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feat: add support for 'not applicable' tax in item tax templates (#50898)

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* feat: add support for 'not applicable' tax in item tax templates

* refactor: remove unused imports

* fix: import NOT_APPLICABLE_TAX in get_item_tax_map function

* fix: add item wise tax details for not applicable taxes

* test: added test case for `not_applicable`

* fix: do not create item wise tax details for not applicable tax

* fix: ensure tax rate is set to 0 for not applicable tax rows

* refactor: changes as per review

* test: update selling settings

* test: correct settings

* fix: return both net and current tax amounts for not applicable tax
This commit is contained in:
Lakshit Jain
2026-04-18 11:34:36 +05:30
committed by GitHub
parent b0fd152896
commit 453fe376ab
11 changed files with 331 additions and 16 deletions
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8
erpnext/controllers/accounts_controller.py
View File

@@ -69,6 +69,7 @@ from erpnext.setup.utils import get_exchange_rate
from erpnext.stock.doctype.item.item import get_uom_conv_factor
from erpnext.stock.doctype.packed_item.packed_item import make_packing_list
from erpnext.stock.get_item_details import (
NOT_APPLICABLE_TAX,
ItemDetailsCtx,
_get_item_tax_template,
get_conversion_factor,
@@ -3696,8 +3697,11 @@ def add_taxes_from_tax_template(child_item, parent_doc, db_insert=True):
if child_item.get("item_tax_rate") and add_taxes_from_item_tax_template:
tax_map = json.loads(child_item.get("item_tax_rate"))
for tax_type in tax_map:
tax_rate = flt(tax_map[tax_type])
for tax_type, tax_rate in tax_map.items():
if tax_rate == NOT_APPLICABLE_TAX:
continue
tax_rate = flt(tax_rate)
taxes = parent_doc.get("taxes") or []
# add new row for tax head only if missing
found = any(tax.account_head == tax_type for tax in taxes)

9
erpnext/controllers/buying_controller.py
View File

@@ -18,7 +18,11 @@ from erpnext.buying.utils import update_last_purchase_rate, validate_for_items
from erpnext.controllers.accounts_controller import get_taxes_and_charges
from erpnext.controllers.sales_and_purchase_return import get_rate_for_return
from erpnext.controllers.subcontracting_controller import SubcontractingController
from erpnext.stock.get_item_details import get_conversion_factor, get_item_defaults
from erpnext.stock.get_item_details import (
NOT_APPLICABLE_TAX,
get_conversion_factor,
get_item_defaults,
)
from erpnext.stock.utils import get_incoming_rate
@@ -523,6 +527,9 @@ class BuyingController(SubcontractingController):
if account not in tax_accounts:
continue
if rate == NOT_APPLICABLE_TAX:
continue
net_rate = item.base_net_amount
if item.sales_incoming_rate:
net_rate = item.qty * item.sales_incoming_rate

22
erpnext/controllers/taxes_and_totals.py
View File

@@ -19,7 +19,12 @@ from erpnext.controllers.accounts_controller import (
validate_taxes_and_charges,
)
from erpnext.deprecation_dumpster import deprecated
from erpnext.stock.get_item_details import ItemDetailsCtx, _get_item_tax_template, get_item_tax_map
from erpnext.stock.get_item_details import (
NOT_APPLICABLE_TAX,
ItemDetailsCtx,
_get_item_tax_template,
get_item_tax_map,
)
from erpnext.utilities.regional import temporary_flag
@@ -358,6 +363,9 @@ class calculate_taxes_and_totals:
if cint(tax.included_in_print_rate):
tax_rate = self._get_tax_rate(tax, item_tax_map)
if tax_rate == NOT_APPLICABLE_TAX:
return current_tax_fraction, inclusive_tax_amount_per_qty
if tax.charge_type == "On Net Total":
current_tax_fraction = tax_rate / 100.0
@@ -382,9 +390,12 @@ class calculate_taxes_and_totals:
def _get_tax_rate(self, tax, item_tax_map):
if tax.account_head in item_tax_map:
return flt(item_tax_map.get(tax.account_head), self.doc.precision("rate", tax))
else:
return tax.rate
rate = item_tax_map[tax.account_head]
if rate == NOT_APPLICABLE_TAX:
return NOT_APPLICABLE_TAX
return flt(rate, self.doc.precision("rate", tax))
return tax.rate
def calculate_net_total(self):
self.doc.total_qty = (
@@ -594,6 +605,9 @@ class calculate_taxes_and_totals:
current_tax_amount = 0.0
current_net_amount = 0.0
if tax_rate == NOT_APPLICABLE_TAX:
return current_net_amount, current_tax_amount
if tax.charge_type == "Actual":
current_net_amount = item.net_amount
# distribute the tax amount proportionally to each item row

