import datetime
from contextlib import suppress
from odoo import fields, Command
from odoo.tests import tagged, Form
from odoo.exceptions import ValidationError
from odoo.addons.l10n_it_edi.tests.common import TestItEdi
@tagged('post_install_l10n', 'post_install', '-at_install')
class TestWithholdingAndPensionFundTaxes(TestItEdi):
@classmethod
def setUpClass(cls):
super().setUpClass()
def find_tax_by_ref(ref_name):
return cls.env['account.chart.template'].with_company(cls.company).ref(ref_name)
cls.withholding_sale_tax = find_tax_by_ref('20vwc')
cls.withholding_purchase_tax = find_tax_by_ref('20awc')
cls.withholding_sale_tax_23_base50 = find_tax_by_ref('23vwo')
cls.withholding_sale_tax_23_base20 = find_tax_by_ref('23vwn')
cls.pension_fund_sale_tax = find_tax_by_ref('4vcp')
cls.enasarco_sale_tax = find_tax_by_ref('enasarcov')
cls.withholding_purchase_tax_23_base50 = find_tax_by_ref('23awo')
cls.withholding_purchase_tax_23_base20 = find_tax_by_ref('23awn')
cls.enasarco_purchase_tax = find_tax_by_ref('enasarcoa')
cls.inps_tax = find_tax_by_ref('4vinps')
cls.inps_purchase_tax = find_tax_by_ref('4ainps')
cls.zero_tax = cls.env['account.tax'].with_company(cls.company).create({
'name': 'ZeroTax',
'sequence': 31,
'type_tax_use': 'sale',
'amount': 0.0,
'amount_type': 'percent',
'l10n_it_exempt_reason': 'N2.2',
'invoice_legal_notes': 'Fatture emesse o ricevute da contribuenti forfettari o minimi',
})
cls.withholding_sale_line = {
'name': 'withholding_line',
'quantity': 1,
'tax_ids': [(6, 0, [
cls.withholding_sale_tax.id,
cls.company.account_sale_tax_id.id,
])]
}
cls.pension_fund_sale_line = {
'name': 'pension_fund_line',
'quantity': 1,
'tax_ids': [(6, 0, [
cls.withholding_sale_tax.id,
cls.pension_fund_sale_tax.id,
cls.company.account_sale_tax_id.id,
])]
}
cls.enasarco_sale_line = {
'name': 'enasarco_line',
'quantity': 1,
'tax_ids': [(6, 0, [
cls.enasarco_sale_tax.id,
cls.withholding_sale_tax_23_base50.id,
cls.company.account_sale_tax_id.id,
])]
}
cls.withholding_23_base50_sale_line = {
'name': 'withholding_23_base50_line',
'quantity': 1,
'tax_ids': [Command.set([
cls.withholding_sale_tax_23_base50.id,
cls.company.account_sale_tax_id.id,
])]
}
cls.withholding_23_base20_sale_line = {
'name': 'withholding_23_base20_line',
'quantity': 1,
'tax_ids': [Command.set([
cls.withholding_sale_tax_23_base20.id,
cls.company.account_sale_tax_id.id,
])]
}
cls.inps_sale_line = {
'name': 'inps_line',
'quantity': 1,
'tax_ids': [(6, 0, [cls.inps_tax.id, cls.zero_tax.id])]
}
cls.invoice_lines = [
('Ordinary accounting service for the year', 350.0),
('Balance deposit for the past year', 300.0),
('Ordinary accounting service for the trimester', 50.0),
('Electronic invoices management', 50.0),
]
cls.withholding_tax_invoice = cls.env['account.move'].with_company(cls.company).create({
'move_type': 'out_invoice',
'company_id': cls.company.id,
'partner_id': cls.italian_partner_a.id,
'invoice_date': datetime.date(2022, 3, 24),
'invoice_date_due': datetime.date(2022, 3, 24),
'invoice_line_ids': [
(0, 0, {
**cls.withholding_sale_line,
'name': name,
'price_unit': price,
}) for (name, price) in cls.invoice_lines
],
})
cls.pension_fund_tax_invoice = cls.env['account.move'].with_company(cls.company).create({
'move_type': 'out_invoice',
'company_id': cls.company.id,
'partner_id': cls.italian_partner_a.id,
'invoice_date': datetime.date(2022, 3, 24),
'invoice_date_due': datetime.date(2022, 3, 24),
'invoice_line_ids': [
(0, 0, {
**cls.pension_fund_sale_line,
'name': name,
'price_unit': price,
}) for (name, price) in cls.invoice_lines
]
})
cls.enasarco_tax_invoice = cls.env['account.move'].with_company(cls.company).create({
'move_type': 'out_invoice',
'company_id': cls.company.id,
'partner_id': cls.italian_partner_a.id,
'invoice_date': datetime.date(2022, 3, 24),
'invoice_date_due': datetime.date(2022, 3, 24),
'invoice_line_ids': [
(0, 0, {
**cls.enasarco_sale_line,
'name': name,
'price_unit': price,
}) for (name, price) in cls.invoice_lines
]
})
cls.inps_tax_invoice = cls.env['account.move'].with_company(cls.company).create({
'move_type': 'out_invoice',
'company_id': cls.company.id,
