diff --git a/addons/account/models/chart_template.py b/addons/account/models/chart_template.py
index 6e465d18996..b0ee154c3e2 100644
--- a/addons/account/models/chart_template.py
+++ b/addons/account/models/chart_template.py
@@ -213,8 +213,8 @@ class AccountChartTemplate(models.Model):
     @api.model
     def _create_cash_discount_loss_account(self, company, code_digits):
         return self.env['account.account'].create({
-            'name': _("Cash Discount Write-Off Loss Account"),
-            'code': 999997,
+            'name': _("Cash Discount Loss"),
+            'code': 999998,
             'account_type': 'expense',
             'company_id': company.id,
         })
@@ -222,8 +222,8 @@ class AccountChartTemplate(models.Model):
     @api.model
     def _create_cash_discount_gain_account(self, company, code_digits):
         return self.env['account.account'].create({
-            'name': _("Cash Discount Write-Off Gain Account"),
-            'code': 999998,
+            'name': _("Cash Discount Gain"),
+            'code': 999997,
             'account_type': 'income_other',
             'company_id': company.id,
         })
@@ -649,6 +649,8 @@ class AccountChartTemplate(models.Model):
         accounts = {
             'default_cash_difference_income_account_id': self.default_cash_difference_income_account_id,
             'default_cash_difference_expense_account_id': self.default_cash_difference_expense_account_id,
+            'account_journal_early_pay_discount_loss_account_id': self.account_journal_early_pay_discount_loss_account_id,
+            'account_journal_early_pay_discount_gain_account_id': self.account_journal_early_pay_discount_gain_account_id,
             'account_journal_suspense_account_id': self.account_journal_suspense_account_id,
             'account_journal_payment_debit_account_id': self.account_journal_payment_debit_account_id,
             'account_journal_payment_credit_account_id': self.account_journal_payment_credit_account_id,
diff --git a/addons/account/models/company.py b/addons/account/models/company.py
index 13eaaaf53cb..28b83175819 100644
--- a/addons/account/models/company.py
+++ b/addons/account/models/company.py
@@ -71,7 +71,7 @@ class ResCompany(models.Model):
         ('included', 'On early payment'),
         ('excluded', 'Never'),
         ('mixed', 'Always (upon invoice)')
-    ], string='Cash Discount Tax Reduction', default='included', readonly=False)
+    ], string='Cash Discount Tax Reduction', readonly=False, store=True, compute='_compute_early_pay_discount_computation')
     transfer_account_code_prefix = fields.Char(string='Prefix of the transfer accounts')
     account_sale_tax_id = fields.Many2one('account.tax', string="Default Sale Tax")
     account_purchase_tax_id = fields.Many2one('account.tax', string="Default Purchase Tax")
@@ -671,3 +671,13 @@ class ResCompany(models.Model):
 
         return {'date_from': datetime(year=current_date.year, month=1, day=1).date(),
                 'date_to': datetime(year=current_date.year, month=12, day=31).date()}
+
+    @api.depends('country_code')
+    def _compute_early_pay_discount_computation(self):
+        for company in self:
+            if company.country_code == 'BE':
+                company.early_pay_discount_computation = 'mixed'
+            elif company.country_code == 'NL':
+                company.early_pay_discount_computation = 'excluded'
+            else:
+                company.early_pay_discount_computation = 'included'
diff --git a/addons/account/tests/common.py b/addons/account/tests/common.py
index c32f06e9dd4..b8fda40dd1b 100644
--- a/addons/account/tests/common.py
+++ b/addons/account/tests/common.py
@@ -220,11 +220,13 @@ class AccountTestInvoicingCommon(TransactionCase):
             'currency': company.currency_id,
             'default_account_revenue': cls.env['account.account'].search([
                     ('company_id', '=', company.id),
-                    ('account_type', '=', 'income')
+                    ('account_type', '=', 'income'),
+                    ('id', '!=', company.account_journal_early_pay_discount_gain_account_id.id)
                 ], limit=1),
             'default_account_expense': cls.env['account.account'].search([
                     ('company_id', '=', company.id),
-                    ('account_type', '=', 'expense')
+                    ('account_type', '=', 'expense'),
+                    ('id', '!=', company.account_journal_early_pay_discount_loss_account_id.id)
                 ], limit=1),
             'default_account_receivable': search_account(company, chart_template, 'property_account_receivable_id', [
                 ('account_type', '=', 'asset_receivable')
diff --git a/addons/l10n_ae/data/account.account.template.csv b/addons/l10n_ae/data/account.account.template.csv
index 015b7ac55a9..ccf7558e9bd 100644
--- a/addons/l10n_ae/data/account.account.template.csv
+++ b/addons/l10n_ae/data/account.account.template.csv
@@ -141,6 +141,7 @@ uae_account_400067,Consultancy Fees,400067,expense,l10n_ae.uae_chart_template_st
 uae_account_400068,Provision for Doubtful Debts,400068,expense,l10n_ae.uae_chart_template_standard,False
 uae_account_400069,Closing Account,400069,expense,l10n_ae.uae_chart_template_standard,False
 uae_account_400070,Depreciation on right of use asset (IFRS 16),400070,expense,l10n_ae.uae_chart_template_standard,False
+uae_account_400071,Cash Discount Loss,400071,expense,l10n_ae.uae_chart_template_standard,False
 uae_account_500001,Sales Account,500001,income,l10n_ae.uae_chart_template_standard,False
 uae_account_500002,Sales of I/C,500002,income,l10n_ae.uae_chart_template_standard,False
 uae_account_500003,Management Consultancy Fees,500003,income,l10n_ae.uae_chart_template_standard,False
@@ -154,4 +155,5 @@ uae_account_500010,Capital Gain,500010,income,l10n_ae.uae_chart_template_standar
 uae_account_500011,Gain On Difference Of Exchange,500011,income,l10n_ae.uae_chart_template_standard,False
 uae_account_500012,Excess In Till,500012,income,l10n_ae.uae_chart_template_standard,False
 uae_account_500013,Other Income,500013,income,l10n_ae.uae_chart_template_standard,False
+uae_account_500014,Cash Discount Gain,500014,income_other,l10n_ae.uae_chart_template_standard,False
 uae_account_999999,Undistributed Profits/Losses,999999,equity_unaffected,l10n_ae.uae_chart_template_standard,False
diff --git a/addons/l10n_ae/data/l10n_ae_chart_post_data.xml b/addons/l10n_ae/data/l10n_ae_chart_post_data.xml
index d2660e743e5..a6899598fad 100644
--- a/addons/l10n_ae/data/l10n_ae_chart_post_data.xml
+++ b/addons/l10n_ae/data/l10n_ae_chart_post_data.xml
@@ -8,5 +8,7 @@
         <field name="expense_currency_exchange_account_id" ref="uae_account_400053"/>
         <field name="income_currency_exchange_account_id" ref="uae_account_500011"/>
         <field name="default_pos_receivable_account_id" ref="uae_account_102012"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="uae_account_400071"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="uae_account_500014"/>
     </record>
 </odoo>
diff --git a/addons/l10n_at/data/account_account_template.xml b/addons/l10n_at/data/account_account_template.xml
index 5be3dc55949..dbe37c36f1e 100644
--- a/addons/l10n_at/data/account_account_template.xml
+++ b/addons/l10n_at/data/account_account_template.xml
@@ -1189,6 +1189,13 @@
           <field name="account_type">expense</field>
           <field name="tag_ids" eval="[(6, 0, [ref('account.account_tag_operating'), ref('l10n_at.account_tag_l10n_at_EBIT5I')])]" />
         </record>
+        <record id="chart_at_template_5800" model="account.account.template">
+          <field name="name">Skontoerträge auf Materialaufwand</field>
+          <field name="code">5800</field>
+          <field name="reconcile" eval="False"/>
+          <field name="chart_template_id" ref="l10n_at_chart_template"/>
+          <field name="account_type">expense</field>
+        </record>
         <record id="chart_at_template_5810" model="account.account.template">
           <field name="name">Skontoerträge auf sonstige bezogene Herstellungsleistungen</field>
           <field name="code">5810</field>
diff --git a/addons/l10n_at/data/account_chart_template.xml b/addons/l10n_at/data/account_chart_template.xml
index 553433e7d28..279ba59cc47 100644
--- a/addons/l10n_at/data/account_chart_template.xml
+++ b/addons/l10n_at/data/account_chart_template.xml
@@ -25,6 +25,9 @@
             <field name="income_currency_exchange_account_id" ref="chart_at_template_4860" />
             <field name="expense_currency_exchange_account_id" ref="chart_at_template_7860" />
 
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="chart_at_template_5800"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="chart_at_template_8350"/>
+
         </record>
     </data>
 </odoo>
diff --git a/addons/l10n_au/data/account_chart_template_data.xml b/addons/l10n_au/data/account_chart_template_data.xml
index 212221fb900..2fa6eaf64a3 100644
--- a/addons/l10n_au/data/account_chart_template_data.xml
+++ b/addons/l10n_au/data/account_chart_template_data.xml
@@ -11,5 +11,7 @@
         <field name="expense_currency_exchange_account_id" ref="au_61630"/>
         <field name="income_currency_exchange_account_id" ref="au_61630"/>
         <field name="default_pos_receivable_account_id" ref="au_11201" />
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="au_61610"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="au_61620"/>
     </record>
 </odoo>
diff --git a/addons/l10n_be/data/account.account.template.csv b/addons/l10n_be/data/account.account.template.csv
index d66a60e64f7..e7346c4c2f6 100644
