428 lines
18 KiB
Python
428 lines
18 KiB
Python
from freezegun import freeze_time
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from odoo import fields, Command
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from odoo.tests import tagged, Form
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from odoo.addons.account_reports.tests.common import TestAccountReportsCommon
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@tagged('post_install_l10n', 'post_install', '-at_install')
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class TestAccountInvoice(TestAccountReportsCommon):
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@classmethod
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@TestAccountReportsCommon.setup_chart_template('es_pymes')
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def setUpClass(cls):
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super().setUpClass()
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def setUp(self):
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super().setUp()
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self.account_revenue = self.env['account.account'].search(
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[('account_type', '=', 'income')], limit=1)
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self.company = self.env.user.company_id
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self.partner_es = self.env['res.partner'].create({
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'name': 'España',
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'country_id': self.env.ref('base.es').id,
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})
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self.partner_eu = self.env['res.partner'].create({
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'name': 'France',
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'country_id': self.env.ref('base.fr').id,
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})
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ChartTemplate = self.env["account.chart.template"].with_company(self.company)
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self.tax_withhold_purchase = ChartTemplate.ref('account_tax_template_p_irpf15')
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self.tax_withhold_sale = ChartTemplate.ref('account_tax_template_s_irpf15')
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def create_invoice(self, partner_id):
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f = Form(self.env['account.move'].with_context(default_move_type="out_invoice"))
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f.partner_id = partner_id
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with f.invoice_line_ids.new() as line:
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line.product_id = self.env['product.product'].create({"name": "thing"})
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line.quantity = 1
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line.price_unit = 100
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line.name = 'something'
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line.account_id = self.account_revenue
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invoice = f.save()
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return invoice
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def test_mod347_default_include_domestic_invoice(self):
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invoice = self.create_invoice(self.partner_es)
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self.assertEqual(invoice.l10n_es_reports_mod347_invoice_type, 'regular')
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def test_mod347_exclude_intracomm_invoice(self):
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invoice = self.create_invoice(self.partner_eu)
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self.assertFalse(invoice.l10n_es_reports_mod347_invoice_type)
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@freeze_time('2019-12-31')
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def test_mod347_include_receipts(self):
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self.init_invoice(
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'out_receipt',
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partner=self.partner_es,
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amounts=[5000],
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invoice_date='2019-12-31',
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post=True,
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)
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report = self.env.ref('l10n_es_reports.mod_347')
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options = self._generate_options(
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report, "2019-12-31", "2019-12-31", default_options={"unfold_all": True}
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)
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lines = report._get_lines(options)
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lines = lines[1:3] + lines[-2:]
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self.assertLinesValues(
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lines,
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[0, 1],
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[
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["Total number of persons and entities", 1],
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["España", 1],
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["B - Sales of goods and services greater than 3,005.06 €", 5000.0],
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["España", 5000.0],
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],
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options,
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)
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@freeze_time('2019-12-31')
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def test_mod347_not_affected_by_payments(self):
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invoice = self.init_invoice(
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'out_invoice',
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partner=self.partner_es,
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amounts=[5000],
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invoice_date='2019-12-31',
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post=True,
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)
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report = self.env.ref('l10n_es_reports.mod_347')
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options = self._generate_options(
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report, "2019-12-31", "2019-12-31", default_options={"unfold_all": True}
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)
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expected_lines = [
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["Total number of persons and entities", 1],
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["España", 1],
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["B - Sales of goods and services greater than 3,005.06 €", 5000.0],
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["España", 5000.0],
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]
