feat!: Item Wise Tax Details Table (#48692)

* fix: Add `Item Wise Tax Detail` Table and update related doctypes

* fix: remove setting item_wise_tax_details in client side

* fix: Remove redundant code for updating item_wise_tax_details after rename

* fix: Add 'dont_recompute_tax' field to Item Wise Tax Detail

* fix: update item_wise_tax_details after validations

* chore: remove redundant code from payment_entry.js

* fix: changes in POS for item_wise_tax_details

* fix: handle merge taxes

* fix: update test case and fix precision issue

* chore: remove debugging statement

* chore: remove redundant import

* chore: linters

* chore: remove redundant code and minor refactor

* fix: correct function args

* fix: fix test cases

* fix: item wise sales register report

* fix: remove dont recompute from item wise tax details and calculation for deduct

* fix: do not retain old rows

* fix: added validation for item wise tax details

* fix: tax merging for pos

* fix: vat audit report(regional report)

* fix: query issue in item-wise sales register

* fix: set other_charges using temp object

* fix: precision issue in validation

* fix: changes as per failing test cases

* fix: tax merging

* fix: set no_copy for item wise tax detail

* fix: correct select field in query and other charged in item_wise_purchase_register

* fix: do not include rows with missing item or tax in merge_taxes

* fix: respect row wise rounding

* chore: remove unused import

* chore: incorrect tuple creation

* fix: handle rounding adjustment

* fix: currency option in item wise tax detail doctype

* fix: patch to migrate item_wise tax_details to table

* chore: remove item_wise_tax_detail from taxes table

* fix: use base_tax_withholding_net_total instead of tax_withholding_net_total

* fix: implemet item_wise_tax_detail for e-invoice (italy)

* fix: fetch document by doctypes in migration patch

* fix: fix multiple syntax errors and inconsistent variable usage

* fix: remove deprecated settings and update item wise tax details flag

* fix: enhance validation for item wise tax details and handle discrepancies

* fix: increase chunk size for migration and improve item-wise tax detail calculations

* fix: delete existing item-wise tax details to prevent duplicates during migration

* fix: remove unnecessary docstatus filter from tax details query

* fix: streamline validation checks in item wise tax details adjustment

* fix: update additional fields to reference item and invoice attributes in tax detail queries

* fix: Restrict tax query to the selected invoices in vat audit report

* fix: use `base_tax_withholding_net_total` for calculation in patch

* fix: set tax row_id and idx to None instead of empty strings

* fix: remove unused precision parameter from rounding differences handler

* fix: update docstatus in item_wise_tax_details as per doc

* fix: remove empty on_update method from SalesOrder class

* fix: remove empty on_update method from PurchaseOrder class

* fix: incorporate zero cutoff in tax calculation logic

* fix: increase threshold for rounding diff

erpnext/controllers/accounts_controller.py

@@ -137,6 +137,11 @@ class AccountsController(TransactionBase):
 			if self.doctype in relevant_docs:
 				self.set_payment_schedule()
 
+	def on_update(self):
+		from erpnext.controllers.taxes_and_totals import process_item_wise_tax_details
+
+		process_item_wise_tax_details(self)
+
 	def remove_bundle_for_non_stock_invoices(self):
 		has_sabb = False
 		if self.doctype in ("Sales Invoice", "Purchase Invoice") and not self.update_stock:
@@ -1161,7 +1166,6 @@ class AccountsController(TransactionBase):
 		if self.get("taxes_and_charges"):
 			if not tax_master_doctype:
 				tax_master_doctype = self.meta.get_field("taxes_and_charges").options
-
 			self.extend("taxes", get_taxes_and_charges(tax_master_doctype, self.get("taxes_and_charges")))
 
 	def append_taxes_from_item_tax_template(self):
@@ -4102,35 +4106,47 @@ def check_if_child_table_updated(child_table_before_update, child_table_after_up
 	return False
 
