from odoo import Command, fields from odoo.addons.account.tests.common import AccountTestInvoicingCommon from odoo.tests import tagged @tagged('post_install', '-at_install') class TestAccountBillPartialDeductibility(AccountTestInvoicingCommon): def test_simple_bill_partial_deductibility(self): bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_date': fields.Date.today(), 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 25.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 3.75, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 11.25, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -115.0, 'tax_ids': []}, # noqa: E241 ], {} ) bill.invoice_line_ids[0].quantity = 2 self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 200.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -50.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 7.5, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 22.5, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -230.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 50.0, 'tax_ids': []}, # noqa: E241 ], {} ) bill.invoice_line_ids[0].price_unit = 50.0 self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 3.75, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 11.25, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -115.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 25.0, 'tax_ids': []}, # noqa: E241 ], {} ) bill.invoice_line_ids[0].deductible_amount = 100.0 self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 15.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -115.0, 'tax_ids': []}, # noqa: E241 ], {} ) bill.invoice_line_ids[0].deductible_amount = 75.0 bill.action_post() self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 11.25, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -115.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': bill.name + ' - private part', 'balance': 25.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': bill.name + ' - private part (taxes)', 'balance': 3.75, 'tax_ids': []}, # noqa: E241 ], {} ) def test_bill_partial_deductibility_with_identical_lines(self): bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }), Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 50.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 7.5, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 22.5, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -230.0, 'tax_ids': []}, # noqa: E241 ], {} ) def test_bill_partial_deductibility_with_several_invoice_lines(self): bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_line_ids': [ Command.create({ 'name': 'Partial item 1', 'price_unit': 100, 'quantity': 3, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }), Command.create({ 'name': 'Partial item 2', 'price_unit': 150, 'quantity': 1, 'deductible_amount': 80.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }), Command.create({ 'name': 'Full item', 'price_unit': 200, 'quantity': 1, 'deductible_amount': 100.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }), ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Full item', 'balance': 200.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'product', 'name': 'Partial item 1', 'balance': 300.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'product', 'name': 'Partial item 2', 'balance': 150.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item 1', 'balance': -75.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item 2', 'balance': -30.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 105.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 15.75, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 81.75, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -747.5, 'tax_ids': []}, # noqa: E241 ], {} ) def test_bill_partial_deductibility_with_different_taxes(self): tax_21 = self.tax_purchase_a.copy({ 'name': '21%', 'amount': 21, }) bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [ Command.set((self.tax_purchase_a + tax_21).ids), ], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id, tax_21.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id, tax_21.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 25.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 9.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 11.25, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '21%', 'balance': 15.75, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -136.0, 'tax_ids': []}, # noqa: E241 ], {} ) def test_bill_partial_deductibility_with_several_lines_with_different_taxes(self): tax_21 = self.tax_purchase_a.copy({ 'name': '21%', 'amount': 21, }) bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_line_ids': [ Command.create({ 'name': 'Partial item 1', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [ Command.set(self.tax_purchase_a.ids), ], }), Command.create({ 'name': 'Partial item 2', 'price_unit': 120, 'quantity': 2, 'deductible_amount': 50.00, 'tax_ids': [ Command.set(tax_21.ids), ], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item 1', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'product', 'name': 'Partial item 2', 'balance': 240.0, 'tax_ids': [tax_21.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item 1', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item 2', 'balance': -120.0, 'tax_ids': [tax_21.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 145.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 28.95, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 11.25, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '21%', 'balance': 25.2, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -405.4, 'tax_ids': []}, # noqa: E241 ], {} ) def test_bill_partial_deductibility_with_discounts(self): bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'discount': 50, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 50.