import datetime from contextlib import suppress from odoo import fields, Command from odoo.tests import tagged, Form from odoo.exceptions import ValidationError from odoo.addons.l10n_it_edi.tests.common import TestItEdi @tagged('post_install_l10n', 'post_install', '-at_install') class TestWithholdingAndPensionFundTaxes(TestItEdi): @classmethod def setUpClass(cls): super().setUpClass() def find_tax_by_ref(ref_name): return cls.env['account.chart.template'].with_company(cls.company).ref(ref_name) cls.withholding_sale_tax = find_tax_by_ref('20vwc') cls.withholding_purchase_tax = find_tax_by_ref('20awc') cls.withholding_sale_tax_23_base50 = find_tax_by_ref('23vwo') cls.withholding_sale_tax_23_base20 = find_tax_by_ref('23vwn') cls.pension_fund_sale_tax = find_tax_by_ref('4vcp') cls.enasarco_sale_tax = find_tax_by_ref('enasarcov') cls.withholding_purchase_tax_23_base50 = find_tax_by_ref('23awo') cls.withholding_purchase_tax_23_base20 = find_tax_by_ref('23awn') cls.enasarco_purchase_tax = find_tax_by_ref('enasarcoa') cls.inps_tax = find_tax_by_ref('4vinps') cls.inps_purchase_tax = find_tax_by_ref('4ainps') cls.zero_tax = cls.env['account.tax'].with_company(cls.company).create({ 'name': 'ZeroTax', 'sequence': 31, 'type_tax_use': 'sale', 'amount': 0.0, 'amount_type': 'percent', 'l10n_it_exempt_reason': 'N2.2', 'invoice_legal_notes': 'Fatture emesse o ricevute da contribuenti forfettari o minimi', }) cls.withholding_sale_line = { 'name': 'withholding_line', 'quantity': 1, 'tax_ids': [(6, 0, [ cls.withholding_sale_tax.id, cls.company.account_sale_tax_id.id, ])] } cls.pension_fund_sale_line = { 'name': 'pension_fund_line', 'quantity': 1, 'tax_ids': [(6, 0, [ cls.withholding_sale_tax.id, cls.pension_fund_sale_tax.id, cls.company.account_sale_tax_id.id, ])] } cls.enasarco_sale_line = { 'name': 'enasarco_line', 'quantity': 1, 'tax_ids': [(6, 0, [ cls.enasarco_sale_tax.id, cls.withholding_sale_tax_23_base50.id, cls.company.account_sale_tax_id.id, ])] } cls.withholding_23_base50_sale_line = { 'name': 'withholding_23_base50_line', 'quantity': 1, 'tax_ids': [Command.set([ cls.withholding_sale_tax_23_base50.id, cls.company.account_sale_tax_id.id, ])] } cls.withholding_23_base20_sale_line = { 'name': 'withholding_23_base20_line', 'quantity': 1, 'tax_ids': [Command.set([ cls.withholding_sale_tax_23_base20.id, cls.company.account_sale_tax_id.id, ])] } cls.inps_sale_line = { 'name': 'inps_line', 'quantity': 1, 'tax_ids': [(6, 0, [cls.inps_tax.id, cls.zero_tax.id])] } cls.invoice_lines = [ ('Ordinary accounting service for the year', 350.0), ('Balance deposit for the past year', 300.0), ('Ordinary accounting service for the trimester', 50.0), ('Electronic invoices management', 50.0), ] cls.withholding_tax_invoice = cls.env['account.move'].with_company(cls.company).create({ 'move_type': 'out_invoice', 'company_id': cls.company.id, 'partner_id': cls.italian_partner_a.id, 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [ (0, 0, { **cls.withholding_sale_line, 'name': name, 'price_unit': price, }) for (name, price) in cls.invoice_lines ], }) cls.pension_fund_tax_invoice = cls.env['account.move'].with_company(cls.company).create({ 'move_type': 'out_invoice', 'company_id': cls.company.id, 'partner_id': cls.italian_partner_a.id, 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [ (0, 0, { **cls.pension_fund_sale_line, 'name': name, 'price_unit': price, }) for (name, price) in cls.invoice_lines ] }) cls.enasarco_tax_invoice = cls.env['account.move'].with_company(cls.company).create({ 'move_type': 'out_invoice', 'company_id': cls.company.id, 'partner_id': cls.italian_partner_a.id, 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [ (0, 0, { **cls.enasarco_sale_line, 'name': name, 'price_unit': price, }) for (name, price) in cls.invoice_lines ] }) cls.inps_tax_invoice = cls.env['account.move'].with_company(cls.company).create({ 'move_type': 