This commit:
1. Allows exporting the FEC without any VAT number. Indeed, a company can have to submit its FEC without being submitted to VAT regulation.
2. Allows non french companies to export FEC file.
3. The FEC now includes the journal items == 0 and/or journal entries which total is 0.
Initially, french tax administration rejected the journal items which balance is 0.
But after several requests from tax payers, they agreed because they prefer continuous sequences and some tax payers post entries which total amount is 0.
task-2717676
closesodoo/odoo#82456
X-original-commit: e6206b03ba245ece3d8f765644d71f2d2008398d
Signed-off-by: Laurent Smet <las@odoo.com>