 
-def merge_taxes(source_taxes, target_doc):
-	from erpnext.accounts.doctype.pos_invoice_merge_log.pos_invoice_merge_log import (
-		update_item_wise_tax_detail,
-	)
-
-	existing_taxes = target_doc.get("taxes") or []
-	idx = 1
-	for tax in source_taxes:
+def merge_taxes(source_doc, target_doc):
+	tax_map = {}
+	for tax in source_doc.get("taxes") or []:
 		found = False
-		for t in existing_taxes:
+		for t in target_doc.get("taxes") or []:
 			if t.account_head == tax.account_head and t.cost_center == tax.cost_center:
 				t.tax_amount = flt(t.tax_amount) + flt(tax.tax_amount_after_discount_amount)
 				t.base_tax_amount = flt(t.base_tax_amount) + flt(tax.base_tax_amount_after_discount_amount)
-				update_item_wise_tax_detail(t, tax)
+				tax_map[tax.name] = t
 				found = True
 
 		if not found:
 			tax.charge_type = "Actual"
-			tax.idx = idx
-			idx += 1
 			tax.included_in_print_rate = 0
 			tax.dont_recompute_tax = 1
-			tax.row_id = ""
+			tax.row_id = None
+			tax.idx = None
 			tax.tax_amount = tax.tax_amount_after_discount_amount
 			tax.base_tax_amount = tax.base_tax_amount_after_discount_amount
-			tax.item_wise_tax_detail = tax.item_wise_tax_detail
-			existing_taxes.append(tax)
+			tax_map[tax.name] = target_doc.append("taxes", tax)
 
-	target_doc.set("taxes", existing_taxes)
+	item_map = {d._old_name: d for d in target_doc.get("items") if d.get("_old_name")}
+
+	item_tax_details = target_doc.get("_item_wise_tax_details") or []
+	for row in source_doc.get("item_wise_tax_details"):
+		item = item_map.get(row.item_row)
+		tax = tax_map.get(row.tax_row)
+		if not (item and tax):
+			continue
+
+		item_tax_details.append(
+			frappe._dict(
+				item=item,
+				tax=tax,
+				amount=row.amount,
+				rate=row.rate,
+				taxable_amount=row.taxable_amount,
+			)
+		)
+
+	target_doc._item_wise_tax_details = item_tax_details
 
 
 @erpnext.allow_regional

erpnext/controllers/stock_controller.py

@@ -71,6 +71,7 @@ class StockController(AccountsController):
 		self.reset_conversion_factor()
 
 	def on_update(self):
+		super().on_update()
 		self.check_zero_rate()
 
 	def reset_conversion_factor(self):

erpnext/controllers/taxes_and_totals.py

@@ -6,12 +6,13 @@ import json
 
 import frappe
 from frappe import _, scrub
-from frappe.model.document import Document
+from frappe.model.document import Document, bulk_insert
 from frappe.utils import cint, flt, round_based_on_smallest_currency_fraction
 
 import erpnext
 from erpnext.accounts.doctype.journal_entry.journal_entry import get_exchange_rate
 from erpnext.accounts.doctype.pricing_rule.utils import get_applied_pricing_rules
+from erpnext.accounts.utils import get_zero_cutoff
 from erpnext.controllers.accounts_controller import (
 	validate_conversion_rate,
 	validate_inclusive_tax,
@@ -21,8 +22,6 @@ from erpnext.deprecation_dumpster import deprecated
 from erpnext.stock.get_item_details import ItemDetailsCtx, _get_item_tax_template, get_item_tax_map
 from erpnext.utilities.regional import temporary_flag
 
-ItemWiseTaxDetail = frappe._dict
-
 
 class calculate_taxes_and_totals:
 	def __init__(self, doc: Document):
@@ -36,7 +35,6 @@ class calculate_taxes_and_totals:
 			)
 
 		self._items = self.filter_rows() if self.doc.doctype == "Quotation" else self.doc.get("items")
-
 		get_round_off_applicable_accounts(self.doc.company, frappe.flags.round_off_applicable_accounts)
 		self.calculate()
 
@@ -83,7 +81,6 @@ class calculate_taxes_and_totals:
 		self.calculate_taxes()
 		self.adjust_grand_total_for_inclusive_tax()
 		self.calculate_totals()
-		self._cleanup()
 		self.calculate_total_net_weight()
 
 	def calculate_tax_withholding_net_total(self):
@@ -251,14 +248,12 @@ class calculate_taxes_and_totals:
 			doc.set("base_" + f, val)
 
 	def initialize_taxes(self):
+		self.reset_item_wise_tax_details()
 		for tax in self.doc.get("taxes"):
 			if not self.discount_amount_applied:
 				validate_taxes_and_charges(tax)
 				validate_inclusive_tax(tax, self.doc)
 