--- a/addons/l10n_be/data/account.account.template.csv
+++ b/addons/l10n_be/data/account.account.template.csv
@@ -336,6 +336,7 @@
 "a654","Financial charges - Exchange differences","654","expense","l10n_be.l10nbe_chart_template","account.account_tag_financing","False"
 "a655","Financial charges - Foreign currency translation differences","655","expense","l10n_be.l10nbe_chart_template","","False"
 "a6560","Provisions of a financial nature - Appropriations","6560","expense","l10n_be.l10nbe_chart_template","account.account_tag_financing","False"
+"a657000","Discounts Given","657000","expense","l10n_be.l10nbe_chart_template","account.account_tag_financing","False"
 "a6561","Provisions of a financial nature - Uses and write-backs","6561","expense","l10n_be.l10nbe_chart_template","","False"
 "a659","Financial charges carried to assets as restructuring costs","659","expense","l10n_be.l10nbe_chart_template","","False"
 "a6600","Non-recurring depreciation of and amounts written off formation expenses","6600","expense","l10n_be.l10nbe_chart_template","account.account_tag_investing","False"
@@ -406,6 +407,7 @@
 "a753","Investment grants and interest subsidies","753","income","l10n_be.l10nbe_chart_template","account.account_tag_financing","False"
 "a754","Financial income - Exchange differences","754","income","l10n_be.l10nbe_chart_template","account.account_tag_financing","False"
 "a755","Financial income - Foreign currency translation differences","755","income","l10n_be.l10nbe_chart_template","account.account_tag_financing","False"
+"a757000","Discounts Taken","757000","income","l10n_be.l10nbe_chart_template","account.account_tag_financing","False"
 "a7600","Write-back of depreciation and of amounts written off intangible fixed assets","7600","income","l10n_be.l10nbe_chart_template","account.account_tag_investing","False"
 "a7601","Write-back of depreciation and of amounts written off tangible fixed assets","7601","income","l10n_be.l10nbe_chart_template","","False"
 "a761","Write-back of amounts written down financial fixed assets","761","income","l10n_be.l10nbe_chart_template","","False"
diff --git a/addons/l10n_be/data/account_pcmn_belgium_data.xml b/addons/l10n_be/data/account_pcmn_belgium_data.xml
index f0a028afb73..a5ef82e0c5a 100644
--- a/addons/l10n_be/data/account_pcmn_belgium_data.xml
+++ b/addons/l10n_be/data/account_pcmn_belgium_data.xml
@@ -11,7 +11,9 @@
             <field name="income_currency_exchange_account_id" ref="a754"/>
             <field name="property_tax_payable_account_id" ref="a4512"/>
             <field name="property_tax_receivable_account_id" ref="a4112"/>
-            <field name="default_pos_receivable_account_id" ref="a4001" />
+            <field name="default_pos_receivable_account_id" ref="a4001"/>
             <field name="account_journal_suspense_account_id" ref="a499"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="a657000"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="a757000"/>
         </record>
 </odoo>
diff --git a/addons/l10n_be/models/account_chart_template.py b/addons/l10n_be/models/account_chart_template.py
index a1bdf04fbf6..150af383f21 100644
--- a/addons/l10n_be/models/account_chart_template.py
+++ b/addons/l10n_be/models/account_chart_template.py
@@ -1,7 +1,7 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
-from odoo import api, models, fields
+from odoo import api, models
 
 
 class AccountChartTemplate(models.Model):
diff --git a/addons/l10n_br/data/account.account.template.csv b/addons/l10n_br/data/account.account.template.csv
index 70f7b2e99cf..fa06b375629 100644
--- a/addons/l10n_br/data/account.account.template.csv
+++ b/addons/l10n_br/data/account.account.template.csv
@@ -731,6 +731,7 @@ account_template_30101050143,3.01.01.05.01.43,"Ganho de Ajustes a Valor Justo -
 account_template_30101050144,3.01.01.05.01.44,"Ganho de Ajustes a Valor Justo - Aquisição de Participação Societária em Estágios","Contas que registram os ganhos decorrentes de ajustes a valor justo de aquisição de participação societária em estágios.",income_other,,l10n_br_account_chart_template
 account_template_30101050145,3.01.01.05.01.45,"Ganho de Ajustes a Valor Justo - Decorrente de Permuta de Ativos ou Passivos","Contas que registram os ganhos decorrentes de ajustes a valor justo devido a permuta de ativos ou passivos.",income_other,,l10n_br_account_chart_template
 account_template_30101050146,3.01.01.05.01.46,"Ganho de Ajustes a Valor Justo - Outras Operações","Contas que registram os ganhos decorrentes de ajustes a valor justo de outras operações não classificáveis neste plano de contas.",income_other,,l10n_br_account_chart_template
+account_template_30101050148,3.01.01.05.01.48,"Cash Discount Gain","",income_other,,l10n_br_account_chart_template
 account_template_30101050199,3.01.01.05.01.99,"Outras Receitas Operacionais","Contas que registrem as demais receitas que, por definição legal, sejam consideradas operacionais. tais como recuperações de despesas operacionais de períodos de apuração anteriores, tais como: prêmios de seguros, importâncias levantadas das contas vinculadas do FGTS, ressarcimento de desfalques, roubos e furtos, etc. As recuperações de custos e despesas no decurso do próprio período de apuração devem ser creditadas diretamente às contas de resultado em que foram debitadas.",income_other,,l10n_br_account_chart_template
 account_template_30101070101,3.01.01.07.01.01,"(-) Remuneração a Dirigentes e a Conselho de Administração","Contas que registram a despesa incorrida relativa à remuneração mensal e fixa atribuída ao titular de firma individual, aos sócios, diretores e administradores de sociedades, ou aos representantes legais de sociedades estrangeiras, as despesas incorridas com os salários indiretos concedidos pela empresa a administradores, diretores, gerentes e seus assessores (PN Cosit nº 11, de 1992), e o valor referente às remunerações atribuídas aos membros do conselho fiscal ou consultivo.
 Atenção:
diff --git a/addons/l10n_br/data/account_chart_template_data.xml b/addons/l10n_br/data/account_chart_template_data.xml
index a0fd9ff3b12..f9be735949a 100644
--- a/addons/l10n_br/data/account_chart_template_data.xml
+++ b/addons/l10n_br/data/account_chart_template_data.xml
@@ -22,5 +22,7 @@
         <field name="income_currency_exchange_account_id" ref="br_3_01_01_05_01_47"/>
         <field name="expense_currency_exchange_account_id" ref="br_3_11_01_09_01_40"/>
         <field name="default_pos_receivable_account_id" ref="account_template_101010402"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="account_template_31101010202"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="account_template_30101050148"/>
     </record>
 </odoo>
diff --git a/addons/l10n_ca/data/account.account.template.csv b/addons/l10n_ca/data/account.account.template.csv
index d39d416f09f..14fa6ff262f 100644
--- a/addons/l10n_ca/data/account.account.template.csv
+++ b/addons/l10n_ca/data/account.account.template.csv
@@ -46,6 +46,7 @@
 "chart413_en","Non-Harmonized Provinces Sales","413","income","l10n_ca.ca_en_chart_template_en","False"
 "chart414_en","International Sales","414","income","l10n_ca.ca_en_chart_template_en","False"
 "chart42_en","NON-OPERATING INCOMES","42","income_other","l10n_ca.ca_en_chart_template_en","False"
+"chart420001_en","Cash Discount Gain","420001","income_other","l10n_ca.ca_en_chart_template_en","False"
 "chart5111_en","Inside Purchases","5111","expense","l10n_ca.ca_en_chart_template_en","False"
 "chart5112_en","Purchases in harmonized provinces","5112","expense","l10n_ca.ca_en_chart_template_en","False"
 "chart5113_en","Purchases in non-harmonized provinces","5113","expense","l10n_ca.ca_en_chart_template_en","False"
@@ -65,4 +66,5 @@
 "chart512312_en","Labour Health and Safety","512312","expense","l10n_ca.ca_en_chart_template_en","False"
 "chart512313_en","Labour Standards","512313","expense","l10n_ca.ca_en_chart_template_en","False"
 "chart512314_en","Health Service Fund","512314","expense","l10n_ca.ca_en_chart_template_en","False"
+"chart550001_en","Cash Discount Loss","550001","expense","l10n_ca.ca_en_chart_template_en","False"
 "chart55_en","NON-OPERATING EXPENSES","55","expense","l10n_ca.ca_en_chart_template_en","False"
diff --git a/addons/l10n_ca/data/account_chart_template_after_data.xml b/addons/l10n_ca/data/account_chart_template_after_data.xml
index e8de5544e76..67f92d7bd0d 100644
--- a/addons/l10n_ca/data/account_chart_template_after_data.xml
+++ b/addons/l10n_ca/data/account_chart_template_after_data.xml
@@ -12,5 +12,7 @@
         <field name="income_currency_exchange_account_id" ref="chart42_en"/>
         <field name="expense_currency_exchange_account_id" ref="chart55_en"/>
         <field name="default_pos_receivable_account_id" ref="chart11511_en" />
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="chart550001_en"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="chart420001_en"/>
     </record>
 </odoo>
diff --git a/addons/l10n_ch/data/l10n_ch_chart_post_data.xml b/addons/l10n_ch/data/l10n_ch_chart_post_data.xml
index 29b77720d6f..9c144aa89fe 100644
--- a/addons/l10n_ch/data/l10n_ch_chart_post_data.xml
+++ b/addons/l10n_ch/data/l10n_ch_chart_post_data.xml
@@ -8,5 +8,7 @@
         <field name="income_currency_exchange_account_id" ref="ch_coa_3806"/>
         <field name="expense_currency_exchange_account_id" ref="ch_coa_4906"/>
         <field name="default_pos_receivable_account_id" ref="ch_coa_1101" />
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="ch_coa_4901"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="ch_coa_3801"/>
     </record>
 </odoo>