235
erpnext/controllers/tests/test_item_wise_tax_details.py
View File

@@ -299,3 +299,238 @@ class TestTaxesAndTotals(ERPNextTestSuite):
tax = doc.taxes[0]
detail = doc.item_wise_tax_details[0]
self.assertEqual(detail.amount, tax.base_tax_amount_after_discount_amount)
@change_settings("Selling Settings", {"allow_multiple_items": 1})
def test_not_applicable_tax_in_item_tax_template(self):
"""Test that items with 'not applicable' tax don't contribute to net amount of that tax."""
template_7pct = frappe.get_doc(
{
"doctype": "Item Tax Template",
"title": "_Test VAT 7% Template",
"company": "_Test Company",
"taxes": [
{
"tax_type": "_Test Account VAT - _TC",
"tax_rate": 7,
},
{
"tax_type": "_Test Account Service Tax - _TC",
"tax_rate": 0,
"not_applicable": 1,
},
],
}
).insert(ignore_if_duplicate=True)
template_19pct = frappe.get_doc(
{
"doctype": "Item Tax Template",
"title": "_Test VAT 19% Template",
"company": "_Test Company",
"taxes": [
{
"tax_type": "_Test Account VAT - _TC",
"tax_rate": 0,
},
{
"tax_type": "_Test Account Service Tax - _TC",
"tax_rate": 19,
},
],
}
).insert(ignore_if_duplicate=True)
self.doc.items[0].item_tax_template = template_7pct.name
self.doc.append(
"items",
{
"item_code": "_Test Item",
"qty": 1,
"rate": 100,
"income_account": "Sales - _TC",
"expense_account": "Cost of Goods Sold - _TC",
"cost_center": "_Test Cost Center - _TC",
"item_tax_template": template_19pct.name,
},
)
self.doc.append(
"taxes",
{
"charge_type": "On Net Total",
"account_head": "_Test Account VAT - _TC",
"cost_center": "_Test Cost Center - _TC",
"description": "VAT 7%",
"rate": 7,
},
)
self.doc.append(
"taxes",
{
"charge_type": "On Net Total",
"account_head": "_Test Account Service Tax - _TC",
"cost_center": "_Test Cost Center - _TC",
"description": "VAT 19%",
"rate": 19,
},
)
self.doc.save()
# VAT 7%: Both items contribute (Item 2 has 0% rate, not "not applicable")
self.assertEqual(self.doc.taxes[0].net_amount, 200.0)
# Service Tax 19%: Only Item 2 contributes (Item 1 has not_applicable)
self.assertEqual(self.doc.taxes[1].net_amount, 100.0)
expected_values = [
{
"item_row": self.doc.items[0].name,
"tax_row": self.doc.taxes[0].name,
"rate": 7.0,
"amount": 7.0,
"taxable_amount": 100.0,
},
{
"item_row": self.doc.items[1].name,
"tax_row": self.doc.taxes[0].name,
"rate": 0.0,
"amount": 0.0,
"taxable_amount": 100.0,
},
{
"item_row": self.doc.items[1].name,
"tax_row": self.doc.taxes[1].name,
"rate": 19.0,
"amount": 19.0,
"taxable_amount": 100.0,
},
]
actual_values = [
{
"item_row": row.item_row,
"tax_row": row.tax_row,
"rate": row.rate,
"amount": row.amount,
"taxable_amount": row.taxable_amount,
}
for row in self.doc.item_wise_tax_details
]
self.assertEqual(actual_values, expected_values)
def test_not_applicable_tax_in_item_tax_template_with_different_items(self):
"""Test that items with 'not applicable' tax don't contribute to net amount of that tax."""
template_7pct = frappe.get_doc(
{
"doctype": "Item Tax Template",
"title": "_Test VAT 7% Template",
"company": "_Test Company",
"taxes": [
{
"tax_type": "_Test Account VAT - _TC",
"tax_rate": 7,
},
{
"tax_type": "_Test Account Service Tax - _TC",
"tax_rate": 0,
"not_applicable": 1,
},
],
}
).insert(ignore_if_duplicate=True)
template_19pct = frappe.get_doc(
{
"doctype": "Item Tax Template",
"title": "_Test VAT 19% Template",
"company": "_Test Company",
"taxes": [
{
"tax_type": "_Test Account VAT - _TC",
"tax_rate": 0,
"not_applicable": 1,
},
{
"tax_type": "_Test Account Service Tax - _TC",
"tax_rate": 19,
},
],
}
).insert(ignore_if_duplicate=True)
self.doc.items[0].item_tax_template = template_7pct.name
self.doc.append(
"items",
{
"item_code": "_Test Item 2",
"qty": 1,
"rate": 100,
"income_account": "Sales - _TC",
"expense_account": "Cost of Goods Sold - _TC",
"cost_center": "_Test Cost Center - _TC",
"item_tax_template": template_19pct.name,
},
)
self.doc.append(
"taxes",
{
"charge_type": "On Net Total",
"account_head": "_Test Account VAT - _TC",
"cost_center": "_Test Cost Center - _TC",
"description": "VAT 7%",
"rate": 0,
},
)
self.doc.append(
"taxes",
{
"charge_type": "On Net Total",
"account_head": "_Test Account Service Tax - _TC",
"cost_center": "_Test Cost Center - _TC",
"description": "VAT 19%",
"rate": 0,
},
)
self.doc.save()
# VAT 7%: Only Item 1 contributes (Item 2 has not_applicable)
self.assertEqual(self.doc.taxes[0].net_amount, 100.0)
# Service Tax 19%: Only Item 2 contributes (Item 1 has not_applicable)
self.assertEqual(self.doc.taxes[1].net_amount, 100.0)
expected_values = [
{
"item_row": self.doc.items[0].name,
"tax_row": self.doc.taxes[0].name,
"rate": 7.0,
"amount": 7.0,
"taxable_amount": 100.0,
},
{
"item_row": self.doc.items[1].name,
"tax_row": self.doc.taxes[1].name,
"rate": 19.0,
"amount": 19.0,
"taxable_amount": 100.0,
},
]
actual_values = [
{
"item_row": row.item_row,
"tax_row": row.tax_row,
"rate": row.rate,
"amount": row.amount,
"taxable_amount": row.taxable_amount,
}
for row in self.doc.item_wise_tax_details
]
self.assertEqual(actual_values, expected_values)