'partner_id': cls.italian_partner_a.id,
'invoice_date': datetime.date(2022, 3, 24),
'invoice_date_due': datetime.date(2022, 3, 24),
'invoice_line_ids': [
(0, 0, {
**cls.inps_sale_line,
'name': name,
'price_unit': price,
}) for (name, price) in cls.invoice_lines
]
})
cls.withholding_sale_tax_23_base50_invoice = cls.env['account.move'].with_company(cls.company).create({
'move_type': 'out_invoice',
'company_id': cls.company.id,
'partner_id': cls.italian_partner_a.id,
'invoice_date': datetime.date(2022, 3, 24),
'invoice_date_due': datetime.date(2022, 3, 24),
'invoice_line_ids': [
Command.create({
**cls.withholding_23_base50_sale_line,
'name': name,
'price_unit': price,
}) for (name, price) in cls.invoice_lines
]
})
cls.withholding_sale_tax_23_base20_invoice = cls.env['account.move'].with_company(cls.company).create({
'move_type': 'out_invoice',
'company_id': cls.company.id,
'partner_id': cls.italian_partner_a.id,
'invoice_date': datetime.date(2022, 3, 24),
'invoice_date_due': datetime.date(2022, 3, 24),
'invoice_line_ids': [
Command.create({
**cls.withholding_23_base20_sale_line,
'name': name,
'price_unit': price,
}) for (name, price) in cls.invoice_lines
]
})
cls.withholding_tax_invoice._post()
cls.pension_fund_tax_invoice._post()
cls.enasarco_tax_invoice._post()
cls.inps_tax_invoice._post()
cls.withholding_sale_tax_23_base50_invoice._post()
cls.withholding_sale_tax_23_base20_invoice._post()
def test_withholding_tax_change(self):
tax_form = Form(self.env['account.tax'])
name = "Test Withholding"
tax_form.name = name
tax_form.amount = -2.00
tax_form.l10n_it_withholding_type = 'RT01'
tax_form.l10n_it_withholding_reason = False
with self.assertRaises(ValidationError):
tax_form.save()
tax_form.l10n_it_withholding_reason = "A"
tax = tax_form.save()
self.assertRecordValues(tax, [{
'name': name,
'amount': -2.00,
'l10n_it_withholding_type': 'RT01',
'l10n_it_withholding_reason': 'A',
}])
tax_form.l10n_it_withholding_type = False
tax = tax_form.save()
self.assertRecordValues(tax, [{
'name': name,
'amount': -2.00,
'l10n_it_withholding_type': False,
'l10n_it_withholding_reason': False,
}])
def test_withholding_tax_constraints(self):
with self.assertRaises(ValidationError):
self.withholding_sale_tax.amount = 10
with self.assertRaises(ValidationError):
self.withholding_sale_tax.l10n_it_withholding_type = False
with self.assertRaises(ValidationError):
self.withholding_sale_tax.l10n_it_withholding_reason = False
with self.assertRaises(ValidationError):
self.company.account_sale_tax_id.l10n_it_withholding_type = "RT02"
####################################################
# WITHHOLDING TAX
####################################################
def test_withholding_taxes_export(self):
"""
Invoice
-------------------------------------------------------------
Ordinary accounting service for the year 350.00
Balance deposit for the past year 300.00
Ordinary accounting service for the trimester 50.00
Electronic invoices management 50.00
-------------------------------------------------------------
Total untaxed: 750.00
Withholding: 20% of Untaxed Amount -150.00
VAT: 22% of Untaxed Amount 165.00
Document total: Untaxed Amount + VAT 915.00
Payment amount: Document total - Withholding 765.00
"""
self._assert_export_invoice(self.withholding_tax_invoice, 'withholding_tax_invoice.xml')
def test_withholding_taxes_import(self):
invoice = self._assert_import_invoice('IT00470550013_withh.xml', [{
'invoice_date': fields.Date.from_string('2022-03-24'),
'amount_untaxed': 750.0,
'amount_total': 765.00,
'amount_tax': 15.0,
'invoice_line_ids': [{
'name': name,
'price_unit': price_unit,
} for name, price_unit in self.invoice_lines]
}])
for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]):
withholding_taxes = line.tax_ids.filtered(lambda x: x.l10n_it_withholding_type)
pension_fund_taxes = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type)
vat_taxes = line.tax_ids - withholding_taxes - pension_fund_taxes
self.assertEqual([1, 1, 0], [len(x) for x in (vat_taxes, withholding_taxes, pension_fund_taxes)])
####################################################
