[ADD] l10n_es_edi_verifactu{,_pos}: Veri*Factu support

Spain introduces a new EDI called "Veri*Factu" to send invoicing records
to the Spanish tax agency (AEAT).
It is mandatory for most tax payers (that cannot use any of the
other Spanish EDIs like SII or TicketBAI).

This commit adds 2 modules to enable Veri*Factu compliance
- `l10n_es_edi_verifactu` for invoicing / accounting
- `l10n_es_edi_verifactu_pos` for Point of Sale (PoS)

Their setup and usage is briefly described in the documentation
(see the related documentation PR).
The main features of the new modules are as follows.
- `l10n_es_edi_verifactu`
  - The "Send & Print" wizard can be used to generate and send Veri*Factu documents.
  - A QR code is added to the PDF of invoices send with the Veri*Factu option.
    It can be used to check whether the invoice is known to the AEAT.
  - A "Veri*Factu" tab is added to the account move form view.
    It i.e. gives an overview about the send documents and their status.
- `l10n_es_edi_verifactu_pos`
  - A Veri*Factu documents is generated and sent when validating each order.
  - A QR code is added to the PDF of PoS order receipts.
    It can be used to check whether the order is known to the AEAT.
  - A "Veri*Factu" tab is added to the pos order form view.
    It i.e. gives an overview about the send documents and their status.

I.e. note the following about Veri*Factu documents
- Each document has a fingerprint (hash of some important values) called `Huella`.
- All documents belonging to one company are linked together in a single chain in generation order.
  (Each document refers to the previous document including the `Huella` of the previous document)
- There is a waiting time between submissions of documents (usually 60s).
  We sent the document immediately if possible.
  But due to the waiting time this is not always possible.
- We still generate / store the needed values when the invoice is sent
  (mandated by Veri*Factu spec).
- Documents can be sent in batches.
  - Due to the waiting time we sent all "waiting" documents at once.
  - In case of 1000 documents the waiting time can be / is ignored
  - A "Veri*Factu Document" in Odoo only represents a single invoice / PoS order.
- The needed document values mandated by Veri*Factu are stored in JSON format
  on each invoice / order.
- The actual "communication" with AEAT is done via SOAP. (So we sent / receive
  XML files)
- We do not store the actual batch XML we sent to the AEAT or the received responses.
  - For the responses we extract the necessary information and store them
    on each of the document

It can happen that the document reached the AEAT but the response
timed out for some reason (Read-Timeout).
  - The AEAT has (potentially) registered the document but we have
    not received the response they sent.
  - The document will be marked with an error starting with `[Read-Timeout] `.
    and automatically be sent again as soon as possible
  - When the document is resend successfully we receive a response that the document
    was rejected with error `[3000] Registro de facturación duplicado.`
    (Assuming the AEAT registered / not rejected the document when it was sent originally.)
    But the response also contains some information about the state and potential errors
    of the record / duplicate.
  - Since the duplicate is the document we previously sent we just take the state from there.

There are 2 ways to create a correcting Veri*Factu document for invoices
- Correction by difference: Done via "Reverse" in credit note wizard
  We just send a document representing the credit note as "correction by difference".
  The document references the corrected invoice.
- Correction by substitution: Done via "Reverse and Create Invoice" in credit note wizard
  We first send a document representing the reversing credit note (it does not
  reference the original invoice and is send as an "invoice type").
  And then we send the new invoice created by the wizard. It is send as a
  "correction by substitution" and references the original invoice.
  To link the new invoice to the original invoice a new field was added
- We do not support correcting multiple documents with a single new documents
  (neither correction by difference nor correction by substitution)

The "Veri*Factu" tab on the invoice form view also gives information
about which invoice was refunded or substituted.

Limitations
- In Veri*Factu there is some dedicated way to handle the substitution of
  simplified invoices with "real" invoices.
  This is not implemented currently.
- In Veri*Factu multiple tax types (`Impuesto`) and regimen keys (`ClaveRegimen`) can
  be indicated (one per `DetalleDesglose` element).
  We currently only allow a single tax type and regimen key for the whole
  document.
- In Veri*Factu it is possible to send a "Subsanación" in case a change is made
  that does not require updating the invoice PDF.
  This is currently not supported.
  - I.e. we do not support sending new submission documents for already registered
    (possibly with errors) records.
  - It is not possible to reset registered (possibly with errors) records back to draft.
- In Veri*Factu it is possible to send a cancellation for records that are otherwise
  known to the AEAT (not Veri*Factu).
  We do not support sending cancellations for records that are not Veri*Factu registered
  within Odoo.
- For simplified invoices there are the special keys / fields `FacturaSimplificadaArt7273`
  and `FacturaSinIdentifDestinatarioArt61d`. Currently we never set them (so they are assumed
  to be `N` by the AEAT).