diff --git a/addons/l10n_co/data/account_chart_template_data.xml b/addons/l10n_co/data/account_chart_template_data.xml
index 030a0148e80..1480d3b50d6 100644
--- a/addons/l10n_co/data/account_chart_template_data.xml
+++ b/addons/l10n_co/data/account_chart_template_data.xml
@@ -10,6 +10,8 @@
             <field name="property_account_income_categ_id" ref="co_puc_413595"/>
             <field name="income_currency_exchange_account_id" ref="co_puc_421020"/>
             <field name="expense_currency_exchange_account_id" ref="co_puc_530525"/>
-            <field name="default_pos_receivable_account_id" ref="co_puc_130507" />
+            <field name="default_pos_receivable_account_id" ref="co_puc_130507"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="co_puc_530535"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="co_puc_421040"/>
         </record>
 </odoo>
diff --git a/addons/l10n_de_skr03/data/l10n_de_skr03_chart_post_data.xml b/addons/l10n_de_skr03/data/l10n_de_skr03_chart_post_data.xml
index 651f6b393dd..5014fe5918d 100644
--- a/addons/l10n_de_skr03/data/l10n_de_skr03_chart_post_data.xml
+++ b/addons/l10n_de_skr03/data/l10n_de_skr03_chart_post_data.xml
@@ -11,6 +11,8 @@
         <field name="property_stock_valuation_account_id" ref="l10n_de_skr03.account_3960"/>
         <field name="income_currency_exchange_account_id" ref="l10n_de_skr03.account_2660"/>
         <field name="expense_currency_exchange_account_id" ref="l10n_de_skr03.account_2150"/>
-        <field name="default_pos_receivable_account_id" ref="l10n_de_skr03.account_1411" />
+        <field name="default_pos_receivable_account_id" ref="l10n_de_skr03.account_1411"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="account_2130"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="account_2670"/>
     </record>
 </odoo>
diff --git a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_post_data.xml b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_post_data.xml
index 2a8187fcf12..bf0731b4e2c 100644
--- a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_post_data.xml
+++ b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_post_data.xml
@@ -8,6 +8,8 @@
         <field name="property_account_income_categ_id" ref="l10n_de_skr04.chart_skr04_4400"/>
         <field name="income_currency_exchange_account_id" ref="l10n_de_skr04.chart_skr04_4840"/>
         <field name="expense_currency_exchange_account_id" ref="l10n_de_skr04.chart_skr04_6880"/>
-        <field name="default_pos_receivable_account_id" ref="l10n_de_skr04.chart_skr04_1206" />
+        <field name="default_pos_receivable_account_id" ref="l10n_de_skr04.chart_skr04_1206"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="l10n_de_skr04.chart_skr04_4730"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="l10n_de_skr04.chart_skr04_5730"/>
     </record>
 </odoo>
diff --git a/addons/l10n_dk/data/account.account.template.csv b/addons/l10n_dk/data/account.account.template.csv
index e5a70540203..b79dc651c40 100644
--- a/addons/l10n_dk/data/account.account.template.csv
+++ b/addons/l10n_dk/data/account.account.template.csv
@@ -102,6 +102,7 @@
 "a4454","Driftsafskrivninger, andre anlæg, driftsmateriel og inventar","4454","expense_depreciation","account_tag_depreciation","dk_chart_template","False"
 "a4651","Renteindtægter, bank","4651","income_other","account_tag_financial_income","dk_chart_template","False"
 "a4664","Renteindtægter, debitorer","4664","income_other","account_tag_financial_income","dk_chart_template","False"
+"a4660","Kasserabat","4660","income_other","account_tag_financial_income","dk_chart_template","False"
 "a4670","Kursgevinster","4670","income_other","account_tag_financial_income","dk_chart_template","False"
 "a4680","Gebyrer, indtægter","4680","income_other","account_tag_financial_income","dk_chart_template","False"
 "a4730","Renteudgifter, bank","4730","expense","account_tag_financial_expenses","dk_chart_template","False"
diff --git a/addons/l10n_dk/data/l10n_dk_chart_template_post_data.xml b/addons/l10n_dk/data/l10n_dk_chart_template_post_data.xml
index 01c524f13b2..36cd196fa5c 100644
--- a/addons/l10n_dk/data/l10n_dk_chart_template_post_data.xml
+++ b/addons/l10n_dk/data/l10n_dk_chart_template_post_data.xml
@@ -13,5 +13,7 @@
         <field name="income_currency_exchange_account_id" ref="a4670"/>
         <field name="expense_currency_exchange_account_id" ref="a4770"/>
         <field name="default_pos_receivable_account_id" ref="a6611"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="a4760"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="a4660"/>
     </record>
 </odoo>
diff --git a/addons/l10n_do/data/account.account.template.csv b/addons/l10n_do/data/account.account.template.csv
index 4e770b8df4c..4285bcdd508 100644
--- a/addons/l10n_do/data/account.account.template.csv
+++ b/addons/l10n_do/data/account.account.template.csv
@@ -280,3 +280,5 @@ do_niif_52080800,61080800,Gastos sin Comprobantes,expense,FALSE,do_chart_templat
 do_niif_52080900,61080900,Gastos No Deducibles,expense,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
 do_niif_52081000,61081000,Gastos por Impuestos,expense,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
 do_niif_61010100,71010100,Ganancias o Pérdidas,equity_unaffected,FALSE,do_chart_template,"account_tag_7,account_tag_61,account_tag_6101"
+do_niif_99900003,99900003,Cash Discount Loss,expense,FALSE,do_chart_template,"account_tag_6,account_tag_52,account_tag_5208"
+do_niif_99900004,99900004,Cash Discount Gain,income_other,FALSE,do_chart_template,"account_tag_4,account_tag_42,account_tag_4204"
diff --git a/addons/l10n_do/data/account_chart_template_data.xml b/addons/l10n_do/data/account_chart_template_data.xml
index c43b6f03dd3..fb7c27a3192 100644
--- a/addons/l10n_do/data/account_chart_template_data.xml
+++ b/addons/l10n_do/data/account_chart_template_data.xml
@@ -12,6 +12,8 @@
         <field name="property_stock_valuation_account_id" ref="do_niif_11050100"/>
         <field name="expense_currency_exchange_account_id" ref="do_niif_52070800"/>
         <field name="income_currency_exchange_account_id" ref="do_niif_42040100"/>
-        <field name="default_pos_receivable_account_id" ref="do_niif_11030210" />
+        <field name="default_pos_receivable_account_id" ref="do_niif_11030210"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="do_niif_99900003"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="do_niif_99900004"/>
     </record>
 </odoo>
diff --git a/addons/l10n_ec/data/account.account.template.csv b/addons/l10n_ec/data/account.account.template.csv
index 969bc5a2e4c..149abf890bf 100644
--- a/addons/l10n_ec/data/account.account.template.csv
+++ b/addons/l10n_ec/data/account.account.template.csv
@@ -460,3 +460,5 @@ ec520304,520304,Diferencia en cambio,FALSE,expense,l10n_ec_ifrs
 ec520305,520305,Otros gastos financieros,FALSE,expense,l10n_ec_ifrs
 ec520401,520401,Perdida en inversiones en asociadas / subsidiarias y otras,FALSE,expense,l10n_ec_ifrs
 ec52040201,52040201,Otros gastos,FALSE,expense,l10n_ec_ifrs
+ec9993,9993,Cash Discount Loss,FALSE,expense,l10n_ec_ifrs
+ec9994,9994,Cash Discount Gain,FALSE,income_other,l10n_ec_ifrs
diff --git a/addons/l10n_ec/data/account_chart_template_setup_accounts.xml b/addons/l10n_ec/data/account_chart_template_setup_accounts.xml
index 01642c13074..08d0e80ebbe 100644
--- a/addons/l10n_ec/data/account_chart_template_setup_accounts.xml
+++ b/addons/l10n_ec/data/account_chart_template_setup_accounts.xml
@@ -1,7 +1,6 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
     <data noupdate="1">
-
         <record id="l10n_ec_ifrs" model="account.chart.template">
             <field name="name">Plan Contable NIIF Ecuador conforme Superintendencia de Compañías</field>
             <field name="income_currency_exchange_account_id" ref="ec430501"/>
@@ -15,9 +14,9 @@
             <field name="property_stock_account_output_categ_id" ref="ec510102"/>
             <field name="property_stock_valuation_account_id" ref="ec110306"/>
             <field name="default_pos_receivable_account_id" ref="ec1102050101"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="ec9993"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="ec9994"/>
         </record>
-
     </data>
 </odoo>
 
-            
\ No newline at end of file
diff --git a/addons/l10n_eg/data/account.account.template.csv b/addons/l10n_eg/data/account.account.template.csv
index 3be36bcbf33..35f1561a3d0 100644
--- a/addons/l10n_eg/data/account.account.template.csv
+++ b/addons/l10n_eg/data/account.account.template.csv
@@ -154,6 +154,7 @@ egy_account_400075,Schedule Tax Expense,l10n_eg.egypt_chart_template_standard,40
 egy_account_400076,WH Tax Expense,l10n_eg.egypt_chart_template_standard,400076,expense,False
 egy_account_400077,Stamp tax expense,l10n_eg.egypt_chart_template_standard,400077,expense,False
 egy_account_400078,Social Contibution - Company portion expense,l10n_eg.egypt_chart_template_standard,400078,expense,False
+egy_account_400079,Cash Discount Loss,l10n_eg.egypt_chart_template_standard,400079,expense,False
 egy_account_500001,Sales Account,l10n_eg.egypt_chart_template_standard,500001,income,False
 egy_account_500002,Sales of I/C,l10n_eg.egypt_chart_template_standard,500002,income,False
 egy_account_500003,Management Consultancy Fees,l10n_eg.egypt_chart_template_standard,500003,income,False
@@ -166,6 +167,7 @@ egy_account_500009,Interest Revenue,l10n_eg.egypt_chart_template_standard,500009
 egy_account_500010,Capital Gain,l10n_eg.egypt_chart_template_standard,500010,income,False
 egy_account_500011,Gain On Difference Of Exchange,l10n_eg.egypt_chart_template_standard,500011,income,False