# PENSION FUND TAX
####################################################
def test_pension_fund_taxes_export(self):
"""
Invoice
-------------------------------------------------------------
Ordinary accounting service for the year 350.00
Balance deposit for the past year 300.00
Ordinary accounting service for the trimester 50.00
Electronic invoices management 50.00
-------------------------------------------------------------
Total untaxed: 750.00
Pension fund: 4% of Untaxed Amount 30.00
Withholding: 20% of Untaxed Amount -150.00
VAT: 22% of Untaxed Amount + Pension fund 171.60
Document total: Taxed Amount 951.60
Payment amount: Document total - Withholding 801.60
"""
self._assert_export_invoice(self.pension_fund_tax_invoice, 'pension_fund_tax_invoice.xml')
def test_pension_fund_taxes_import_assosoftware_tag(self):
invoice = self._assert_import_invoice('IT00470550013_pfund.xml', [{
'invoice_date': fields.Date.from_string('2022-03-24'),
'amount_untaxed': 750.0,
'amount_total': 795.6,
'amount_tax': 45.6,
'invoice_line_ids': [{
'name': name,
'price_unit': price_unit,
} for name, price_unit in self.invoice_lines]
}])
for line in invoice.line_ids.filtered(lambda x: x.display_type == 'product'):
self.assertEqual(line.tax_ids, (
self.inps_purchase_tax
| self.withholding_purchase_tax
| self.company.account_purchase_tax_id
))
def test_pension_fund_taxes_import(self):
invoice = self._assert_import_invoice('IT00470550013_pfun2.xml', [{
'invoice_date': datetime.date(2022, 3, 24),
'invoice_date_due': datetime.date(2022, 3, 24),
'invoice_line_ids': [{
'name': name,
'price_unit': price,
} for name, price in self.invoice_lines]
}])
for line in invoice.line_ids.filtered(lambda x: x.display_type == 'product'):
self.assertEqual(line.tax_ids, (
self.inps_purchase_tax
| self.withholding_purchase_tax
| self.company.account_purchase_tax_id
))
####################################################
# ENASARCO TAX
####################################################
def test_enasarco_tax_export(self):
"""
Invoice
-----------------------------------------------------------------
Ordinary accounting service for the year 350.00
Balance deposit for the past year 300.00
Ordinary accounting service for the trimester 50.00
Electronic invoices management 50.00
-----------------------------------------------------------------
Total untaxed: 750.00
VAT: 22% of Untaxed Amount 165.00
ENASARCO: 8.5% of Untaxed Amount -63.75
Withholding Tax: 23% on 50% of Untaxed Amount -86.25
Document total: Taxed Amount 915.00
Payment amount: Document total - Withholding - Enasarco 765.00
"""
self._assert_export_invoice(self.enasarco_tax_invoice, 'enasarco_tax_invoice.xml')
def test_enasarco_tax_import(self):
invoice = self._assert_import_invoice('IT00470550013_enasa.xml', [{
'invoice_date': fields.Date.from_string('2022-03-24'),
'amount_untaxed': 750.0,
'amount_total': 765.0,
'amount_tax': 15.0,
'invoice_line_ids': [{
'name': name,
'price_unit': price_unit,
} for name, price_unit in self.invoice_lines]
}])
for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]):
enasarco_imported_tax = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type == 'TC07')
self.assertEqual(self.enasarco_purchase_tax, enasarco_imported_tax)
self.assertEqual(-8.5, enasarco_imported_tax.amount)
self.assertEqual(self.withholding_purchase_tax_23_base50 | enasarco_imported_tax, line.tax_ids.filtered(lambda x: x.l10n_it_withholding_reason == 'ZO'))
def test_enasarco_wrong_reason_tax_import(self):
with suppress(ValidationError):
self.enasarco_purchase_tax.l10n_it_withholding_reason = 'Q'
invoice = self._assert_import_invoice('IT00470550013_enasa.xml', [{}])
for line in invoice.line_ids.filtered(lambda x: x.balance > 0 and not x.tax_line_id):
enasarco_imported_tax = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type == 'TC07')
self.assertEqual(enasarco_imported_tax.l10n_it_withholding_reason, 'Q')
def test_enasarco_tax_import_global(self):
"""Test that if we have a unique ENASARCO line with a price of 0.0,
the pension fund contribution will be applied on the total amount of
the invoice instead of the line amount because it's considered as global.