task-3745982

closes odoo#197635

Signed-off-by: Sven Führ (svfu) <[email protected]>
X-original-commit: 0834a4e

Author: svfu-odoo

addons/l10n_es/models/account_tax.py

@@ -1,6 +1,6 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
-from odoo import fields, models
+from odoo import api, fields, models
 
 
 class AccountTax(models.Model):
@@ -53,3 +53,11 @@ def _l10n_es_get_regime_code(self):
             return '02'
 
         return '01'
+
+    @api.model
+    def _l10n_es_get_sujeto_tax_types(self):
+        return ['sujeto', 'sujeto_isp', 'sujeto_agricultura']
+
+    @api.model
+    def _l10n_es_get_main_tax_types(self):
+        return {'exento', 'sujeto', 'sujeto_agricultura', 'sujeto_isp', 'no_sujeto', 'no_sujeto_loc', 'no_deducible'}

addons/l10n_es/models/res_partner.py

@@ -10,6 +10,7 @@ def _l10n_es_is_foreign(self):
         return self.country_id.code not in ('ES', False) or (self.vat or '').startswith("ESN")
 
     def _l10n_es_edi_get_partner_info(self):
+        """ Used in SII and Veri*factu"""
         self.ensure_one()
         eu_country_codes = set(self.env.ref('base.europe').country_ids.mapped('code'))
 

addons/l10n_es_edi_verifactu/__init__.py

@@ -0,0 +1,16 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from . import models
+from . import wizard
+
+
+def _l10n_es_edi_verifactu_post_init_hook(env):
+    for company in env['res.company'].search([('chart_template', 'like', r'es\_%'), ('parent_id', '=', False)]):
+        Template = env['account.chart.template'].with_company(company)
+        if company.chart_template.startswith("es_canary"):
+            tax_data = Template._get_es_verifactu_account_tax_es_canary_common()
+        else:
+            tax_data = Template._get_es_verifactu_account_tax_es_common_mainland()
+        Template._load_data({
+            'account.tax': tax_data,
+        })

addons/l10n_es_edi_verifactu/__manifest__.py

@@ -0,0 +1,35 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+{
+    'name': 'Spain - Veri*Factu',
+    'version': '1.0',
+    'category': 'Accounting/Localizations/EDI',
+    'summary': "Module for sending Spanish Veri*Factu XML to the AEAT",
+    'website': "https://www.odoo.com/documentation/18.0/applications/finance/fiscal_localizations/spain.html#veri-factu",
+    'depends': ['l10n_es'],
+    'data': [
+        'security/ir.model.access.csv',
+        'wizard/account_move_reversal_views.xml',
+        'views/account_move_views.xml',
+        'views/account_tax_views.xml',
+        'views/certificate_certificate_views.xml',
+        'views/l10n_es_edi_verifactu_document_views.xml',
+        'views/report_invoice.xml',
+        'views/res_company_views.xml',
+        'views/res_config_settings_views.xml',
+        'data/ir_cron.xml',
+    ],
+    'demo': [
+        'demo/demo_certificate.xml',
+        'demo/demo_company.xml',
+    ],
+    'post_init_hook': '_l10n_es_edi_verifactu_post_init_hook',
+    'assets': {
+        'web.assets_backend': [
+            'l10n_es_edi_verifactu/static/src/css/warning.scss',
+        ],
+    },
+    'installable': True,
+    'author': 'Odoo S.A.',
+    'license': 'LGPL-3',
+}

addons/l10n_es_edi_verifactu/data/ir_cron.xml

@@ -0,0 +1,11 @@
+<odoo noupdate="1">
+    <record id="cron_verifactu_batch" model="ir.cron">
+        <field name="name">Veri*Factu: Submit / Cancel Records</field>
+        <field name="model_id" ref="model_l10n_es_edi_verifactu_document"/>
+        <field name="state">code</field>
+        <field name="code">model.trigger_next_batch()</field>
+        <field name="interval_type">days</field>
+        <field name="interval_number">1</field>
+        <field name="active">True</field>
+    </record>
+</odoo>

addons/l10n_es_edi_verifactu/data/neutralize.sql

@@ -0,0 +1,3 @@
+UPDATE res_company
+   SET l10n_es_edi_verifactu_test_environment = TRUE
+;