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lines = report._get_lines(options)
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lines = lines[1:3] + lines[-2:]
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self.assertLinesValues(
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lines,
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[0, 1],
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expected_lines,
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options,
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)
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self.env['account.payment.register'].with_context(
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active_ids=invoice.ids, active_model='account.move'
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).create({})._create_payments()
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lines = report._get_lines(options)
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lines = lines[1:3] + lines[-2:]
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self.assertLinesValues(
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lines,
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[0, 1],
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expected_lines,
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options,
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)
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@freeze_time('2019-12-31')
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def test_mod347_journal_entry(self):
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"""Test that a journal entry without partner will not alter mod347 report"""
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self.init_invoice(
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'out_invoice',
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partner=self.partner_es,
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amounts=[5000],
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invoice_date='2019-12-31',
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post=True,
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)
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entry = self.env['account.move'].create({
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'move_type': 'entry',
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'line_ids': [
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(0, None, {
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'name': 'revenue line',
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'account_id': self.company_data['default_account_payable'].id,
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'debit': 5000.0,
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'credit': 0.0,
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}),
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(0, None, {
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'name': 'counterpart line',
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'account_id': self.company_data['default_account_receivable'].id,
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'credit': 5000.0,
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'debit': 0.0,
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}),
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]
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})
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entry.l10n_es_reports_mod347_invoice_type = 'regular'
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entry.action_post()
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report = self.env.ref('l10n_es_reports.mod_347')
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options = self._generate_options(
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report, "2019-12-31", "2019-12-31", default_options={"unfold_all": True}
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)
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expected_lines = [
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["Total number of persons and entities", 1],
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["España", 1],
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["B - Sales of goods and services greater than 3,005.06 €", 5000.0],
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["España", 5000.0],
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]
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lines = report._get_lines(options)
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lines = lines[1:3] + lines[-2:]
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self.assertLinesValues(
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lines,
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[0, 1],
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expected_lines,
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options,
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)
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@freeze_time('2019-12-31')
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def test_vat_record_books_with_receipts(self):
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self.init_invoice(
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'out_receipt',
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partner=self.partner_es,
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amounts=[5000],
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invoice_date='2019-12-31',
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taxes=self.company_data['default_tax_sale'],
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post=True,
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)
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receipt = self.init_invoice(
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'out_receipt',
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amounts=[3000],
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invoice_date='2019-12-31',
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taxes=self.company_data['default_tax_sale'],
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)
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receipt.partner_id = False
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receipt.action_post()
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report = self.env.ref('account.generic_tax_report')
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options = self._generate_options(
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report, "2019-12-31", "2019-12-31", default_options={"unfold_all": True}
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)
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vat_record_books = self.env['l10n_es.vat.books.report.handler'].export_libros_de_iva(options)['file_content']
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self._test_xlsx_file(vat_record_books, {
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0: ('Autoliquidación', '', 'Actividad', '', '', 'Tipo de Factura', 'Concepto de Ingreso', 'Ingreso Computable', 'Fecha Expedición', 'Fecha Operación', 'Identificación de la Factura', '', '', 'NIF Destinario', '', '', 'Nombre Destinario', 'Clave de Operación', 'Calificación de la Operación', 'Operación Exenta', 'Total Factura', 'Base Imponible', 'Tipo de IVA', 'Cuota IVA Repercutida', 'Tipo de Recargo eq.', 'Cuota Recargo eq.', 'Cobro (Operación Criterio de Caja de IVA y/o artículo 7.2.1º de Reglamento del IRPF)', '', '', '', 'Tipo Retención del IRPF', 'Importe Retenido del IRPF', 'Registro Acuerdo Facturación', 'Inmueble', '', 'Referencia Externa'),