-			if not (self.doc.get("is_consolidated") or tax.get("dont_recompute_tax")):
-				tax.item_wise_tax_detail = {}
-
 			tax_fields = [
 				"net_amount",
 				"total",
@@ -278,6 +273,22 @@ class calculate_taxes_and_totals:
 
 			self.doc.round_floats_in(tax)
 
+	def reset_item_wise_tax_details(self):
+		# Setting flag for adding rows
+		self.doc.update_item_wise_tax_details = True
+		dont_recompute_taxes = [d for d in self.doc.get("taxes") if d.get("dont_recompute_tax")]
+
+		# Identify taxes that shouldn't be recomputed
+		item_wise_tax_details = []
+		# retain tax_breakup for dont_recompute_taxes
+		for row in self.doc.get("_item_wise_tax_details") or []:
+			tax = row.get("tax")
+			if tax in dont_recompute_taxes:
+				item_wise_tax_details.append(row)
+
+		self.doc._item_wise_tax_details = item_wise_tax_details
+		self.doc.item_wise_tax_details = []
+
 	def determine_exclusive_rate(self):
 		if not any(cint(tax.included_in_print_rate) for tax in self.doc.get("taxes")):
 			return
@@ -476,6 +487,60 @@ class calculate_taxes_and_totals:
 
 			self._set_in_company_currency(tax, ["total"])
 
+		self.adjust_rounding_in_item_wise_tax_details()
+
+	def adjust_rounding_in_item_wise_tax_details(self):
+		if ignore_item_wise_tax_details(self.doc):
+			return
+
+		if not self.doc.get("_item_wise_tax_details"):
+			return
+
+		invalid_rows = []
+
+		# reset temporary attributes
+		for tax in self.doc.taxes:
+			tax._total_tax_breakup = 0
+			tax._last_row_idx = None
+
+		for idx, d in enumerate(self.doc._item_wise_tax_details):
+			tax = d.get("tax")
+			if not tax:
+				continue
+			tax._total_tax_breakup += d.amount or 0
+			tax._last_row_idx = idx
+
+		# Apply rounding difference to the last row
+		for tax in self.doc.taxes:
+			last_idx = tax._last_row_idx
+			if last_idx is None:
+				continue
+
+			multiplier = -1 if tax.get("add_deduct_tax") == "Deduct" else 1
+			expected_amount = tax.base_tax_amount_after_discount_amount * multiplier
+			actual_breakup = tax._total_tax_breakup
+			diff = flt(expected_amount - actual_breakup, 5)
+
+			# TODO: fix rounding difference issues
+			if abs(diff) <= 0.5:
+				detail_row = self.doc._item_wise_tax_details[last_idx]
+				detail_row["amount"] = flt(detail_row["amount"] + diff, 5)
+
+			else:
+				invalid_rows.append(f"Row {tax.idx} (Difference: {diff})")
+
+		if self.doc.flags.ignore_validate:
+			return
+
+		if invalid_rows:
+			message = (
+				_("Item Wise Tax Details do not match with Taxes and Charges at the following rows:")
+				+ "<br>"
+				+ "<br>".join(invalid_rows)
+			)
+
+			frappe.throw(_(message))
+
 	def get_tax_amount_if_for_valuation_or_deduction(self, tax_amount, tax):
 		# if just for valuation, do not add the tax amount in total
 		# if tax/charges is for deduction, multiply by -1
@@ -533,41 +598,35 @@ class calculate_taxes_and_totals:
 			# don't sum current net amount due to the field being a currency field
 			current_tax_amount = tax_rate * item.qty
 