 egy_account_500013,Other Income,l10n_eg.egypt_chart_template_standard,500013,income,False
+egy_account_500014,Cash Discount Gain,l10n_eg.egypt_chart_template_standard,500014,income_other,False
 egy_account_999001,Cash Difference Loss,l10n_eg.egypt_chart_template_standard,999001,expense,False
 egy_account_999002,Cash Difference Gain,l10n_eg.egypt_chart_template_standard,999002,income,False
 egy_account_999999,Undistributed Profits/Losses,l10n_eg.egypt_chart_template_standard,999999,equity_unaffected,False
diff --git a/addons/l10n_eg/data/l10n_eg_chart_post_data.xml b/addons/l10n_eg/data/l10n_eg_chart_post_data.xml
index baed6c58670..3573b59aeb7 100644
--- a/addons/l10n_eg/data/l10n_eg_chart_post_data.xml
+++ b/addons/l10n_eg/data/l10n_eg_chart_post_data.xml
@@ -17,5 +17,7 @@
         <field name="account_journal_payment_debit_account_id" ref="egy_account_101004"/>
         <field name="property_tax_payable_account_id" ref="egy_account_202003"/>
         <field name="property_tax_receivable_account_id" ref="egy_account_100103"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="egy_account_400079"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="egy_account_500014"/>
     </record>
 </odoo>
diff --git a/addons/l10n_eg/models/account_chart_template.py b/addons/l10n_eg/models/account_chart_template.py
index de91ea4a658..e99d9ad0417 100644
--- a/addons/l10n_eg/models/account_chart_template.py
+++ b/addons/l10n_eg/models/account_chart_template.py
@@ -15,4 +15,3 @@ class AccountChartTemplate(models.Model):
                  {"name": "IFRS 16", "company_id": company.id, "code": "IFRS", "type": "general", "favorite": True,
                   "sequence": 10}])
         return super()._prepare_all_journals(acc_template_ref, company, journals_dict=journals_dict)
-   
\ No newline at end of file
diff --git a/addons/l10n_es/data/account_chart_template_account_account_link.xml b/addons/l10n_es/data/account_chart_template_account_account_link.xml
index 641f191bb92..b71927487b5 100644
--- a/addons/l10n_es/data/account_chart_template_account_account_link.xml
+++ b/addons/l10n_es/data/account_chart_template_account_account_link.xml
@@ -12,8 +12,10 @@
             <field name="property_account_income_categ_id" ref="account_common_7000"/>
             <field name="income_currency_exchange_account_id" ref="account_common_768"/>
             <field name="expense_currency_exchange_account_id" ref="account_common_668"/>
-            <field name="default_pos_receivable_account_id" ref="account_common_4301" />
+            <field name="default_pos_receivable_account_id" ref="account_common_4301"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="account_common_6060"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="account_common_7060"/>
         </record>
 
     </data>
-</odoo>
\ No newline at end of file
+</odoo>
diff --git a/addons/l10n_et/data/account.account.template.csv b/addons/l10n_et/data/account.account.template.csv
index a9daeb0482a..ae1f57e4b7e 100644
--- a/addons/l10n_et/data/account.account.template.csv
+++ b/addons/l10n_et/data/account.account.template.csv
@@ -1,5 +1,6 @@
 "id","code","name","account_type","reconcile","chart_template_id:id"
 "l10n_et1100","1100","Sales of Goods and Services","income","",l10n_et.l10n_et
+"l10n_et120001","120001","Cash Discount Gain","income_other","",l10n_et.l10n_et
 "l10n_et2102","2102","Cash at bank in foreigh currency","asset_current","",l10n_et.l10n_et
 "l10n_et2104","2104","Letter of Credit restricted account","asset_current","",l10n_et.l10n_et
 "l10n_et2201","2201","Suspense","asset_receivable","True",l10n_et.l10n_et
@@ -97,3 +98,4 @@
 "l10n_et6434","6434","Payments of interest and bank charges on local debt","expense","",l10n_et.l10n_et
 "l10n_et6435","1200","Foreign Exchange Currency Gain Account","income_other","",l10n_et.l10n_et
 "l10n_et6436","6260","Foreign Exchange Currency Loss Account","expense","",l10n_et.l10n_et
+"l10n_et626001","626001","Cash Discount Loss","expense","",l10n_et.l10n_et
diff --git a/addons/l10n_et/data/account_chart_template_data.xml b/addons/l10n_et/data/account_chart_template_data.xml
index df11a860fc7..0410316ff58 100644
--- a/addons/l10n_et/data/account_chart_template_data.xml
+++ b/addons/l10n_et/data/account_chart_template_data.xml
@@ -7,6 +7,8 @@
         <field name="property_account_income_categ_id" ref="l10n_et1100"/>
         <field name="income_currency_exchange_account_id" ref="l10n_et6435"/>
         <field name="expense_currency_exchange_account_id" ref="l10n_et6436"/>
-        <field name="default_pos_receivable_account_id" ref="l10n_et2215" />
+        <field name="default_pos_receivable_account_id" ref="l10n_et2215"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="l10n_et626001"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="l10n_et120001"/>
     </record>
 </odoo>
diff --git a/addons/l10n_fi/data/l10n_fi_chart_post_data.xml b/addons/l10n_fi/data/l10n_fi_chart_post_data.xml
index f1ce9ab47da..0eda1781072 100644
--- a/addons/l10n_fi/data/l10n_fi_chart_post_data.xml
+++ b/addons/l10n_fi/data/l10n_fi_chart_post_data.xml
@@ -13,5 +13,7 @@
         <field name="property_tax_payable_account_id" ref="account_2930"/>
         <field name="property_tax_receivable_account_id" ref="account_1765"/>
         <field name="default_pos_receivable_account_id" ref="account_1701"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="account_4230"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="account_3500"/>
     </record>
 </odoo>
diff --git a/addons/l10n_fr/data/account_chart_template_data.xml b/addons/l10n_fr/data/account_chart_template_data.xml
index 155c0b622d6..42e1a00159f 100644
--- a/addons/l10n_fr/data/account_chart_template_data.xml
+++ b/addons/l10n_fr/data/account_chart_template_data.xml
@@ -13,15 +13,17 @@
     <menuitem id="account_reports_fr_statements_menu" name="France" parent="account.menu_finance_reports" sequence="5" groups="account.group_account_readonly"/>
 
     <record id="l10n_fr_pcg_chart_template" model="account.chart.template">
-      <field name="property_account_receivable_id" ref="fr_pcg_recv"/>
-      <field name="property_account_payable_id" ref="fr_pcg_pay"/>
-      <field name="property_account_expense_categ_id" ref="pcg_6071"/>
-      <field name="property_account_income_categ_id" ref="pcg_7071"/>
-      <field name="income_currency_exchange_account_id" ref="pcg_766"/>
-      <field name="expense_currency_exchange_account_id" ref="pcg_666"/>
-      <field name="property_tax_payable_account_id" ref="pcg_44551"/>
-      <field name="property_tax_receivable_account_id" ref="pcg_44567"/>
-      <field name="default_pos_receivable_account_id" ref="fr_pcg_recv_pos" />
-      <field name="currency_id" ref="base.EUR"/>
+        <field name="property_account_receivable_id" ref="fr_pcg_recv"/>
+        <field name="property_account_payable_id" ref="fr_pcg_pay"/>
+        <field name="property_account_expense_categ_id" ref="pcg_6071"/>
+        <field name="property_account_income_categ_id" ref="pcg_7071"/>
+        <field name="income_currency_exchange_account_id" ref="pcg_766"/>
+        <field name="expense_currency_exchange_account_id" ref="pcg_666"/>
+        <field name="property_tax_payable_account_id" ref="pcg_44551"/>
+        <field name="property_tax_receivable_account_id" ref="pcg_44567"/>
+        <field name="default_pos_receivable_account_id" ref="fr_pcg_recv_pos"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="pcg_665"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="pcg_765"/>
+        <field name="currency_id" ref="base.EUR"/>
     </record>
 </odoo>
diff --git a/addons/l10n_fr/models/account_chart_template.py b/addons/l10n_fr/models/account_chart_template.py
index fd61551aa6f..0cc466fa570 100644
--- a/addons/l10n_fr/models/account_chart_template.py
+++ b/addons/l10n_fr/models/account_chart_template.py
@@ -1,7 +1,7 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
-from odoo import api, models, fields
+from odoo import api, models
 
 
 class AccountChartTemplate(models.Model):
diff --git a/addons/l10n_generic_coa/data/account.account.template.csv b/addons/l10n_generic_coa/data/account.account.template.csv
index f2afa622d18..907dbebd09b 100644
--- a/addons/l10n_generic_coa/data/account.account.template.csv
+++ b/addons/l10n_generic_coa/data/account.account.template.csv
@@ -33,3 +33,5 @@
 "expense_rd","RD Expenses","9610","expense","l10n_generic_coa.configurable_chart_template","account.account_tag_investing","False"
 "expense_sales","Sales Expenses","9620","expense","l10n_generic_coa.configurable_chart_template","account.account_tag_investing","False"
 "pos_receivable","Account Receivable (PoS)","1013","asset_receivable","l10n_generic_coa.configurable_chart_template","","True"
+"cash_discount_loss","Cash Discount Loss","4430","expense","l10n_generic_coa.configurable_chart_template","","False"
+"cash_discount_gain","Cash Discount Gain","6430","income","l10n_generic_coa.configurable_chart_template","","False"
diff --git a/addons/l10n_generic_coa/data/l10n_generic_coa_post.xml b/addons/l10n_generic_coa/data/l10n_generic_coa_post.xml
index 086255d06f0..e40b0f87bc2 100644
--- a/addons/l10n_generic_coa/data/l10n_generic_coa_post.xml
+++ b/addons/l10n_generic_coa/data/l10n_generic_coa_post.xml
@@ -21,9 +21,13 @@
             <field name="expense_currency_exchange_account_id" ref="expense_currency_exchange"/>
             <field name="default_cash_difference_income_account_id" ref="cash_diff_income"/>
             <field name="default_cash_difference_expense_account_id" ref="cash_diff_expense"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="cash_discount_loss"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="cash_discount_gain"/>