addons/l10n_es_edi_verifactu/data/template/account.tax-es_canary_common.csv

@@ -0,0 +1,107 @@
+"id","l10n_es_applicability"
+"account_tax_template_igic_r_7","03"
+"account_tax_template_igic_r_0","03"
+"account_tax_template_igic_r_3","03"
+"account_tax_template_igic_r_5","03"
+"account_tax_template_igic_r_9_5","03"
+"account_tax_template_igic_r_15","03"
+"account_tax_template_igic_r_20","03"
+"account_tax_template_igic_s_ISP0","03"
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+"account_tax_template_igic_cmino","03"
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+"account_tax_template_igic_sop_9_5_cmino","03"
+"account_tax_template_igic_sop_15_cmino","03"
+"account_tax_template_igic_sop_20_cmino","03"
+"account_tax_template_s_igic_ns","03"
+"account_tax_template_igic_p_ex","03"
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+"account_tax_template_igic_sop_7","03"
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+"account_tax_template_igic_sop_15","03"
+"account_tax_template_igic_sop_20","03"
+"account_tax_template_igic_sop_0_inv","03"
+"account_tax_template_igic_sop_3_inv","03"
+"account_tax_template_igic_sop_5_inv","03"
+"account_tax_template_igic_sop_7_inv","03"
+"account_tax_template_igic_sop_9_5_inv","03"
+"account_tax_template_igic_sop_15_inv","03"
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+"account_tax_template_igic_sop_i_15_inv","03"
+"account_tax_template_igic_sop_i_20_inv","03"
+"account_tax_template_igic_ISP0","03"
+"account_tax_template_igic_ISP3","03"
+"account_tax_template_igic_ISP7","03"
+"account_tax_template_igic_ISP95","03"
+"account_tax_template_igic_ISP15","03"
+"account_tax_template_igic_ISP20","03"
+"account_tax_template_igic_p_re0","03"
+"account_tax_template_igic_p_re03","03"
+"account_tax_template_igic_p_re07","03"
+"account_tax_template_igic_p_re095","03"
+"account_tax_template_igic_p_re15","03"
+"account_tax_template_igic_p_re20","03"
+"account_tax_template_p_igic_ns","03"
+"account_tax_template_s_irpf19a",""
+"account_tax_template_p_irpf19a",""
+"account_tax_template_s_irpf195a",""
+"account_tax_template_p_irpf195a",""
+"account_tax_template_s_irpf20a",""
+"account_tax_template_p_irpf20a",""
+"account_tax_template_s_irpf21a",""
+"account_tax_template_p_irpf21a",""
+"account_tax_template_s_irpf21",""
+"account_tax_template_p_irpf21p",""
+"account_tax_template_p_irpf21t",""
+"account_tax_template_p_irpf21td",""
+"account_tax_template_p_irpf21te",""
+"account_tax_template_s_irpf20",""
+"account_tax_template_p_irpf20",""
+"account_tax_template_s_irpf24",""
+"account_tax_template_p_irpf24",""
+"account_tax_template_s_irpf24_rdc",""
+"account_tax_template_p_irpf24_rdc",""
+"account_tax_template_p_irpf35cya",""
+"account_tax_template_s_irpf15",""
+"account_tax_template_p_irpf15",""
+"account_tax_template_p_irpf15e",""
+"account_tax_template_s_irpf18",""
+"account_tax_template_p_irpf18",""
+"account_tax_template_s_irpf19",""
+"account_tax_template_p_irpf19",""
+"account_tax_template_p_irpf19ca",""
+"account_tax_template_p_irpf19cs",""
+"account_tax_template_s_irpf9",""
+"account_tax_template_p_irpf9",""
+"account_tax_template_s_irpf7",""
+"account_tax_template_p_irpf7",""
+"account_tax_template_p_irpf7e",""
+"account_tax_template_s_irpf2",""
+"account_tax_template_p_irpf2",""
+"account_tax_template_s_irpf1",""
+"account_tax_template_p_irpf1",""
+"account_tax_template_s_irpfnrue0",""
+"account_tax_template_p_irpfnrue0p",""
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+"account_tax_template_p_irpfnrnue24p",""
+"account_tax_template_p_rp19",""
+"account_tax_template_p_rrD19",""

addons/l10n_es_edi_verifactu/data/template/account.tax-es_common_mainland.csv

@@ -0,0 +1,170 @@
+"id","l10n_es_applicability"
+"account_tax_template_oss_s_iva_ns","01"
+"account_tax_template_oss_s_iva_ns_b","01"
+"account_tax_template_p_dua_exempt","01"
+"account_tax_template_s_iva21b","01"
+"account_tax_template_p_iva2_bc","01"
+"account_tax_template_p_iva2_ibc","01"
+"account_tax_template_p_iva2_ic_bc","01"
+"account_tax_template_p_iva2_ic_sc","01"
+"account_tax_template_p_iva2_isc","01"
+"account_tax_template_p_iva2_nd","01"
+"account_tax_template_p_iva2_sc","01"
+"account_tax_template_p_iva4_bc","01"
+"account_tax_template_p_iva4_ibc","01"
+"account_tax_template_p_iva4_ibc_group","01"
+"account_tax_template_p_iva4_sc","01"
+"account_tax_template_p_iva4_sp_ex","01"
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