-		if not (self.doc.get("is_consolidated") or tax.get("dont_recompute_tax")):
+		if not tax.get("dont_recompute_tax"):
 			self.set_item_wise_tax(item, tax, tax_rate, current_tax_amount, current_net_amount)
 
 		return current_net_amount, current_tax_amount
 
 	def set_item_wise_tax(self, item, tax, tax_rate, current_tax_amount, current_net_amount):
 		# store tax breakup for each item
-		key = item.item_code or item.item_name
-		item_wise_tax_amount = current_tax_amount * self.doc.conversion_rate
-		if tax.charge_type != "On Item Quantity":
-			item_wise_net_amount = current_net_amount * self.doc.conversion_rate
-		else:
-			item_wise_net_amount = 0.0
-		if frappe.flags.round_row_wise_tax:
-			item_wise_tax_amount = flt(item_wise_tax_amount, tax.precision("tax_amount"))
-			item_wise_net_amount = flt(item_wise_net_amount, tax.precision("net_amount"))
-			if tax_data := tax.item_wise_tax_detail.get(key):
-				item_wise_tax_amount += flt(tax_data.tax_amount, tax.precision("tax_amount"))
-				item_wise_net_amount += flt(tax_data.net_amount, tax.precision("net_amount"))
-			else:
-				tax.item_wise_tax_detail[key] = ItemWiseTaxDetail(
-					tax_rate=tax_rate,
-					tax_amount=flt(item_wise_tax_amount, tax.precision("tax_amount")),
-					net_amount=flt(item_wise_net_amount, tax.precision("net_amount")),
-				)
-		else:
-			if tax_data := tax.item_wise_tax_detail.get(key):
-				item_wise_tax_amount += tax_data.tax_amount
-				item_wise_net_amount += tax_data.net_amount
+		multiplier = -1 if tax.get("add_deduct_tax") == "Deduct" else 1
+		item_wise_tax_amount = flt(
+			current_tax_amount * self.doc.conversion_rate * multiplier, tax.precision("tax_amount")
+		)
 
-			tax.item_wise_tax_detail[key] = ItemWiseTaxDetail(
-				tax_rate=tax_rate,
-				tax_amount=item_wise_tax_amount,
-				net_amount=item_wise_net_amount,
+		if tax.charge_type != "On Item Quantity":
+			item_wise_taxable_amount = flt(
+				current_net_amount * self.doc.conversion_rate * multiplier, tax.precision("tax_amount")
 			)
+		else:
+			item_wise_taxable_amount = 0.0
+
+		# maintaining a temp object with item and tax object because correct name will be available after insertion.
+		self.doc._item_wise_tax_details.append(
+			frappe._dict(
+				item=item,
+				tax=tax,
+				rate=tax_rate,
+				amount=item_wise_tax_amount,
+				taxable_amount=item_wise_taxable_amount,
+			)
+		)
 
 	def round_off_totals(self, tax):
 		if tax.account_head in frappe.flags.round_off_applicable_accounts:
@@ -704,12 +763,6 @@ class calculate_taxes_and_totals:
 
 			self._set_in_company_currency(self.doc, ["rounding_adjustment", "rounded_total"])
 
-	def _cleanup(self):
-		if not self.doc.get("is_consolidated"):
-			for tax in self.doc.get("taxes"):
-				if not tax.get("dont_recompute_tax"):
-					tax.item_wise_tax_detail = json.dumps(tax.item_wise_tax_detail)
-
 	def set_discount_amount(self):
 		if self.doc.additional_discount_percentage:
 			self.doc.discount_amount = flt(
@@ -1150,30 +1203,45 @@ def get_itemised_tax_breakup_header(item_doctype, tax_accounts):
 
 @erpnext.allow_regional
 def get_itemised_tax_breakup_data(doc):
-	itemised_tax = get_itemised_tax(doc.taxes)
+	itemised_tax = get_itemised_tax(doc)
 	itemised_tax_data = []
 	for item_code, taxes in itemised_tax.items():
-		taxable_amount = next(iter(taxes.values())).get("net_amount")
+		taxable_amount = next(iter(taxes.values())).get("taxable_amount")
 		itemised_tax_data.append(frappe._dict({"item": item_code, "taxable_amount": taxable_amount, **taxes}))
 
 	return itemised_tax_data
 
 
-def get_itemised_tax(taxes, with_tax_account=False):
+def get_itemised_tax(doc, with_tax_account=False):
 	itemised_tax = {}
-	for tax in taxes:
+	precision = doc.precision("tax_amount", "taxes")
+
+	for row in doc.get("_item_wise_tax_details"):
+		item = row.get("item")
+		tax = row.get("tax")
+		if not item or not tax:
+			continue
+
+		item_code = item.item_code or item.item_name
 		if getattr(tax, "category", None) and tax.category == "Valuation":
 			continue
 