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1: ('Ejercicio', 'Periodo', 'Código', 'Tipo', 'Grupo o Epígrafe del IAE', '', '', '', '', '', 'Serie', 'Número', 'Número-Final', 'Tipo', 'Código País', 'Identificación', '', '', '', '', '', '', '', '', '', '', 'Fecha', 'Importe', 'Medio Utilizado', 'Identificación Medio Utilizado', '', '', '', 'Situación', 'Referencia Catastral', ''),
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2: (2019, '12', 'A', '01', '0000', 'F2', 'I01', 3000, '31/12/2019', '', '', 'INV/2019/00002', '', '', '', '', '', '01', 'S1', '', 3630, 3000, 21, 630, 0, 0, '', '', '', '', 0, 0, '', '', '', ''),
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3: (2019, '12', 'A', '01', '0000', 'F1', 'I01', 5000, '31/12/2019', '', '', 'INV/2019/00001', '', '', '', '', 'España', '01', 'S1', '', 6050, 5000, 21, 1050, 0, 0, '', '', '', '', 0, 0, '', '', '', ''),
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})
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def test_exclude_349_from_internal_customer_invoice(self):
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"""
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Test that when creating an invoice for a spanish customer, l10n_es_reports_mod349_invoice_type is set to False
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also test that when creating an invoice for a european partner l10n_es_reports_mod349_invoice_type is set
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to its default value
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"""
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invoice_es = self.init_invoice(
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'out_invoice',
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partner=self.partner_es,
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amounts=[10],
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post=True,
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)
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self.assertEqual(invoice_es.l10n_es_reports_mod347_invoice_type, 'regular')
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self.assertFalse(invoice_es.l10n_es_reports_mod349_invoice_type)
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partner_fr = self.env['res.partner'].create({
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'name': 'France',
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'country_id': self.env.ref('base.fr').id,
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'is_company': True,
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})
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invoice_eu = self.init_invoice(
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'out_invoice',
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partner=partner_fr,
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amounts=[10],
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post=True,
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)
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self.assertEqual(invoice_eu.l10n_es_reports_mod349_invoice_type, 'E')
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def test_exclude_347_from_internal_employee_expense_vendor_bill(self):
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"""
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Test that "internal transfer receipts" recorded as vendor bills (like in the cases of hr_expense)
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should not be considered as real vendor bills in the case of the mod347.
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The test is in this module because there are no bridge between l10n_es_reports and expense.
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"""
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internal_partner = self.env['res.partner'].create({
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'name': 'internal partner',
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'country_id': self.env.ref('base.es').id,
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'company_id': self.company.id,
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'parent_id': self.company.partner_id.id,
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})
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external_partner = self.env['res.partner'].create({
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'name': 'external partner',
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'country_id': self.env.ref('base.es').id,
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})
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expense_bill = self.env['account.move'].create({
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'move_type': 'in_invoice',
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'invoice_date': fields.Date.today(),
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'partner_id': internal_partner.id,
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'invoice_line_ids': [Command.create({
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'product_id': self.product.id,
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'price_unit': 200.0,
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})],
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})
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# This prevents the bill to use the company data, preventing it to "bill itself". As it is done in hr_expense.
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expense_bill.write({
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'commercial_partner_id': internal_partner.id,
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})
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normal_bill = self.env['account.move'].create({
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'move_type': 'in_invoice',
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'invoice_date': fields.Date.today(),
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'partner_id': external_partner.id,
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'invoice_line_ids': [Command.create({
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'product_id': self.product.id,
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'price_unit': 200.0,
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})],
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})
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expense_bill.action_post()
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normal_bill.action_post()
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self.assertFalse(expense_bill.l10n_es_reports_mod347_invoice_type)
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self.assertEqual(normal_bill.l10n_es_reports_mod347_invoice_type, 'regular')
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@freeze_time('2025-09-01')
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def test_mod347_withhold_tax(self):
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"""
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Test that withholding taxes are excluded from the Modelo 347 report,
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unless overridden by the user via the l10n_es_reports_mod347_invoice_type field.
