[FIX] account: allow full reconciliation for tax lines on entries mixing cash basis and regular taxes

Solves https://github.com/odoo/odoo/issues/56803

Use case:

1) Create accounts ACC TAX A, ACC TAX B, with reconcile = True, internal_type = other

2) Create Tax A, with tax_exigibilty = on_invoice and account_id = ACC TAX A, 20%

3) Create Tax B, with tax_exigibilty = on_payment and account_id = ACC TAX B and cash_basic_account_id = ACC TAX A, 20%

4) Create invoice A, account_id = Tax A, unit_price = 1000, Valide invoice

5) Create invoice B, account_id = Tax B, unit_price = 500, Valide invoice,

6) Register full payment for invoice B. The cash basis tax creates a miscellaneous operation MISC A, containing a line on ACC TAX A.

7) Create a mis operation MISC TVA, like this:
line 1 : account_id = ACC TAX A, credit = 300
line 2 : account_id = 401100, debit = 300

8) Reconcile the following move lines:
line of MISC A with account ACC TAX A (300)
line of invoice A with account ACC TAX A (200)
line of MISC TVA with account ACC TAX A (100)

==> When doing that, not full reconcile object was created between the reconciled lines, while it should have been.

X-original-commit: ff35a49

[IMP] account: reintroduce a test that should have been forward-ported …

This test was made together with a bugfix by https://github.com/odoo/odoo/pull/51529 . The fix did not need to be forward-ported to 13.0, but the test should have been, so that we are sure it does not break again in the future.

closes odoo/odoo#58072

X-original-commit: 5d00592f7d803888d8d5befd5a8cd1b096067860
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>

addons/account/tests/common.py

@@ -46,7 +46,7 @@ class AccountTestInvoicingCommon(SavepointCase):
         cls.cr = cls.env.cr
 
         cls.company_data_2 = cls.setup_company_data('company_2_data', chart_template=chart_template)
-        cls.company_data = cls.setup_company_data('company_1_data', chart_template=chart_template) 
+        cls.company_data = cls.setup_company_data('company_1_data', chart_template=chart_template)
 
         user.write({
             'company_ids': [(6, 0, (cls.company_data['company'] + cls.company_data_2['company']).ids)],
@@ -359,15 +359,29 @@ class AccountTestInvoicingCommon(SavepointCase):
         })
 
     @classmethod
-    def init_invoice(cls, move_type, partner=None, invoice_date=None):
+    def init_invoice(cls, move_type, partner=None, invoice_date=None, post=False, products=[], amounts=[], taxes=None):
         move_form = Form(cls.env['account.move'].with_context(default_move_type=move_type))
         move_form.invoice_date = invoice_date or fields.Date.from_string('2019-01-01')
         move_form.partner_id = partner or cls.partner_a
-        with move_form.invoice_line_ids.new() as line_form:
-            line_form.product_id = cls.product_a
-        with move_form.invoice_line_ids.new() as line_form:
-            line_form.product_id = cls.product_b
-        return move_form.save()
+
+        for product in products:
+            with move_form.invoice_line_ids.new() as line_form:
+                line_form.product_id = product
+                if taxes:
+                    line_form.tax_ids.add(taxes)
+
+        for amount in amounts:
+            with move_form.invoice_line_ids.new() as line_form:
+                line_form.price_unit = amount
+                if taxes:
+                    line_form.tax_ids.add(taxes)
+
+        rslt = move_form.save()
+
+        if post:
+            rslt.action_post()
+
+        return rslt
 
     def assertInvoiceValues(self, move, expected_lines_values, expected_move_values):
         def sort_lines(lines):

addons/account/tests/test_account_move_in_invoice.py

@@ -13,7 +13,7 @@ class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
     def setUpClass(cls, chart_template_ref=None):
         super().setUpClass(chart_template_ref=chart_template_ref)
 
-        cls.invoice = cls.init_invoice('in_invoice')
+        cls.invoice = cls.init_invoice('in_invoice', products=cls.product_a+cls.product_b)
 
         cls.product_line_vals_1 = {
             'name': cls.product_a.name,

addons/account/tests/test_account_move_in_refund.py

@@ -12,7 +12,7 @@ class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
     def setUpClass(cls, chart_template_ref=None):
         super().setUpClass(chart_template_ref=chart_template_ref)
 
-        cls.invoice = cls.init_invoice('in_refund')
+        cls.invoice = cls.init_invoice('in_refund', products=cls.product_a+cls.product_b)
 
         cls.product_line_vals_1 = {
             'name': cls.product_a.name,

addons/account/tests/test_account_move_out_invoice.py

@@ -16,7 +16,7 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
     def setUpClass(cls, chart_template_ref=None):
         super().setUpClass(chart_template_ref=chart_template_ref)
 