             <field name="default_pos_receivable_account_id" ref="pos_receivable"/>
             <field name="property_tax_payable_account_id" ref="tax_payable"/>
             <field name="property_tax_receivable_account_id" ref="tax_receivable"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="cash_discount_loss"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="cash_discount_gain"/>
         </record>
         <record id="sale_tax_template" model="account.tax.template">
             <field name="chart_template_id" ref="configurable_chart_template"/>
diff --git a/addons/l10n_hk/data/account.account.template.csv b/addons/l10n_hk/data/account.account.template.csv
index c677bc94086..92bb141ecba 100644
--- a/addons/l10n_hk/data/account.account.template.csv
+++ b/addons/l10n_hk/data/account.account.template.csv
@@ -34,6 +34,7 @@
 "l10n_hk_4220","Exchange Adjustment","4220","income","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
 "l10n_hk_4230","Bank Interest Income","4230","income","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
 "l10n_hk_4240","Foreign Exchange Gain","4240","income","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
+"l10n_hk_4250","Cash Discount Gain","4250","income_other","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
 "l10n_hk_51","Costs","51","expense","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
 "l10n_hk_5101","Trade Costs","5101","expense","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
 "l10n_hk_5105","Misc. Costs","5105","expense","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
@@ -69,3 +70,4 @@
 "l10n_hk_5234","Repair and Maintenance","5234","expense","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
 "l10n_hk_5235","Advertising","5235","expense","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
 "l10n_hk_5240","Foreign Exchange Loss","5240","expense","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
+"l10n_hk_5250","Cash Discount Loss","5250","expense","l10n_hk.l10n_hk_chart_template","account.account_tag_operating","False"
diff --git a/addons/l10n_hk/data/l10n_hk_chart_data.xml b/addons/l10n_hk/data/l10n_hk_chart_data.xml
index 98df5bfa11a..cec3edf71ad 100644
--- a/addons/l10n_hk/data/l10n_hk_chart_data.xml
+++ b/addons/l10n_hk/data/l10n_hk_chart_data.xml
@@ -4,14 +4,16 @@
     <!-- Account Chart Template -->
     <record id="l10n_hk_chart_template" model="account.chart.template">
         <field name="name">Hong Kong - Chart of Accounts</field>
-        <field name="property_account_receivable_id" ref="l10n_hk_1240" />
-        <field name="property_account_payable_id" ref="l10n_hk_2211" />
-        <field name="property_account_income_categ_id" ref="l10n_hk_41" />
-        <field name="property_account_expense_categ_id" ref="l10n_hk_51" />
-        <field name="expense_currency_exchange_account_id" ref="l10n_hk_5240" />
-        <field name="income_currency_exchange_account_id" ref="l10n_hk_4240" />
-        <field name="default_pos_receivable_account_id" ref="l10n_hk_1243" />
-        <field name="use_anglo_saxon" eval="True" />
+        <field name="property_account_receivable_id" ref="l10n_hk_1240"/>
+        <field name="property_account_payable_id" ref="l10n_hk_2211"/>
+        <field name="property_account_income_categ_id" ref="l10n_hk_41"/>
+        <field name="property_account_expense_categ_id" ref="l10n_hk_51"/>
+        <field name="expense_currency_exchange_account_id" ref="l10n_hk_5240"/>
+        <field name="income_currency_exchange_account_id" ref="l10n_hk_4240"/>
+        <field name="default_pos_receivable_account_id" ref="l10n_hk_1243"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="l10n_hk_5250"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="l10n_hk_4250"/>
+        <field name="use_anglo_saxon" eval="True"/>
     </record>
 
 </odoo>
diff --git a/addons/l10n_hn/data/account.account.template.csv b/addons/l10n_hn/data/account.account.template.csv
index e8c2f6f8f45..e0c2b336c4a 100644
--- a/addons/l10n_hn/data/account.account.template.csv
+++ b/addons/l10n_hn/data/account.account.template.csv
@@ -24,10 +24,12 @@
 "cta410102","Descuentos Sobre Ventas","4.1.01.02","income","l10n_hn.cuentas_plantilla","False"
 "cta410103","Ganar cuenta","4.1.01.03","income_other","l10n_hn.cuentas_plantilla","False"
 "cta420101","Otros Ingresos","4.2.01.01","income","l10n_hn.cuentas_plantilla","False"
+"cta420102","Cash Discount Gain","4.2.01.02","income_other","l10n_hn.cuentas_plantilla","False"
 "cta510101","Costos de Ventas","5.1.01.01","expense","l10n_hn.cuentas_plantilla","False"
 "cta610101","Gastos de Ventas","6.1.01.01","expense","l10n_hn.cuentas_plantilla","False"
 "cta620101","Gastos de Administración","6.2.01.01","expense","l10n_hn.cuentas_plantilla","False"
 "cta620201","Otros Gastos de Operación","6.2.02.01","expense","l10n_hn.cuentas_plantilla","False"
+"cta620202","Cash Discount Loss","6.2.02.02","expense","l10n_hn.cuentas_plantilla","False"
 "cta630101","Gastos no Deducibles","6.3.01.01","expense","l10n_hn.cuentas_plantilla","False"
 "cta710101","Otros Gastos Financieros","7.1.01.01","expense","l10n_hn.cuentas_plantilla","False"
 "cta710102","Intereses","7.1.01.02","expense","l10n_hn.cuentas_plantilla","False"
diff --git a/addons/l10n_hn/data/l10n_hn_chart_post_data.xml b/addons/l10n_hn/data/l10n_hn_chart_post_data.xml
index 757349c9bd4..305f46e143a 100644
--- a/addons/l10n_hn/data/l10n_hn_chart_post_data.xml
+++ b/addons/l10n_hn/data/l10n_hn_chart_post_data.xml
@@ -7,6 +7,8 @@
         <field name="property_account_expense_categ_id" ref="cta510101"/>
         <field name="income_currency_exchange_account_id" ref="cta410103"/>
         <field name="expense_currency_exchange_account_id" ref="cta710101"/>
-        <field name="default_pos_receivable_account_id" ref="cta110205" />
+        <field name="default_pos_receivable_account_id" ref="cta110205"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="cta620202"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="cta420102"/>
     </record>
 </odoo>
diff --git a/addons/l10n_id/data/account.account.template.csv b/addons/l10n_id/data/account.account.template.csv
index 8c41708dbf0..5327601d1be 100644
--- a/addons/l10n_id/data/account.account.template.csv
+++ b/addons/l10n_id/data/account.account.template.csv
@@ -103,4 +103,6 @@ l10n_id_91100020,91100020,Foreign Exchange Loss,expense,FALSE,l10n_id.l10n_id_ch
 l10n_id_91100030,91100030,Loss on Sale of Fixed Assets,expense,FALSE,l10n_id.l10n_id_chart
 l10n_id_99900001,99900001,Cash Difference Loss,expense,FALSE,l10n_id.l10n_id_chart
 l10n_id_99900002,99900002,Cash Difference Gain,income,FALSE,l10n_id.l10n_id_chart
+l10n_id_99900003,99900003,Cash Discount Loss,expense,FALSE,l10n_id.l10n_id_chart
+l10n_id_99900004,99900004,Cash Discount Gain,income_other,FALSE,l10n_id.l10n_id_chart
 l10n_id_999999,999999,Undistributed Profits/Losses,equity_unaffected,FALSE,l10n_id.l10n_id_chart
diff --git a/addons/l10n_id/data/account_chart_template_post_data.xml b/addons/l10n_id/data/account_chart_template_post_data.xml
index 220ac0c2d7a..85859ab3f6d 100644
--- a/addons/l10n_id/data/account_chart_template_post_data.xml
+++ b/addons/l10n_id/data/account_chart_template_post_data.xml
@@ -11,6 +11,8 @@
         <field name="income_currency_exchange_account_id" ref="l10n_id_81100010"/>
         <field name="expense_currency_exchange_account_id" ref="l10n_id_91100010"/>
         <field name="default_pos_receivable_account_id" ref="l10n_id_11210011"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="l10n_id_99900003"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="l10n_id_99900004"/>
         <field name="use_anglo_saxon" eval="1"/>
     </record>
 </odoo>
diff --git a/addons/l10n_in/data/l10n_in_chart_post_data.xml b/addons/l10n_in/data/l10n_in_chart_post_data.xml
index 23876e6255d..0afb2d6ac1b 100644
--- a/addons/l10n_in/data/l10n_in_chart_post_data.xml
+++ b/addons/l10n_in/data/l10n_in_chart_post_data.xml
@@ -7,6 +7,8 @@
         <field name="property_account_income_categ_id" ref="p20011"/>
         <field name="income_currency_exchange_account_id" ref="p2013"/>
         <field name="expense_currency_exchange_account_id" ref="p2117"/>
-        <field name="default_pos_receivable_account_id" ref="p10041" />
+        <field name="default_pos_receivable_account_id" ref="p10041"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="p2132"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="2012"/>
     </record>
 </odoo>
diff --git a/addons/l10n_it/data/account_chart_template_accounts.xml b/addons/l10n_it/data/account_chart_template_accounts.xml
index 02385a528d5..6e8526f5b20 100644
--- a/addons/l10n_it/data/account_chart_template_accounts.xml
+++ b/addons/l10n_it/data/account_chart_template_accounts.xml
@@ -1,14 +1,16 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
     <record id="l10n_it_chart_template_generic" model="account.chart.template">
-	<field name="property_account_receivable_id" ref="1501" />
-	<field name="property_account_payable_id" ref="2501" />
-	<field name="property_account_expense_categ_id" ref="4101" />
-	<field name="property_account_income_categ_id" ref="3101" />
-	<field name="income_currency_exchange_account_id" ref="3220" />
-	<field name="expense_currency_exchange_account_id" ref="4920" />
-	<field name="default_pos_receivable_account_id" ref="1508" />
-	<field name="property_tax_payable_account_id" ref="2605" />
-	<field name="property_tax_receivable_account_id" ref="2605" />
+		<field name="property_account_receivable_id" ref="1501"/>
+		<field name="property_account_payable_id" ref="2501"/>