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -12.5, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 12.5, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 1.88, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 5.63, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -57.51, 'tax_ids': []}, # noqa: E241 ], {} ) def test_bill_partial_deductibility_with_cash_rounding(self): cash_rounding = self.env['account.cash.rounding'].create({ 'name': 'Rounding 10', 'rounding_method': 'HALF-UP', 'rounding': 10, 'profit_account_id': self.cash_rounding_a.profit_account_id.id, 'loss_account_id': self.cash_rounding_a.loss_account_id.id, }) bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_cash_rounding_id': cash_rounding.id, 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': 100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': -25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 25.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 3.75, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': 11.25, 'tax_ids': []}, # noqa: E241 {'display_type': 'rounding', 'name': 'Rounding 10', 'balance' : 5.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': -120.0, 'tax_ids': []}, # noqa: E241 ], {} ) def test_simple_refund_partial_deductibility(self): bill = self.env['account.move'].create({ 'move_type': 'in_refund', 'partner_id': self.partner_a.id, 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'Partial item', 'balance': -100.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product', 'name': 'Partial item', 'balance': 25.0, 'tax_ids': [self.tax_purchase_a.id]}, # noqa: E241 {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': -25.0, 'tax_ids': []}, # noqa: E241 {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': -3.75, 'tax_ids': []}, # noqa: E241 {'display_type': 'tax', 'name': '15%', 'balance': -11.25, 'tax_ids': []}, # noqa: E241 {'display_type': 'payment_term', 'name': False, 'balance': 115.0, 'tax_ids': []}, # noqa: E241 ], {} ) def test_bill_non_deductible_tax_in_tax_totals(self): bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_date': '2024-01-01', 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }) ] }) expected_values = { 'same_tax_base': False, 'currency_id': self.env.company.currency_id.id, 'base_amount_currency': 100.0, 'tax_amount_currency': 15.0, 'total_amount_currency': 115.0, 'subtotals': [ { 'name': "Untaxed Amount", 'base_amount_currency': 100.0, 'tax_amount_currency': 15.0, 'tax_groups': [ { 'id': self.tax_purchase_a.tax_group_id.id, 'non_deductible_tax_amount': -3.75, 'non_deductible_tax_amount_currency': -3.75, 'base_amount_currency': 100.0, 'tax_amount_currency': 15.0, 'display_base_amount_currency': 75.0, }, ], }, ], } self._assert_tax_totals_summary(bill.tax_totals, expected_values) def test_refund_non_deductible_tax_in_tax_totals(self): refund = self.env['account.move'].create({ 'move_type': 'in_refund', 'partner_id': self.partner_a.id, 'invoice_date': '2024-01-01', 'invoice_line_ids': [ Command.create({ 'name': 'Partial item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 75.00, 'tax_ids': [Command.set(self.tax_purchase_a.ids)], }) ] }) expected_values = { 'same_tax_base': False, 'currency_id': self.env.company.currency_id.id, 'base_amount_currency': 100.0, 'tax_amount_currency': 15.0, 'total_amount_currency': 115.0, 'subtotals': [ { 'name': "Untaxed Amount", 'base_amount_currency': 100.0, 'tax_amount_currency': 15.0, 'tax_groups': [ { 'id': self.tax_purchase_a.tax_group_id.id, 'non_deductible_tax_amount': -3.75, 'non_deductible_tax_amount_currency': -3.75, 'base_amount_currency': 100.0, 'tax_amount_currency': 15.0, 'display_base_amount_currency': 75.0, }, ], }, ], } self._assert_tax_totals_summary(refund.tax_totals, expected_values) def test_bill_partial_deductibility_with_reverse_charge(self): tax_reverse_charge = self.env['account.tax'].create({ 'name': 'Reverse Charge 20%', 'amount_type': 'percent', 'amount': 20.0, 'type_tax_use': 'purchase', 'invoice_repartition_line_ids': [ Command.create({'repartition_type': 'base'}), Command.create({'repartition_type': 'tax', 'factor_percent': 100.0, 'account_id': self.company_data['default_account_tax_purchase'].id}), Command.create({'repartition_type': 'tax', 'factor_percent': -100.0, 'account_id': self.company_data['default_account_tax_purchase'].id}), ], 'refund_repartition_line_ids': [ Command.create({'repartition_type': 'base'}), Command.create({'repartition_type': 'tax', 'factor_percent': 100.0, 'account_id': self.company_data['default_account_tax_purchase'].id}), Command.create({'repartition_type': 'tax', 'factor_percent': -100.0, 'account_id': self.company_data['default_account_tax_purchase'].id}), ], }) bill = self.env['account.move'].create({ 'move_type': 'in_invoice', 'partner_id': self.partner_a.id, 'invoice_date': fields.Date.today(), 'invoice_line_ids': [ Command.create({ 'name': 'RC Partial Item', 'price_unit': 100, 'quantity': 1, 'deductible_amount': 60.00, 'tax_ids': [Command.set(tax_reverse_charge.ids)], }) ] }) self.assertInvoiceValues( bill, [ {'display_type': 'product', 'name': 'RC Partial Item', 'balance': 100.0, 'tax_ids': [tax_reverse_charge.id]}, {'display_type': 'non_deductible_product', 'name': 'RC Partial Item', 'balance': -40.0, 'tax_ids': [tax_reverse_charge.id]}, {'display_type': 'non_deductible_product_total', 'name': 'private part', 'balance': 40.0, 'tax_ids': []}, {'display_type': 'non_deductible_tax', 'name': 'private part (taxes)', 'balance': 8.0, 'tax_ids': []}, {'display_type': 'tax', 'name': 'Reverse Charge 20%', 'balance': -20.0, 'tax_ids': []}, {'display_type': 'tax', 'name': 'Reverse Charge 20%', 'balance': 12.0, 'tax_ids': []}, {'display_type': 'payment_term', 'name': False, 'balance': -100.0, 'tax_ids': []}, ], {} )