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"""
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self.init_invoice('out_invoice', invoice_date=fields.Date.today(), partner=self.partner_es, amounts=[40000], taxes=[self.company_data['default_tax_sale'], self.tax_withhold_sale], post=True)
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self.init_invoice('out_invoice', invoice_date=fields.Date.today(), partner=self.partner_es.copy(), amounts=[2800], taxes=[self.company_data['default_tax_sale'], self.tax_withhold_sale], post=True)
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self.init_invoice('in_invoice', invoice_date=fields.Date.today(), partner=self.partner_es, amounts=[40000], taxes=[self.company_data['default_tax_purchase'], self.tax_withhold_purchase], post=True)
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insurance_bill = self.init_invoice('in_invoice', invoice_date=fields.Date.today(), partner=self.partner_es, amounts=[40000], taxes=[self.company_data['default_tax_purchase'], self.tax_withhold_purchase])
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insurance_bill.l10n_es_reports_mod347_invoice_type = 'insurance'
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insurance_bill.action_post()
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report = self.env.ref('l10n_es_reports.mod_347')
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options = self._generate_options(
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report, "2025-01-31", "2025-12-31", default_options={"unfold_all": True}
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)
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expected_values = [
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('Summary', ''),
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('Total number of persons and entities', 1),
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('España', 1),
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('Insurance operations', ''),
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('A - Purchases of goods and services greater than 3,005.06 €', 48400.0),
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('España', 48400.0),
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('Other operations', ''),
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('A - Purchases of goods and services greater than 3,005.06 €', 0.0),
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('B - Sales of goods and services greater than 3,005.06 €', 0.0),
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]
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lines = report._get_lines(options)
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self.assertLinesValues(
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lines[0:3] + lines[-7:-4] + lines[-3:],
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[0, 1],
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expected_values,
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options,
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)
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def test_mod347_include_negative_threshold(self):
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self.init_invoice(
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'out_invoice',
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partner=self.partner_es,
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amounts=[4000],
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invoice_date='2025-11-25',
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post=True,
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)
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self.init_invoice(
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'out_refund',
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partner=self.partner_es,
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amounts=[10000],
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invoice_date='2025-11-25',
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post=True,
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)
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partner_es_2 = self.partner_es.copy()
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self.init_invoice(
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'in_invoice',
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partner=partner_es_2,
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amounts=[2000],
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invoice_date='2025-11-25',
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post=True,
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)
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self.init_invoice(
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'in_refund',
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partner=partner_es_2,
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amounts=[5500],
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invoice_date='2025-11-25',
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post=True,
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)
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report = self.env.ref('l10n_es_reports.mod_347')
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options = self._generate_options(
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report, "2025-11-01", "2025-11-30", default_options={"unfold_all": True}
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)
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lines = report._get_lines(options)
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lines = lines[1:4] + lines[-5:]
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self.assertLinesValues(
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lines,
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[0, 1],
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[
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("Total number of persons and entities", 2),
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("España", 2),
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("España (copy)", 2),
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('Other operations', ''),
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('A - Purchases of goods and services greater than 3,005.06 €', -4235.0),
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('España (copy)', -4235.0),
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("B - Sales of goods and services greater than 3,005.06 €", -6000.0),
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("España", -6000.0),
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],
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options,
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)
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def test_mod347_separate_purchase_and_sale_thresholds(self):
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"""
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Ensure Sales and Purchases are checked separately against the 3,005.06 € threshold.
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The partner must appear if either group exceeds the limit, even if they cancel
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each other out.
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"""
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# 1. Create a Vendor Bill (Purchase) of 5,000 €
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self.init_invoice(
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'in_invoice',
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partner=self.partner_es,
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amounts=[5000],
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invoice_date='2025-11-27',
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post=True,
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)
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# 2. Create a Customer Credit Note (Sale Refund) of 7,000 €
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self.init_invoice(
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'out_refund',
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partner=self.partner_es,
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amounts=[7000],
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invoice_date='2025-11-27',
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post=True,
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)
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report = self.env.ref('l10n_es_reports.mod_347')
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options = self._generate_options(
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report, "2025-11-01", "2025-11-30", default_options={"unfold_all": True}
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)
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lines = report._get_lines(options)
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lines = lines[1:3] + lines[-5:]
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self.assertLinesValues(
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lines,
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[0, 1],
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[
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("Total number of persons and entities", 1),
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("España", 2),
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('Other operations', ''),
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("A - Purchases of goods and services greater than 3,005.06 €", 6050.0),
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("España", 6050.0),
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("B - Sales of goods and services greater than 3,005.06 €", -7000.0),
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("España", -7000.0),
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],
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options,
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)
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