+		<field name="property_account_expense_categ_id" ref="4101"/>
+		<field name="property_account_income_categ_id" ref="3101"/>
+		<field name="income_currency_exchange_account_id" ref="3220"/>
+		<field name="expense_currency_exchange_account_id" ref="4920"/>
+		<field name="default_pos_receivable_account_id" ref="1508"/>
+		<field name="property_tax_payable_account_id" ref="2605"/>
+		<field name="property_tax_receivable_account_id" ref="2605"/>
+		<field name="account_journal_early_pay_discount_loss_account_id" ref="4111"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="3111"/>
     </record>
 </odoo>
diff --git a/addons/l10n_ke/data/account.account.template.csv b/addons/l10n_ke/data/account.account.template.csv
index 12498810828..ff4aa279050 100644
--- a/addons/l10n_ke/data/account.account.template.csv
+++ b/addons/l10n_ke/data/account.account.template.csv
@@ -44,6 +44,7 @@
 "ke4005","Bank Interest received","4005","income","l10n_ke.l10nke_chart_template","","False"
 "ke4006","Investment Interest received","4006","income","l10n_ke.l10nke_chart_template","","False"
 "ke4007","Revenue Income","4007","income","l10n_ke.l10nke_chart_template","","False"
+"ke400710","Cash Discount Gain","400710","income_other","l10n_ke.l10nke_chart_template","","False"
 "ke4008","Profits/Losses on disposals of assets","4008","income","l10n_ke.l10nke_chart_template","","False"
 "ke4010","Other Income","4010","income_other","l10n_ke.l10nke_chart_template","","False"
 "ke5001","Cost of sales 1","5001","expense_direct_cost","l10n_ke.l10nke_chart_template","","False"
@@ -96,6 +97,7 @@
 "ke5144","Foreign Exchange Gains/Losses","5144","expense","l10n_ke.l10nke_chart_template","","False"
 "ke5145","Price Differences Control Account","5145","expense","l10n_ke.l10nke_chart_template","","False"
 "ke5146","Cash Register Gains/Losses","5146","expense","l10n_ke.l10nke_chart_template","","False"
+"ke5147","Cash Discount Loss","5147","expense","l10n_ke.l10nke_chart_template","","False"
 "ke5201","Software Depreciation","5201","expense_depreciation","l10n_ke.l10nke_chart_template","","False"
 "ke5202","Patents & Trademarks Depreciation","5202","expense_depreciation","l10n_ke.l10nke_chart_template","","False"
 "ke5203","Fixtures and fittings Depreciation","5203","expense_depreciation","l10n_ke.l10nke_chart_template","","False"
diff --git a/addons/l10n_ke/data/l10n_ke_chart_data.xml b/addons/l10n_ke/data/l10n_ke_chart_data.xml
index e24cfb3f572..d190e1ac10d 100644
--- a/addons/l10n_ke/data/l10n_ke_chart_data.xml
+++ b/addons/l10n_ke/data/l10n_ke_chart_data.xml
@@ -12,6 +12,8 @@
             <field name="expense_currency_exchange_account_id" ref="ke5144"/>
             <field name="default_cash_difference_income_account_id" ref="ke5146"/>
             <field name="default_cash_difference_expense_account_id" ref="ke5146"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="ke5147"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="ke400710"/>
             <field name="use_anglo_saxon" eval="True"/>
         </record>
 </odoo>
diff --git a/addons/l10n_lt/data/account_chart_template_setup_data.xml b/addons/l10n_lt/data/account_chart_template_setup_data.xml
index 282e714027a..764c230822d 100644
--- a/addons/l10n_lt/data/account_chart_template_setup_data.xml
+++ b/addons/l10n_lt/data/account_chart_template_setup_data.xml
@@ -12,5 +12,7 @@
         <field name="property_stock_account_output_categ_id" ref="account_account_template_2045"/>
         <field name="property_stock_valuation_account_id" ref="account_account_template_2040"/>
         <field name="default_pos_receivable_account_id" ref="account_account_template_2411"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="account_account_template_509"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="account_account_template_6209"/>
     </record>
 </odoo>
diff --git a/addons/l10n_lu/__manifest__.py b/addons/l10n_lu/__manifest__.py
index 97ae1273341..6dcff5b45f9 100644
--- a/addons/l10n_lu/__manifest__.py
+++ b/addons/l10n_lu/__manifest__.py
@@ -44,6 +44,7 @@ Notes:
         # configuration wizard, views, reports...
         'data/account.chart.template.csv',
         'data/account_chart_template_data.xml',
+        'data/l10n_lu_chart_template_data.xml',
     ],
     'demo': [
         'demo/demo_company.xml',
diff --git a/addons/l10n_lu/data/l10n_lu_chart_template_data.xml b/addons/l10n_lu/data/l10n_lu_chart_template_data.xml
new file mode 100644
index 00000000000..bb4a4a0b563
--- /dev/null
+++ b/addons/l10n_lu/data/l10n_lu_chart_template_data.xml
@@ -0,0 +1,8 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<odoo>
+    <!-- Setup Chart of Accounts Template -->
+    <record id="lu_2011_chart_1" model="account.chart.template">
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="lu_2020_account_65562"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="lu_2020_account_75562"/>
+    </record>
+</odoo>
diff --git a/addons/l10n_lu/models/account_chart_template.py b/addons/l10n_lu/models/account_chart_template.py
index 8d4ca35463c..cedcb08842c 100644
--- a/addons/l10n_lu/models/account_chart_template.py
+++ b/addons/l10n_lu/models/account_chart_template.py
@@ -1,7 +1,7 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
-from odoo import api, models, fields
+from odoo import api, models
 
 
 class AccountChartTemplate(models.Model):
diff --git a/addons/l10n_mn/__manifest__.py b/addons/l10n_mn/__manifest__.py
index 5a21ccc25a1..d38233f0121 100644
--- a/addons/l10n_mn/__manifest__.py
+++ b/addons/l10n_mn/__manifest__.py
@@ -26,6 +26,7 @@ Financial requirement contributor: Baskhuu Lodoikhuu. BumanIT LLC
         'data/account_fiscal_position_template_data.xml',
         'data/account.chart.template.csv',
         'data/account_chart_template_configuration_data.xml',
+        'data/l10n_mn_chart_template_data.xml',
     ],
     'demo': [
         'demo/demo_company.xml',
diff --git a/addons/l10n_mn/data/account.account.template.csv b/addons/l10n_mn/data/account.account.template.csv
index b9177b35d23..2417c791b1f 100644
--- a/addons/l10n_mn/data/account.account.template.csv
+++ b/addons/l10n_mn/data/account.account.template.csv
@@ -284,3 +284,5 @@ account_template_9101_0101,91010101,Тайлант үеийн орлогын а
 account_template_9102_0101,91020101,Хойшлогдсон татварын зардал,expense,,0,mn_chart_1
 account_template_9103_0101,91030101,Татвар ногдохгүй бусад дэлгэрэнгүй орлого,expense,,0,mn_chart_1
 account_template_9301_0101,93010101,Эхний үлдэгдлийн эх үүсвэр,equity_unaffected,,0,mn_chart_1
+account_template_9990_0003,99900003,Cash Discount Loss,expense,,0,mn_chart_1
+account_template_9990_0004,99900004,Cash Discount Gain,income_other,,0,mn_chart_1
diff --git a/addons/l10n_mn/data/l10n_mn_chart_template_data.xml b/addons/l10n_mn/data/l10n_mn_chart_template_data.xml
new file mode 100644
index 00000000000..5f0cd9948fc
--- /dev/null
+++ b/addons/l10n_mn/data/l10n_mn_chart_template_data.xml
@@ -0,0 +1,9 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <data>
+        <record id="mn_chart_1" model="account.chart.template">
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="account_template_9990_0003"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="account_template_9990_0004"/>
+        </record>
+    </data>
+</odoo>
diff --git a/addons/l10n_mx/data/account.account.template.csv b/addons/l10n_mx/data/account.account.template.csv
index 1aade77cef2..b94e9174271 100644
--- a/addons/l10n_mx/data/account.account.template.csv
+++ b/addons/l10n_mx/data/account.account.template.csv
@@ -36,3 +36,5 @@ cuenta701_01,Pérdida cambiaria,701.01.01,expense,l10n_mx.mx_coa,False,l10n_mx.t
 cuenta702_01,Utilidad cambiaria,702.01.01,income,l10n_mx.mx_coa,False,l10n_mx.tag_credit_balance_account
 cuenta801_01,Utilidad o pérdida fiscal en venta y/o baja de activo fijo,811.01.01,expense,l10n_mx.mx_coa,False,l10n_mx.tag_debit_balance_account
 cuenta801_01_99,Base Imponible de Impuestos en Base a Flujo de Efectivo,899.01.99,expense,l10n_mx.mx_coa,False,l10n_mx.tag_debit_balance_account
+cuenta9993,Cash Discount Loss,9993,expense,l10n_mx.mx_coa,False,l10n_mx.tag_debit_balance_account
+cuenta9994,Cash Discount Gain,9994,income_other,l10n_mx.mx_coa,False,l10n_mx.tag_credit_balance_account
diff --git a/addons/l10n_mx/data/l10n_mx_chart_post_data.xml b/addons/l10n_mx/data/l10n_mx_chart_post_data.xml
index 9acddb7dfe2..12b24b3d98c 100644
--- a/addons/l10n_mx/data/l10n_mx_chart_post_data.xml
+++ b/addons/l10n_mx/data/l10n_mx_chart_post_data.xml
@@ -11,9 +11,11 @@
         <field name="property_stock_account_input_categ_id" ref="cuenta205_06_01"/>
         <field name="property_stock_account_output_categ_id" ref="cuenta107_05_01"/>
         <field name="property_stock_valuation_account_id" ref="cuenta115_01"/>
-        <field name="property_cash_basis_base_account_id" ref="cuenta801_01_99" />
+        <field name="property_cash_basis_base_account_id" ref="cuenta801_01_99"/>
         <field name="income_currency_exchange_account_id" ref="cuenta702_01"/>
         <field name="expense_currency_exchange_account_id" ref="cuenta701_01"/>
-        <field name="default_pos_receivable_account_id" ref="cuenta105_02" />
+        <field name="default_pos_receivable_account_id" ref="cuenta105_02"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="cuenta9993"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="cuenta9994"/>
     </record>
 </odoo>
diff --git a/addons/l10n_nl/data/account.account.template.csv b/addons/l10n_nl/data/account.account.template.csv
index 4e6bf5bb9d2..9cca7cc79d3 100644
--- a/addons/l10n_nl/data/account.account.template.csv
+++ b/addons/l10n_nl/data/account.account.template.csv
@@ -332,6 +332,7 @@