'out_invoice', 'company_id': cls.company.id, 'partner_id': cls.italian_partner_a.id, 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [ (0, 0, { **cls.inps_sale_line, 'name': name, 'price_unit': price, }) for (name, price) in cls.invoice_lines ] }) cls.inps_purchase_tax_TC02 = cls.inps_purchase_tax.copy({ 'name': '4% INPS (TC02)', 'l10n_it_pension_fund_type': 'TC02', }) cls.withholding_sale_tax_23_base50_invoice = cls.env['account.move'].with_company(cls.company).create({ 'move_type': 'out_invoice', 'company_id': cls.company.id, 'partner_id': cls.italian_partner_a.id, 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [ Command.create({ **cls.withholding_23_base50_sale_line, 'name': name, 'price_unit': price, }) for (name, price) in cls.invoice_lines ] }) cls.withholding_sale_tax_23_base20_invoice = cls.env['account.move'].with_company(cls.company).create({ 'move_type': 'out_invoice', 'company_id': cls.company.id, 'partner_id': cls.italian_partner_a.id, 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [ Command.create({ **cls.withholding_23_base20_sale_line, 'name': name, 'price_unit': price, }) for (name, price) in cls.invoice_lines ] }) cls.withholding_tax_invoice._post() cls.pension_fund_tax_invoice._post() cls.enasarco_tax_invoice._post() cls.inps_tax_invoice._post() cls.withholding_sale_tax_23_base50_invoice._post() cls.withholding_sale_tax_23_base20_invoice._post() def test_withholding_tax_change(self): tax_form = Form(self.env['account.tax']) name = "Test Withholding" tax_form.name = name tax_form.amount = -2.00 tax_form.l10n_it_withholding_type = 'RT01' tax_form.l10n_it_withholding_reason = False with self.assertRaises(ValidationError): tax_form.save() tax_form.l10n_it_withholding_reason = "A" tax = tax_form.save() self.assertRecordValues(tax, [{ 'name': name, 'amount': -2.00, 'l10n_it_withholding_type': 'RT01', 'l10n_it_withholding_reason': 'A', }]) tax_form.l10n_it_withholding_type = False tax = tax_form.save() self.assertRecordValues(tax, [{ 'name': name, 'amount': -2.00, 'l10n_it_withholding_type': False, 'l10n_it_withholding_reason': False, }]) def test_withholding_tax_constraints(self): with self.assertRaises(ValidationError): self.withholding_sale_tax.amount = 10 with self.assertRaises(ValidationError): self.withholding_sale_tax.l10n_it_withholding_type = False with self.assertRaises(ValidationError): self.withholding_sale_tax.l10n_it_withholding_reason = False with self.assertRaises(ValidationError): self.company.account_sale_tax_id.l10n_it_withholding_type = "RT02" #################################################### # WITHHOLDING TAX #################################################### def test_withholding_taxes_export(self): """ Invoice ------------------------------------------------------------- Ordinary accounting service for the year 350.00 Balance deposit for the past year 300.00 Ordinary accounting service for the trimester 50.00 Electronic invoices management 50.00 ------------------------------------------------------------- Total untaxed: 750.00 Withholding: 20% of Untaxed Amount -150.00 VAT: 22% of Untaxed Amount 165.00 Document total: Untaxed Amount + VAT 915.00 Payment amount: Document total - Withholding 765.00 """ self._assert_export_invoice(self.withholding_tax_invoice, 'withholding_tax_invoice.xml') def test_withholding_taxes_import(self): invoice = self._assert_import_invoice('IT00470550013_withh.