-        cls.invoice = cls.init_invoice('out_invoice')
+        cls.invoice = cls.init_invoice('out_invoice', products=cls.product_a+cls.product_b)
 
         cls.product_line_vals_1 = {
             'name': cls.product_a.name,

addons/account/tests/test_account_move_out_refund.py

@@ -12,7 +12,7 @@ class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
     def setUpClass(cls, chart_template_ref=None):
         super().setUpClass(chart_template_ref=chart_template_ref)
 
-        cls.invoice = cls.init_invoice('out_refund')
+        cls.invoice = cls.init_invoice('out_refund', products=cls.product_a+cls.product_b)
 
         cls.product_line_vals_1 = {
             'name': cls.product_a.name,

addons/account/tests/test_account_move_reconcile.py

@@ -43,14 +43,14 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
             'user_type_id': cls.env.ref('account.data_account_type_revenue').id,
             'company_id': cls.company_data['company'].id,
         })
-        
+
         cls.tax_account_1 = cls.env['account.account'].create({
             'code': 'tax_account_1',
             'name': 'tax_account_1',
             'user_type_id': cls.env.ref('account.data_account_type_revenue').id,
             'company_id': cls.company_data['company'].id,
         })
-        
+
         cls.tax_account_2 = cls.env['account.account'].create({
             'code': 'tax_account_2',
             'name': 'tax_account_2',
@@ -74,6 +74,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
             'amount': 33.3333,
             'company_id': cls.company_data['company'].id,
             'cash_basis_transition_account_id': cls.cash_basis_transfer_account.id,
+            'tax_exigibility': 'on_payment',
             'invoice_repartition_line_ids': [
                 (0, 0, {
                     'factor_percent': 100,
@@ -82,7 +83,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                 }),
 
                 (0, 0, {
-                    'factor_percent': 10,
+                    'factor_percent': 100,
                     'repartition_type': 'tax',
                     'account_id': cls.tax_account_1.id,
                     'tag_ids': [(6, 0, cls.tax_tags[1].ids)],
@@ -96,7 +97,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                 }),
 
                 (0, 0, {
-                    'factor_percent': 10,
+                    'factor_percent': 100,
                     'repartition_type': 'tax',
                     'account_id': cls.tax_account_1.id,
                     'tag_ids': [(6, 0, cls.tax_tags[3].ids)],
@@ -109,6 +110,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
             'amount': 0.0001,
             'company_id': cls.company_data['company'].id,
             'cash_basis_transition_account_id': cls.cash_basis_transfer_account.id,
+            'tax_exigibility': 'on_payment',
             'invoice_repartition_line_ids': [
                 (0, 0, {
                     'factor_percent': 100,
@@ -117,7 +119,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                 }),
 
                 (0, 0, {
-                    'factor_percent': 10,
+                    'factor_percent': 100,
                     'repartition_type': 'tax',
                     'account_id': cls.tax_account_2.id,
                     'tag_ids': [(6, 0, cls.tax_tags[5].ids)],
@@ -131,7 +133,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                 }),
 
                 (0, 0, {
-                    'factor_percent': 10,
+                    'factor_percent': 100,
                     'repartition_type': 'tax',
                     'account_id': cls.tax_account_2.id,
                     'tag_ids': [(6, 0, cls.tax_tags[7].ids)],
@@ -171,10 +173,10 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
 
     def assertAmountsGroupByAccount(self, amount_per_account):
         expected_values = {account.id: (account, balance, amount_currency) for account, balance, amount_currency in amount_per_account}
-        
+
         if not expected_values:
             return
-        
+
         self.cr.execute('''
             SELECT
                 line.account_id,
@@ -209,7 +211,7 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
                 SUM(line.balance)
             FROM account_account_tag_account_move_line_rel rel
             JOIN account_move_line line ON line.id = rel.account_move_line_id
-            WHERE line.tax_exigible IS TRUE 
+            WHERE line.tax_exigible IS TRUE
             GROUP BY rel.account_account_tag_id
         ''')
 
@@ -752,9 +754,9 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
         })
 