 "8042","Omzet binnen EU werk derden","8042","income","l10n_nl.l10nnl_chart_template","l10n_nl.account_tag_11","False"
 "8043","Omzet buiten EU werk derden","8043","income","l10n_nl.l10nnl_chart_template","l10n_nl.account_tag_11","False"
 "8044","Omzet Intercompany werk derden","8044","income","l10n_nl.l10nnl_chart_template","l10n_nl.account_tag_11","False"
+"8065","Betalingskorting debiteuren","8065","income_other","l10n_nl.l10nnl_chart_template","l10n_nl.account_tag_11","False"
 "8090","Diverse overige opbrengsten","8090","income","l10n_nl.l10nnl_chart_template","l10n_nl.account_tag_11","False"
 "8110","Installatie/afstandsverkopen binnen EU handelsgoederen 1","80011","income","l10n_nl.l10nnl_chart_template","l10n_nl.account_tag_11","False"
 "8120","Installatie/afstandsverkopen binnen EU handelsgoederen 2","80012","income","l10n_nl.l10nnl_chart_template","l10n_nl.account_tag_11","False"
diff --git a/addons/l10n_nl/data/account_chart_template_post_data.xml b/addons/l10n_nl/data/account_chart_template_post_data.xml
index edad2bfd2f8..61f48830e31 100644
--- a/addons/l10n_nl/data/account_chart_template_post_data.xml
+++ b/addons/l10n_nl/data/account_chart_template_post_data.xml
@@ -11,6 +11,8 @@
         <field name="property_stock_valuation_account_id" ref="4830"/>
         <field name="expense_currency_exchange_account_id" ref="4920"/>
         <field name="income_currency_exchange_account_id" ref="8920"/>
-        <field name="default_pos_receivable_account_id" ref="recv_pos" />
+        <field name="default_pos_receivable_account_id" ref="recv_pos"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="7065"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="8065"/>
     </record>
 </odoo>
diff --git a/addons/l10n_no/data/account_chart_template_data.xml b/addons/l10n_no/data/account_chart_template_data.xml
index badb66f2d9c..80291ddaec5 100644
--- a/addons/l10n_no/data/account_chart_template_data.xml
+++ b/addons/l10n_no/data/account_chart_template_data.xml
@@ -10,7 +10,9 @@
             <field name="property_account_income_id" ref="chart3000"/>
             <field name="income_currency_exchange_account_id" ref="chart8060"/>
             <field name="expense_currency_exchange_account_id" ref="chart8160"/>
-            <field name="default_pos_receivable_account_id" ref="chart1501" />
+            <field name="default_pos_receivable_account_id" ref="chart1501"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="chart4370"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="chart3080"/>
         </record>
     </data>
 
diff --git a/addons/l10n_nz/data/account_chart_template_data.xml b/addons/l10n_nz/data/account_chart_template_data.xml
index f8922aa3583..01953e829ad 100644
--- a/addons/l10n_nz/data/account_chart_template_data.xml
+++ b/addons/l10n_nz/data/account_chart_template_data.xml
@@ -10,6 +10,8 @@
         <field name="property_stock_valuation_account_id" ref="nz_11330"/>
         <field name="expense_currency_exchange_account_id" ref="nz_61630"/>
         <field name="income_currency_exchange_account_id" ref="nz_61630"/>
-        <field name="default_pos_receivable_account_id" ref="nz_11220" />
+        <field name="default_pos_receivable_account_id" ref="nz_11220"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="nz_61610"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="nz_61620"/>
     </record>
 </odoo>
diff --git a/addons/l10n_pe/data/l10n_pe_chart_post_data.xml b/addons/l10n_pe/data/l10n_pe_chart_post_data.xml
index aef26c20ee2..4a4b526a871 100644
--- a/addons/l10n_pe/data/l10n_pe_chart_post_data.xml
+++ b/addons/l10n_pe/data/l10n_pe_chart_post_data.xml
@@ -12,6 +12,8 @@
         <field name="property_stock_valuation_account_id" ref="chart20111"/>
         <field name="income_currency_exchange_account_id" ref="chart676"/>
         <field name="expense_currency_exchange_account_id" ref="chart776"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="chart675"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="chart775"/>
     </record>
 
 <!--    transfer_account_code_prefix-->
diff --git a/addons/l10n_pk/data/account.account.template.csv b/addons/l10n_pk/data/account.account.template.csv
index 78d11e5c1c4..83c12e82e09 100644
--- a/addons/l10n_pk/data/account.account.template.csv
+++ b/addons/l10n_pk/data/account.account.template.csv
@@ -46,6 +46,7 @@
 "l10n_pk_3112001","Bank Profit","3112001","income","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_3112002","Employee Fine","3112002","income","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_3112003","Misc Income","3112003","income_other","l10n_pk.l10n_pk_chart_template","","False",
+"l10n_pk_3112004","Cash Discount Gain","3112004","income_other","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_4111001","Purchases","4111001","expense","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_4111002","Carriage Inwards","4111002","expense","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_4111003","Cost of Goods Sold","4111003","expense","l10n_pk.l10n_pk_chart_template","","False",
@@ -78,4 +79,5 @@
 "l10n_pk_4311004","Sample Expense","4311004","expense","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_4411001","Bank Charges and Commission","4411001","expense","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_4411002","Foreign Exchange Difference","4411002","expense","l10n_pk.l10n_pk_chart_template","","False",
+"l10n_pk_4411003","Cash Discount Loss","4411003","expense","l10n_pk.l10n_pk_chart_template","","False",
 "l10n_pk_4511000","Income Tax Expense","4511000","expense","l10n_pk.l10n_pk_chart_template","","False",
diff --git a/addons/l10n_pk/data/l10n_pk_chart_data.xml b/addons/l10n_pk/data/l10n_pk_chart_data.xml
index e52fcba442a..449831913bd 100644
--- a/addons/l10n_pk/data/l10n_pk_chart_data.xml
+++ b/addons/l10n_pk/data/l10n_pk_chart_data.xml
@@ -9,5 +9,7 @@
         <field name="property_account_expense_categ_id" ref="l10n_pk_4111001" />
         <field name="account_journal_suspense_account_id" ref="l10n_pk_2226000"/>
         <field name="default_pos_receivable_account_id" ref="l10n_pk_1121001"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="l10n_pk_4411003"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="l10n_pk_3112004"/>
     </record>
 </odoo>
diff --git a/addons/l10n_pt/data/account_chart_template_data.xml b/addons/l10n_pt/data/account_chart_template_data.xml
index b98425e907a..0444ab3aeb7 100644
--- a/addons/l10n_pt/data/account_chart_template_data.xml
+++ b/addons/l10n_pt/data/account_chart_template_data.xml
@@ -12,7 +12,9 @@
         <field name="property_account_expense_categ_id" ref="chart_311"/>
         <field name="income_currency_exchange_account_id" ref="chart_7861"/>
         <field name="expense_currency_exchange_account_id" ref="chart_692"/>
-        <field name="default_pos_receivable_account_id" ref="chart_2117" />
+        <field name="default_pos_receivable_account_id" ref="chart_2117"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="chart_682"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="chart_728"/>
     </record>
 
     </data>
diff --git a/addons/l10n_ro/data/l10n_ro_chart_post_data.xml b/addons/l10n_ro/data/l10n_ro_chart_post_data.xml
index b2019e6504f..b39ead507b6 100644
--- a/addons/l10n_ro/data/l10n_ro_chart_post_data.xml
+++ b/addons/l10n_ro/data/l10n_ro_chart_post_data.xml
@@ -9,7 +9,9 @@
         <field name="expense_currency_exchange_account_id" ref="pcg_6651"/>
         <field name="property_tax_payable_account_id" ref="pcg_4423"/>
         <field name="property_tax_receivable_account_id" ref="pcg_4424"/>
-        <field name="default_pos_receivable_account_id" ref="ro_pcg_recv" />
-        <field name="account_journal_suspense_account_id" ref="pcg_5125" />
+        <field name="default_pos_receivable_account_id" ref="ro_pcg_recv"/>
+        <field name="account_journal_suspense_account_id" ref="pcg_5125"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="pcg_609"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="pcg_709"/>
     </record>
 </odoo>
diff --git a/addons/l10n_se/data/account.account.template.csv b/addons/l10n_se/data/account.account.template.csv
index b68bbf20295..1e435bba42a 100644
--- a/addons/l10n_se/data/account.account.template.csv
+++ b/addons/l10n_se/data/account.account.template.csv
@@ -326,3 +326,5 @@ a8850,8850,Förändring av överavskrivningar,expense,l10nse_chart_template,l10n
 a8910,8910,Skatt som belastar årets resultat,expense,l10nse_chart_template,l10n_se.account_tag_35,False
 a8990,8990,Resultat,expense,l10nse_chart_template,l10n_se.account_tag_36,False
 a8999,8999,Årets resultat,expense,l10nse_chart_template,l10n_se.account_tag_36,False
+a9993,9993,Cash Discount Loss,expense,l10nse_chart_template,l10n_se.account_tag_36,False
+a9994,9994,Cash Discount Gain,income_other,l10nse_chart_template,l10n_se.account_tag_33,False
diff --git a/addons/l10n_se/data/account_chart_template_after_accounts.xml b/addons/l10n_se/data/account_chart_template_after_accounts.xml
index 77265945c04..572b79a70d5 100644
--- a/addons/l10n_se/data/account_chart_template_after_accounts.xml
+++ b/addons/l10n_se/data/account_chart_template_after_accounts.xml
@@ -12,6 +12,8 @@
             <field name="property_stock_account_output_categ_id" ref="a4960"/>
             <field name="property_stock_valuation_account_id" ref="a1410"/>
             <field name="default_pos_receivable_account_id" ref="a1910"/>
+            <field name="account_journal_early_pay_discount_loss_account_id" ref="a9993"/>
+            <field name="account_journal_early_pay_discount_gain_account_id" ref="a9994"/>
         </record> 
     </data>