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 765.00, 'amount_tax': 15.0, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }]) for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]): withholding_taxes = line.tax_ids.filtered(lambda x: x.l10n_it_withholding_type) pension_fund_taxes = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type) vat_taxes = line.tax_ids - withholding_taxes - pension_fund_taxes self.assertEqual([1, 1, 0], [len(x) for x in (vat_taxes, withholding_taxes, pension_fund_taxes)]) #################################################### # PENSION FUND TAX #################################################### def test_pension_fund_taxes_export(self): """ Invoice ------------------------------------------------------------- Ordinary accounting service for the year 350.00 Balance deposit for the past year 300.00 Ordinary accounting service for the trimester 50.00 Electronic invoices management 50.00 ------------------------------------------------------------- Total untaxed: 750.00 Pension fund: 4% of Untaxed Amount 30.00 Withholding: 20% of Untaxed Amount -150.00 VAT: 22% of Untaxed Amount + Pension fund 171.60 Document total: Taxed Amount 951.60 Payment amount: Document total - Withholding 801.60 """ self._assert_export_invoice(self.pension_fund_tax_invoice, 'pension_fund_tax_invoice.xml') def test_pension_fund_taxes_import_assosoftware_tag(self): invoice = self._assert_import_invoice('IT00470550013_pfund.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 795.6, 'amount_tax': 45.6, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }]) # Line 1 is taken into account because the TC is missing, so we deduce it should be included. for line in invoice.line_ids.filtered(lambda x: x.display_type == 'product'): self.assertEqual(line.tax_ids, ( self.inps_purchase_tax | self.withholding_purchase_tax | self.company.account_purchase_tax_id )) def test_two_pension_fund_taxes_import_same_vat(self): """ Test that different Pension Fund taxes (TipoCassa) applied to the same VAT tax are correctly applied to their respective invoice lines based on the AssoSoftware 'RiferimentoTesto' tags. Total VAT Detail RiferimentoTesto Pension Fund 350.00 22% AswCassPre -> TC02 + TC22 4% on VAT 22% 300.00 22% AswCassPre TC02 (4%) -> TC02 4% on VAT 22% 50.00 22% AswCassPre TC22 (4%) -> TC22 4% on VAT 22% 50.00 22% AswCassPre TC22 (4%) -> TC22 4% on VAT 22% """ applied_xml = """ TC02 4.00 22.00 TC02 (4%) """ invoice = self._assert_import_invoice('IT00470550013_pfund.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 810.45, 'amount_tax': 60.45, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }], applied_xml) self.assertEqual( [line.tax_ids for line in invoice.invoice_line_ids], [ self.company.account_purchase_tax_id | self.withholding_purchase_tax | self.inps_purchase_tax | self.inps_purchase_tax_TC02, self.company.account_purchase_tax_id | self.withholding_purchase_tax | self.inps_purchase_tax_TC02, self.company.account_purchase_tax_id | self.withholding_purchase_tax | self.inps_purchase_tax, self.company.account_purchase_tax_id | self.withholding_purchase_tax | self.inps_purchase_tax, ] ) def test_two_pension_fund_taxes_with_different_vat_with_asw_tag(self): """ Test that different Pension Fund taxes (TipoCassa) applied to different VAT taxes are correctly applied to their respective invoice lines based on the AssoSoftware 'RiferimentoTesto' tags. Total VAT Detail RiferimentoTesto Pension Fund 350.00 22% AswCassPre -> TC22 4% on VAT 22% 300.00 0% N2.1 AswCassPre TC02 (4%) -> TC02 4% on VAT 0% N2.1 50.00 22% AswCassPre TC22 (4%) -> TC22 4% on VAT 22% 50.00 22% AswCassPre TC22 (4%) -> TC22 4% on VAT 22% """ applied_xml = """ TC02 4.00 0.00 N2.1 0.00 N2.1 TC02 (4%) """ invoice = self._assert_import_invoice('IT00470550013_pfund.