         (cash_basis_move + payment_move).action_post()
-        
+
         # Initial amounts by accounts:
-        
+
         self.assertAmountsGroupByAccount([
             # Account                               Balance     Amount Currency
             (self.cash_basis_transfer_account,      -33.34,     -33.34),
@@ -1633,3 +1635,86 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
             (self.tax_tags[4],  -100.0),
             (self.tax_tags[5],  -0.01),
         ])
+
+    def test_caba_mix_reconciliation(self):
+        """ Test the reconciliation of tax lines (when using a reconcilable tax account)
+        for cases mixing taxes exigible on payment and on invoices.
+        """
+
+        # Make the tax account reconcilable
+        self.tax_account_1.reconcile = True
+
+        # Create a tax using the same accounts as the CABA one
+        non_caba_tax = self.env['account.tax'].create({
+            'name': 'tax 20%',
+            'type_tax_use': 'purchase',
+            'company_id': self.company_data['company'].id,
+            'amount': 20,
+            'tax_exigibility': 'on_invoice',
+            'invoice_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': self.tax_account_1.id,
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': self.tax_account_1.id,
+                }),
+            ],
+        })
+
+        # Create an invoice with a non-CABA tax
+        non_caba_inv = self.init_invoice('in_invoice', amounts=[1000], post=True, taxes=non_caba_tax)
+
+        # Create an invoice with a CABA tax using the same tax account and pay it
+        caba_inv = self.init_invoice('in_invoice', amounts=[300], post=True, taxes=self.cash_basis_tax_a_third_amount)
+
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=caba_inv.ids).create({
+            'payment_date': caba_inv.date,
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        })
+        pmt_wizard._create_payments()
+
+        partial_rec = caba_inv.mapped('line_ids.matched_debit_ids')
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', '=', partial_rec.id)])
+
+        # Create a misc operation with a line on the tax account, for full reconcile of those tax lines
+        misc_move = self.env['account.move'].create({
+            'name': "Misc move",
+            'journal_id': self.company_data['default_journal_misc'].id,
+            'line_ids': [
+                (0, 0, {
+                    'name': 'line 1',
+                    'account_id': self.tax_account_1.id,
+                    'credit': 300,
+                }),
+                (0, 0, {
+                    'name': 'line 2',
+                    'account_id': self.company_data['default_account_expense'].id, # Whatever the account here
+                    'debit': 300,
+                })
+            ],
+        })
+
+        misc_move.action_post()
+
+        lines_to_reconcile = (misc_move + caba_move + non_caba_inv).mapped('line_ids').filtered(lambda x: x.account_id == self.tax_account_1)
+        lines_to_reconcile.reconcile()
+
+        # Check full reconciliation
+        self.assertTrue(all(line.full_reconcile_id for line in lines_to_reconcile), "All tax lines should be fully reconciled")

addons/account/tests/test_payment_term.py

@@ -67,7 +67,7 @@ class TestAccountInvoiceRounding(AccountTestInvoicingCommon):
             ],
         })
 
-        cls.invoice = cls.init_invoice('out_refund')
+        cls.invoice = cls.init_invoice('out_refund', products=cls.product_a+cls.product_b)
 
     def assertPaymentTerm(self, pay_term, invoice_date, dates):
         with Form(self.invoice) as move_form:

addons/account_debit_note/tests/test_out_debit_note.py

@@ -9,7 +9,7 @@ class TestAccountDebitNote(AccountTestInvoicingCommon):
 
     def test_00_debit_note_out_invoice(self):
         """ Debit Note of a regular Customer Invoice"""
-        invoice = self.init_invoice('out_invoice')
+        invoice = self.init_invoice('out_invoice', products=self.product_a+self.product_b)
         invoice.action_post()
         move_debit_note_wiz = self.env['account.debit.note'].with_context(active_model="account.move",
                                                                        active_ids=invoice.ids).create({
@@ -28,7 +28,7 @@ class TestAccountDebitNote(AccountTestInvoicingCommon):
 
     def test_10_debit_note_in_refund(self):
         """ Debit Note of a vendor refund (is a regular vendor bill) """
-        invoice = self.init_invoice('in_refund')
+        invoice = self.init_invoice('in_refund', products=self.product_a+self.product_b)
         invoice.action_post()
         move_debit_note_wiz = self.env['account.debit.note'].with_context(active_model="account.move",
                                                                           active_ids=invoice.ids).create({

addons/l10n_fi/tests/test_get_reference.py

@@ -10,7 +10,7 @@ class InvoiceGetReferenceTest(AccountTestInvoicingCommon):
     def setUpClass(cls, chart_template_ref='l10n_fi.fi_chart_template'):
         super().setUpClass(chart_template_ref=chart_template_ref)
 
-        cls.invoice = cls.init_invoice('out_invoice')
+        cls.invoice = cls.init_invoice('out_invoice', products=cls.product_a+cls.product_b)
 
     def test_get_reference_finnish_invoice(self):
         self.assertFalse(self.invoice.payment_reference)

addons/l10n_fi/tests/test_references.py

@@ -15,7 +15,7 @@ class PaymentReferenceTest(AccountTestInvoicingCommon):
     def setUpClass(cls, chart_template_ref='l10n_fi.fi_chart_template'):
         super().setUpClass(chart_template_ref=chart_template_ref)
 
-        cls.invoice = cls.init_invoice('out_invoice')
+        cls.invoice = cls.init_invoice('out_invoice', products=cls.product_a+cls.product_b)
 
     def test_payment_reference_fi(self):