 </odoo>
diff --git a/addons/l10n_sg/data/l10n_sg_chart_data.xml b/addons/l10n_sg/data/l10n_sg_chart_data.xml
index 54af6c59dbf..3a810b2fe60 100644
--- a/addons/l10n_sg/data/l10n_sg_chart_data.xml
+++ b/addons/l10n_sg/data/l10n_sg_chart_data.xml
@@ -1161,16 +1161,26 @@
             <field name="code">502005</field>
             <field name="account_type">expense</field>
             <field name="chart_template_id" ref="sg_chart_template"/>
-            <field name="reconcile" eval="False" />
+            <field name="reconcile" eval="False"/>
+        </record>
+
+        <record model="account.account.template" id="account_account_856">
+            <field name="name">Discounts Taken</field>
+            <field name="code">502006</field>
+            <field name="account_type">expense</field>
+            <field name="chart_template_id" ref="sg_chart_template"/>
+            <field name="reconcile" eval="False"/>
         </record>
 
     <record id="sg_chart_template" model="account.chart.template">
-        <field name="property_account_receivable_id" ref="account_account_735" />
-        <field name="property_account_payable_id" ref="account_account_777" />
-        <field name="property_account_expense_categ_id" ref="account_account_819" />
-        <field name="property_account_income_categ_id" ref="account_account_803" />
+        <field name="property_account_receivable_id" ref="account_account_735"/>
+        <field name="property_account_payable_id" ref="account_account_777"/>
+        <field name="property_account_expense_categ_id" ref="account_account_819"/>
+        <field name="property_account_income_categ_id" ref="account_account_803"/>
         <field name="income_currency_exchange_account_id" ref="account_account_853"/>
         <field name="expense_currency_exchange_account_id" ref="account_account_853"/>
-        <field name="default_pos_receivable_account_id" ref="account_account_737" />
+        <field name="default_pos_receivable_account_id" ref="account_account_737"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="account_account_800"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="account_account_856"/>
     </record>
 </odoo>
diff --git a/addons/l10n_sk/data/l10n_sk_coa_post_data.xml b/addons/l10n_sk/data/l10n_sk_coa_post_data.xml
index 1cbf916ae15..18b5c8f0938 100644
--- a/addons/l10n_sk/data/l10n_sk_coa_post_data.xml
+++ b/addons/l10n_sk/data/l10n_sk_coa_post_data.xml
@@ -15,5 +15,7 @@
         <field name="property_stock_account_input_categ_id" ref="chart_sk_131000"/>
         <field name="property_stock_account_output_categ_id" ref="chart_sk_504000"/>
         <field name="property_stock_valuation_account_id" ref="chart_sk_132000"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="chart_sk_546000"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="chart_sk_646000"/>
     </record>
 </odoo>
diff --git a/addons/l10n_syscohada/data/l10n_syscohada_chart_post_data.xml b/addons/l10n_syscohada/data/l10n_syscohada_chart_post_data.xml
index 84d0701cb01..85c098aa95b 100644
--- a/addons/l10n_syscohada/data/l10n_syscohada_chart_post_data.xml
+++ b/addons/l10n_syscohada/data/l10n_syscohada_chart_post_data.xml
@@ -8,7 +8,9 @@
         <field name="property_account_income_categ_id" ref="pcg_7011"/>
         <field name="income_currency_exchange_account_id" ref="pcg_776"/>
         <field name="expense_currency_exchange_account_id" ref="pcg_676"/>
-        <field name="default_pos_receivable_account_id" ref="pcg_4113" />
+        <field name="default_pos_receivable_account_id" ref="pcg_4113"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="pcg_6019"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="pcg_7019"/>
     </record>
 
 </odoo>
diff --git a/addons/l10n_th/__init__.py b/addons/l10n_th/__init__.py
index 1b8d7518cd3..103388bb8ed 100644
--- a/addons/l10n_th/__init__.py
+++ b/addons/l10n_th/__init__.py
@@ -1,7 +1,6 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
-
 def _preserve_tag_on_taxes(cr, registry):
     from odoo.addons.account.models.chart_template import preserve_existing_tags_on_taxes
     preserve_existing_tags_on_taxes(cr, registry, 'l10n_th')
diff --git a/addons/l10n_th/data/l10n_th_chart_post_data.xml b/addons/l10n_th/data/l10n_th_chart_post_data.xml
index 606e909169d..2c8bb908387 100644
--- a/addons/l10n_th/data/l10n_th_chart_post_data.xml
+++ b/addons/l10n_th/data/l10n_th_chart_post_data.xml
@@ -7,6 +7,6 @@
         <field name="property_account_income_categ_id" ref="a_sales"/>
         <field name="income_currency_exchange_account_id" ref="a_income_gain"/>
         <field name="expense_currency_exchange_account_id" ref="a_exp_loss"/>
-        <field name="default_pos_receivable_account_id" ref="a_recv_pos" />
+        <field name="default_pos_receivable_account_id" ref="a_recv_pos"/>
     </record>
 </odoo>
diff --git a/addons/l10n_tw/data/account_chart_template_data.xml b/addons/l10n_tw/data/account_chart_template_data.xml
index 2e7c14f531a..7a552d54e7f 100644
--- a/addons/l10n_tw/data/account_chart_template_data.xml
+++ b/addons/l10n_tw/data/account_chart_template_data.xml
@@ -1,18 +1,20 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
     <record id="l10n_tw_chart_template" model="account.chart.template">
-        <field name="use_anglo_saxon" eval="True" />
-        <field name="property_account_receivable_id" ref="tw_119100" />
-        <field name="property_account_payable_id" ref="tw_217100" />
-        <field name="property_account_expense_categ_id" ref="tw_511100" />
-        <field name="property_account_income_categ_id" ref="tw_411100" />
-        <field name="property_stock_account_input_categ_id" ref="tw_217150" />
-        <field name="property_stock_account_output_categ_id" ref="tw_123150" />
-        <field name="property_stock_valuation_account_id" ref="tw_123100" />
-        <field name="income_currency_exchange_account_id" ref="tw_718100" />
-        <field name="expense_currency_exchange_account_id" ref="tw_718200" />
-        <field name="default_cash_difference_income_account_id" ref="tw_718500" />
-        <field name="default_cash_difference_expense_account_id" ref="tw_718600" />
-        <field name="default_pos_receivable_account_id" ref="tw_119150" />
+        <field name="use_anglo_saxon" eval="True"/>
+        <field name="property_account_receivable_id" ref="tw_119100"/>
+        <field name="property_account_payable_id" ref="tw_217100"/>
+        <field name="property_account_expense_categ_id" ref="tw_511100"/>
+        <field name="property_account_income_categ_id" ref="tw_411100"/>
+        <field name="property_stock_account_input_categ_id" ref="tw_217150"/>
+        <field name="property_stock_account_output_categ_id" ref="tw_123150"/>
+        <field name="property_stock_valuation_account_id" ref="tw_123100"/>
+        <field name="income_currency_exchange_account_id" ref="tw_718100"/>
+        <field name="expense_currency_exchange_account_id" ref="tw_718200"/>
+        <field name="default_cash_difference_income_account_id" ref="tw_718500"/>
+        <field name="default_cash_difference_expense_account_id" ref="tw_718600"/>
+        <field name="default_pos_receivable_account_id" ref="tw_119150"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="tw_411400"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="tw_512400"/>
     </record>
 </odoo>
diff --git a/addons/l10n_uy/data/l10n_uy_chart_post_data.xml b/addons/l10n_uy/data/l10n_uy_chart_post_data.xml
index aa7b316bbfc..61a0adf99f5 100644
--- a/addons/l10n_uy/data/l10n_uy_chart_post_data.xml
+++ b/addons/l10n_uy/data/l10n_uy_chart_post_data.xml
@@ -7,6 +7,8 @@
         <field name="property_account_expense_categ_id" ref="uy_code_5100"/>
         <field name="income_currency_exchange_account_id" ref="uy_code_4302"/>
         <field name="expense_currency_exchange_account_id" ref="uy_code_5302"/>
-        <field name="default_pos_receivable_account_id" ref="uy_code_11307" />
+        <field name="default_pos_receivable_account_id" ref="uy_code_11307"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="uy_code_5303"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="uy_code_4303"/>
     </record>
 </odoo>
diff --git a/addons/l10n_vn/data/account.account.template.csv b/addons/l10n_vn/data/account.account.template.csv
index 7297389550b..510c988d527 100644
--- a/addons/l10n_vn/data/account.account.template.csv
+++ b/addons/l10n_vn/data/account.account.template.csv
@@ -188,3 +188,5 @@
 "chart8211","Current tax expense",8211,"expense","vn_template","False"
 "chart8212","Deferred tax expense",8212,"expense","vn_template","False"
 "chart911","Income Summary",911,"equity_unaffected","vn_template","False"
+"chart9993","Cash Discount Loss",9993,"expense","vn_template","False"
+"chart9994","Cash Discount Income",9994,"income_other","vn_template","False"
diff --git a/addons/l10n_vn/data/l10n_vn_chart_post_data.xml b/addons/l10n_vn/data/l10n_vn_chart_post_data.xml
index 3612bdc511e..6e572c2c167 100644
--- a/addons/l10n_vn/data/l10n_vn_chart_post_data.xml
+++ b/addons/l10n_vn/data/l10n_vn_chart_post_data.xml
@@ -7,6 +7,8 @@
         <field name="property_account_income_categ_id" ref="chart5111"/>
         <field name="income_currency_exchange_account_id" ref="chart515"/>
         <field name="expense_currency_exchange_account_id" ref="chart635"/>
-        <field name="default_pos_receivable_account_id" ref="chart132" />
+        <field name="default_pos_receivable_account_id" ref="chart132"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="chart9993"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="chart9994"/>
     </record>
 </odoo>