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 726.96, 'amount_tax': -23.04, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }], applied_xml) self.assertEqual( [line.tax_ids for line in invoice.invoice_line_ids], [ self.company.account_purchase_tax_id | self.withholding_purchase_tax | self.inps_purchase_tax, self.vat_0_N2_1_purchase | self.withholding_purchase_tax | self.inps_purchase_tax_TC02, # noqa: E221 self.company.account_purchase_tax_id | self.withholding_purchase_tax | self.inps_purchase_tax, self.company.account_purchase_tax_id | self.withholding_purchase_tax | self.inps_purchase_tax, ] ) def test_pension_fund_taxes_import(self): invoice = self._assert_import_invoice('IT00470550013_pfun2.xml', [{ 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [{ 'name': name, 'price_unit': price, } for name, price in self.invoice_lines] }]) for line in invoice.line_ids.filtered(lambda x: x.display_type == 'product'): self.assertEqual(line.tax_ids, ( self.inps_purchase_tax | self.withholding_purchase_tax | self.company.account_purchase_tax_id )) def test_pension_fund_taxes_import_zero_vat_rate(self): """ Test that pension fund taxes with a 0.00% VAT rate are correctly imported.""" invoice = self._assert_import_invoice('IT00470550013_pfun3.xml', [{ 'invoice_date': datetime.date(2022, 3, 24), 'invoice_date_due': datetime.date(2022, 3, 24), 'invoice_line_ids': [{ 'name': name, 'price_unit': price, } for name, price in self.invoice_lines] }]) for line in invoice.line_ids.filtered(lambda line: line.display_type == 'product'): self.assertTrue(line.tax_ids, f'No taxes imported on line: {line.name}') self.assertIn( self.inps_purchase_tax, line.tax_ids, f'Pension fund tax was not imported on line: {line.name}' ) #################################################### # ENASARCO TAX #################################################### def test_enasarco_tax_export(self): """ Invoice ----------------------------------------------------------------- Ordinary accounting service for the year 350.00 Balance deposit for the past year 300.00 Ordinary accounting service for the trimester 50.00 Electronic invoices management 50.00 ----------------------------------------------------------------- Total untaxed: 750.00 VAT: 22% of Untaxed Amount 165.00 ENASARCO: 8.5% of Untaxed Amount -63.75 Withholding Tax: 23% on 50% of Untaxed Amount -86.25 Document total: Taxed Amount 915.00 Payment amount: Document total - Withholding - Enasarco 765.00 """ self._assert_export_invoice(self.enasarco_tax_invoice, 'enasarco_tax_invoice.xml') def test_enasarco_tax_import(self): invoice = self._assert_import_invoice('IT00470550013_enasa.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 765.0, 'amount_tax': 15.0, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }]) for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]): enasarco_imported_tax = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type == 'TC07') self.assertEqual(self.enasarco_purchase_tax, enasarco_imported_tax) self.assertEqual(-8.5, enasarco_imported_tax.amount) self.assertEqual(self.withholding_purchase_tax_23_base50 | enasarco_imported_tax, line.tax_ids.filtered(lambda x: x.l10n_it_withholding_reason == 'ZO')) def test_enasarco_wrong_reason_tax_import(self): with suppress(ValidationError): self.enasarco_purchase_tax.l10n_it_withholding_reason = 'Q' invoice = self._assert_import_invoice('IT00470550013_enasa.xml', [{}]) for line in invoice.line_ids.filtered(lambda x: x.balance > 0 and not x.tax_line_id): enasarco_imported_tax = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type == 'TC07') self.assertEqual(enasarco_imported_tax.l10n_it_withholding_reason, 'Q') def test_enasarco_tax_import_global(self): """Test that if we have a unique ENASARCO line with a price of 0.0, the pension fund contribution will be applied on the total amount of the invoice instead of the line amount because it's considered as global. """ applied_xml = """ 5 Contributo ENASARCO 0.00 0.00 22.00 CASSA-PREV TC07 - ENASARCO 63.75 """ invoice = self._assert_import_invoice('IT00470550013_enasa.