"""
applied_xml = """
5
Contributo ENASARCO
0.00
0.00
22.00
CASSA-PREV
TC07 - ENASARCO
63.75
"""
invoice = self._assert_import_invoice('IT00470550013_enasa.xml', [{
'invoice_date': fields.Date.from_string('2022-03-24'),
'amount_untaxed': 750.0,
'amount_total': 765.0,
'amount_tax': 15.0,
'invoice_line_ids': [{
'name': name,
'price_unit': price_unit,
} for name, price_unit in self.invoice_lines]
}], applied_xml)
for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]):
enasarco_imported_tax = line.tax_ids.filtered(lambda x: x.l10n_it_pension_fund_type == 'TC07')
self.assertEqual(self.enasarco_purchase_tax, enasarco_imported_tax)
self.assertEqual(-8.5, enasarco_imported_tax.amount)
self.assertEqual(self.withholding_purchase_tax_23_base50 | enasarco_imported_tax, line.tax_ids.filtered(lambda x: x.l10n_it_withholding_reason == 'ZO'))
def test_inps_tax_export(self):
"""
Invoice
-----------------------------------------------------------------
Ordinary accounting service for the year 350.00
Balance deposit for the past year 300.00
Ordinary accounting service for the trimester 50.00
Electronic invoices management 50.00
-----------------------------------------------------------------
Total untaxed: 750.00
VAT: 0% of Untaxed Amount 0.00
INPS: 4% of Untaxed Amount 30.00
Document total: Taxed Amount 780.00
Payment amount: Document total 780.00
"""
self._assert_export_invoice(self.inps_tax_invoice, 'inps_tax_invoice.xml')
####################################################
# RA 23% WITHHOLDING TAX
####################################################
def test_withholding_tax_23_base50_export(self):
"""
Invoice
-------------------------------------------------------------
Ordinary accounting service for the year 350.00
Balance deposit for the past year 300.00
Ordinary accounting service for the trimester 50.00
Electronic invoices management 50.00
-------------------------------------------------------------
Total untaxed: 750.00
Withholding Tax: 23% on 50% of Untaxed Amount -86.25
VAT: 22% of Untaxed Amount 165.00
Document total: Untaxed Amount + VAT 915.00
Payment amount: Document total - Withholding 828.75
"""
self._assert_export_invoice(self.withholding_sale_tax_23_base50_invoice, 'withholding_23_ret50.xml')
def test_withholding_tax_23_base50_import(self):
invoice = self._assert_import_invoice('IT00470550013_ret50.xml', [{
'invoice_date': fields.Date.from_string('2022-03-24'),
'amount_untaxed': 750.0,
'amount_total': 828.75,
'amount_tax': 78.75,
'invoice_line_ids': [{
'name': name,
'price_unit': price_unit,
} for name, price_unit in self.invoice_lines]
}])
for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]):
withholding_tax = line.tax_ids.filtered(lambda x: x.l10n_it_withholding_type)
self.assertEqual(self.withholding_purchase_tax_23_base50, withholding_tax)
self.assertEqual(-11.5, withholding_tax.amount)
def test_withholding_tax_23_base20_export(self):
"""
Invoice
-------------------------------------------------------------
Ordinary accounting service for the year 350.00
Balance deposit for the past year 300.00
Ordinary accounting service for the trimester 50.00
Electronic invoices management 50.00
-------------------------------------------------------------
Total untaxed: 750.00
Withholding Tax: 23% on 20% of Untaxed Amount -34.50
VAT: 22% of Untaxed Amount 165.00
Document total: Untaxed Amount + VAT 915.00
Payment amount: Document total - Withholding 880.50
"""
self._assert_export_invoice(self.withholding_sale_tax_23_base20_invoice, 'withholding_23_ret20.xml')
def test_withholding_tax_23_base20_import(self):
invoice = self._assert_import_invoice('IT00470550013_ret20.xml', [{
'invoice_date': fields.Date.from_string('2022-03-24'),
'amount_untaxed': 750.0,
'amount_total': 880.50,
'amount_tax': 130.50,
'invoice_line_ids': [{
'name': name,
'price_unit': price_unit,
} for name, price_unit in self.invoice_lines]
}])
for line in invoice.line_ids.filtered(lambda x: x.name in [data[0] for data in self.invoice_lines]):
withholding_tax = line.tax_ids.filtered(lambda x: x.l10n_it_withholding_type)
self.assertEqual(self.withholding_purchase_tax_23_base20, withholding_tax)
self.assertEqual(-4.6, withholding_tax.amount)