_note.line_ids).filtered(lambda line: line.account_type == 'liability_payable').reconcile() self._assert_export_invoice(credit_note, 'credit_note_reverse_charge.xml') def test_reverse_charge_bill_2(self): bill = self.env['account.move'].with_company(self.company).create({ 'move_type': 'in_invoice', 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'date': '2022-04-01', 'partner_id': self.french_partner.id, 'partner_bank_id': self.test_bank.id, 'invoice_line_ids': [ Command.create({ 'name': "Product A", 'product_id': self.product_a.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.purchase_tax_22p.ids)], }), Command.create({ 'name': "Product B, taxed 4% Already in Italy", 'product_id': self.product_b.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.purchase_tax_4p_already_in_italy.ids)], }), ], }) bill.action_post() self._assert_export_invoice(bill, 'bill_reverse_charge_2.xml') def test_bill_reverse_charge_san_marino(self): bill = self.env['account.move'].with_company(self.company).create({ 'move_type': 'in_invoice', 'invoice_date': '2022-03-24', 'date': '2022-04-01', 'invoice_date_due': '2022-03-24', 'partner_id': self.san_marino_partner.id, 'partner_bank_id': self.test_bank.id, 'invoice_line_ids': [ Command.create({ 'name': "Product A", 'product_id': self.product_a.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.purchase_tax_22p.ids)], }), Command.create({ 'name': "Product B, taxed 4%", 'product_id': self.product_b.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.purchase_tax_4p.ids)], }), ], }) bill.action_post() self._assert_export_invoice(bill, 'bill_reverse_charge_san_marino.xml') def test_receive_bill_reverse_charge_internal(self): """ Imported Internal Reverse Charge bill about Construction Subcontractors has the Sale 0% RC Tax Exemption N6.3 tax turned into Purchase 22% RC tax, targeting tag +VJ12 """ invoice = self._assert_import_invoice('IT01234567891_FPR01.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_tax': 0.0, 'invoice_line_ids': [{ 'name': 'Construction subcontracting service January', 'price_unit': 350.0, }, { 'name': 'Construction subcontracting service February', 'price_unit': 300.0, }, { 'name': 'Construction subcontracting service March', 'price_unit': 50.0, }, { 'name': 'Construction subcontracting service April', 'price_unit': 50.0, }] }]) for line in invoice.invoice_line_ids: self.assertEqual(len(line.tax_ids), 1) rc_tax = line.tax_ids[0] self.assertEqual(rc_tax.amount, 22.0) self.assertTrue('vj12' in rc_tax.invoice_repartition_line_ids[0].tag_ids.mapped("name")) def test_credit_note_export_document_type(self): """Test that manually setting document type will be kept into account when exporting xml""" # Partner ----------- self.eu_partner = self.env['res.partner'].create({ 'name': 'Alessi', 'vat': 'FR15437982937', 'country_id': self.env.ref('base.fr').id, 'street': 'Street test', 'zip': '12345', 'city': 'Test', }) dt_18 = self.env.ref('l10n_it_edi.l10n_it_document_type_18') bill = self.env['account.move'].with_company(self.company).create({ 'move_type': 'in_invoice', 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'date': '2022-04-01', 'partner_id': self.eu_partner.id, 'l10n_it_document_type': dt_18.id, 'invoice_line_ids': [ Command.create({ 'name': "Product A", 'product_id': self.product_a.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.purchase_tax_22p.ids)], }), ], }) bill.action_post() reversal_wizard = self.env['account.move.reversal'].with_context(active_model='account.move', active_ids=bill.ids).create({ 'reason': 'test', 'journal_id': bill.journal_id.id, 'date': '2022-04-01', }) reversal = reversal_wizard.refund_moves() credit_note = self.env['account.move'].browse(reversal['res_id']) credit_note.write({'l10n_it_document_type': dt_18.id}) credit_note.action_post() self._assert_export_invoice(credit_note, 'credit_note_export_document_type.xml') def test_self_invoice_ref_in_linked_invoices(self): """Test that the vendor invoice reference for a self-invoice (reverse charge, e.g. TD17-TD19) is exported under DatiFattureCollegate, not DatiOrdineAcquisto. """ bill = self.env['account.move'].with_company(self.company).create({ 'move_type': 'in_invoice', 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'date': '2022-04-01', 'partner_id': self.french_partner.id, 'ref': 'FT00001', 'invoice_line_ids': [ Command.create({ 'name': "Product A", 'product_id': self.product_a.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.purchase_tax_22p.ids)], }), ], }) bill.action_post() self.assertTrue(bill.l10n_it_edi_is_self_invoice) xml = bill._l10n_it_edi_render_xml() invoice_tree = etree.fromstring(xml) linked_ref = invoice_tree.xpath("//*[local-name()='DatiFattureCollegate']/*[local-name()='IdDocumento']/text()") self.assertIn('FT00001', linked_ref) def test_credit_note_linked_invoice_uses_vendor_ref(self): """Test that a credit note created from a vendor bill reports the supplier's own invoice reference in DatiFattureCollegate/IdDocumento. """ bill = self.env['account.move'].with_company(self.company).create({ 'move_type': 'in_invoice', 'invoice_date': '2022-03-24', 'invoice_date_due': '2022-03-24', 'date': '2022-04-01', 'partner_id': self.italian_partner_a.id, 'ref': 'FT00001', 'invoice_line_ids': [ Command.create({ 'name': "Product A", 'product_id': self.product_a.id, 'price_unit': 800.40, 'tax_ids': [Command.set(self.default_tax.ids)], }), ], }) bill.action_post() reversal_wizard = self.env['account.move.reversal'].with_context(active_model='account.move', active_ids=bill.ids).create({ 'reason': 'test', 'journal_id': bill.journal_id.id, 'date': '2022-04-01', }) reversal = reversal_wizard.refund_moves() credit_note = self.env['account.move'].browse(reversal['res_id']) credit_note.action_post() xml = credit_note._l10n_it_edi_render_xml() invoice_tree = etree.fromstring(xml) linked_ids = invoice_tree.xpath("//*[local-name()='DatiFattureCollegate']/*[local-name()='IdDocumento']/text()") self.assertIn(bill.ref, linked_ids)