[FIX] base_vat: allow tax IDs starting with 'EU' for non EU countries

Summary
-------
Foreign companies that trade with non-enterprises in the EU may have a
VATIN starting with "EU" instead of a country code. However, the tax ID
validation does not account for that.

Steps to reproduce
------------------
* install base_vat and contacts
* create a Canadian company with a tax with the format EU00000000

=> you should be met with a validation error.

opw-3551347

closes odoo/odoo#146049

X-original-commit: 6e11c34c660cecea7e8a0b56f7f8f3baba70b0c9
Signed-off-by: Josse Colpaert <jco@odoo.com>
Signed-off-by: Séna Serge Nshimiyimana (sesn) <sesn@odoo.com>

addons/base_vat/models/res_partner.py

@@ -124,10 +124,6 @@ class ResPartner(models.Model):
         check_func = getattr(self, check_func_name, None) or getattr(stdnum.util.get_cc_module(country_code, 'vat'), 'is_valid', None)
         if not check_func:
             # No VAT validation available, default to check that the country code exists
-            if country_code.upper() == 'EU':
-                # Foreign companies that trade with non-enterprises in the EU
-                # may have a VATIN starting with "EU" instead of a country code.
-                return True
             country_code = _eu_country_vat_inverse.get(country_code, country_code)
             return bool(self.env['res.country'].search([('code', '=ilike', country_code)]))
         return check_func(vat_number)
@@ -227,6 +223,12 @@ class ResPartner(models.Model):
 
         # First check with country code as prefix of the TIN
         vat_country_code, vat_number_split = self._split_vat(vat_number)
+
+        if vat_country_code == 'eu' and default_country not in self.env.ref('base.europe').country_ids:
+            # Foreign companies that trade with non-enterprises in the EU
+            # may have a VATIN starting with "EU" instead of a country code.
+            return True
+
         vat_has_legit_country_code = self.env['res.country'].search([('code', '=', vat_country_code.upper())], limit=1)
         if not vat_has_legit_country_code:
             vat_has_legit_country_code = vat_country_code.lower() in _region_specific_vat_codes

addons/base_vat/tests/test_validate_ruc.py

@@ -87,6 +87,11 @@ class TestStructure(TransactionCase):
         test_partner = self.env['res.partner'].create({'name': "Turlututu", 'country_id': self.env.ref('base.fr').id})
         test_partner.write({'vat': "EU528003646", 'country_id': None})
 
+        test_partner.write({'vat': "EU528003646", 'country_id': self.env.ref('base.ca').id})
+
+        with self.assertRaises(ValidationError):
+            test_partner.write({'vat': 'EU528003646', 'country_id': self.env.ref('base.be').id})
+
 
 @tagged('-standard', 'external')
 class TestStructureVIES(TestStructure):