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 765.0, 'amount_tax': 15.0, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }], applied_xml) for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]): enasarco_imported_tax = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type == 'TC07') self.assertEqual(self.enasarco_purchase_tax, enasarco_imported_tax) self.assertEqual(-8.5, enasarco_imported_tax.amount) self.assertEqual(self.withholding_purchase_tax_23_base50 | enasarco_imported_tax, line.tax_ids.filtered(lambda x: x.l10n_it_withholding_reason == 'ZO')) def test_inps_tax_export(self): """ Invoice ----------------------------------------------------------------- Ordinary accounting service for the year 350.00 Balance deposit for the past year 300.00 Ordinary accounting service for the trimester 50.00 Electronic invoices management 50.00 ----------------------------------------------------------------- Total untaxed: 750.00 VAT: 0% of Untaxed Amount 0.00 INPS: 4% of Untaxed Amount 30.00 Document total: Taxed Amount 780.00 Payment amount: Document total 780.00 """ self._assert_export_invoice(self.inps_tax_invoice, 'inps_tax_invoice.xml') def test_multiple_pension_funds_per_line(self): """Test that multiple pension fund taxes can be applied to a single invoice line.""" invoice = self._create_invoice( partner_id=self.italian_partner_a, company_id=self.company, invoice_date='2023-10-01', invoice_line_ids=[ self._prepare_invoice_line(price_unit=1000.0, tax_ids=[ self.company.account_sale_tax_id.id, self.pension_fund_sale_tax.id, self.enasarco_sale_tax.id, ]) ] ) errors = invoice._l10n_it_edi_export_taxes_check() self.assertEqual(len(errors), 0) #################################################### # RA 23% WITHHOLDING TAX #################################################### def test_withholding_tax_23_base50_export(self): """ Invoice ------------------------------------------------------------- Ordinary accounting service for the year 350.00 Balance deposit for the past year 300.00 Ordinary accounting service for the trimester 50.00 Electronic invoices management 50.00 ------------------------------------------------------------- Total untaxed: 750.00 Withholding Tax: 23% on 50% of Untaxed Amount -86.25 VAT: 22% of Untaxed Amount 165.00 Document total: Untaxed Amount + VAT 915.00 Payment amount: Document total - Withholding 828.75 """ self._assert_export_invoice(self.withholding_sale_tax_23_base50_invoice, 'withholding_23_ret50.xml') def test_withholding_tax_23_base50_import(self): invoice = self._assert_import_invoice('IT00470550013_ret50.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 828.75, 'amount_tax': 78.75, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }]) for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]): withholding_tax = line.tax_ids.filtered(lambda x: x.l10n_it_withholding_type) self.assertEqual(self.withholding_purchase_tax_23_base50, withholding_tax) self.assertEqual(-11.5, withholding_tax.amount) def test_withholding_tax_23_base20_export(self): """ Invoice ------------------------------------------------------------- Ordinary accounting service for the year 350.00 Balance deposit for the past year 300.00 Ordinary accounting service for the trimester 50.00 Electronic invoices management 50.00 ------------------------------------------------------------- Total untaxed: 750.00 Withholding Tax: 23% on 20% of Untaxed Amount -34.50 VAT: 22% of Untaxed Amount 165.00 Document total: Untaxed Amount + VAT 915.00 Payment amount: Document total - Withholding 880.50 """ self._assert_export_invoice(self.withholding_sale_tax_23_base20_invoice, 'withholding_23_ret20.xml') def test_withholding_tax_23_base20_import(self): invoice = self._assert_import_invoice('IT00470550013_ret20.xml', [{ 'invoice_date': fields.Date.from_string('2022-03-24'), 'amount_untaxed': 750.0, 'amount_total': 880.50, 'amount_tax': 130.50, 'invoice_line_ids': [{ 'name': name, 'price_unit': price_unit, } for name, price_unit in self.invoice_lines] }]) for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]): withholding_tax = line.tax_ids.filtered(lambda x: x.l10n_it_withholding_type) self.assertEqual(self.withholding_purchase_tax_23_base20, withholding_tax) self.assertEqual(-4.6, withholding_tax.amount)