-		item_tax_map = json.loads(tax.item_wise_tax_detail) if tax.item_wise_tax_detail else {}
-		if item_tax_map:
-			for item_code, tax_data in item_tax_map.items():
-				tax_data = ItemWiseTaxDetail(**tax_data)
-				itemised_tax.setdefault(item_code, frappe._dict())
-				itemised_tax[item_code][tax.description] = tax_data
+		tax_info = itemised_tax.setdefault(item_code, frappe._dict()).setdefault(
+			tax.description,
+			frappe._dict(
+				{
+					"tax_amount": 0.0,
+					"taxable_amount": 0.0,
+					"tax_rate": row.rate,
+				}
+			),
+		)
 
-				if with_tax_account:
-					itemised_tax[item_code][tax.description].tax_account = tax.account_head
+		tax_info.tax_amount += flt(row.amount, precision)
+		tax_info.taxable_amount += flt(row.taxable_amount, precision)
+
+		if with_tax_account:
+			tax_info.tax_account = tax.account_head
 
 	return itemised_tax
 
@@ -1196,6 +1264,39 @@ def get_rounding_tax_settings():
 	return frappe.get_single_value("Accounts Settings", "round_row_wise_tax")
 
 
+def ignore_item_wise_tax_details(doc):
+	"""Ignore item wise tax details if the doctype does not have item_wise_tax_details field."""
+	if not doc.meta.get_field("item_wise_tax_details"):
+		return True
+
+	return False
+
+
+def process_item_wise_tax_details(doc):
+	if ignore_item_wise_tax_details(doc):
+		return
+
+	if not (doc.get("update_item_wise_tax_details") and doc.get("_item_wise_tax_details")):
+		return
+
+	docs = []
+	for row in doc.get("_item_wise_tax_details"):
+		tax_details = doc.append(
+			"item_wise_tax_details",
+			{
+				**row,
+				"docstatus": doc.docstatus,
+				"item_row": row.item.name,
+				"tax_row": row.tax.name,
+			},
+		)
+		tax_details.set_new_name()
+		docs.append(tax_details)
+
+	bulk_insert("Item Wise Tax Detail", docs)
+	doc.update_item_wise_tax_details = False
+
+
 class init_landed_taxes_and_totals:
 	def __init__(self, doc):
 		self.doc = doc

erpnext/controllers/tests/test_item_wise_tax_details.py

@@ -73,32 +73,54 @@ class TestTaxesAndTotals(FrappeTestCase):
 			"taxes",
 			{
 				"charge_type": "On Item Quantity",
-				"account_head": "_Test Account Shipping - _TC",
+				"account_head": "_Test Account Shipping Charges - _TC",
 				"cost_center": "_Test Cost Center - _TC",
 				"description": "Shipping",
 				"rate": 50,
 			},
 		)
-		self.doc.set_missing_item_details()
-		calculate_taxes_and_totals(self.doc)
+		self.doc.save()
 
-		expected_values = {
-			"VAT": {"tax_rate": 10, "tax_amount": 10, "net_amount": 100},
-			"Service Tax": {"tax_rate": 14, "tax_amount": 1.4, "net_amount": 10},
-			"Customs Duty": {"tax_rate": 5, "tax_amount": 5.57, "net_amount": 111.4},
-			"Shipping": {"tax_rate": 50, "tax_amount": 50, "net_amount": 0.0},  # net_amount: here qty
-		}
+		expected_values = [
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[0].name,
+				"rate": 10.0,
+				"amount": 10.0,
+				"taxable_amount": 100.0,
+			},
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[1].name,
+				"rate": 14.0,
+				"amount": 1.4,
+				"taxable_amount": 10.0,
+			},
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[2].name,
+				"rate": 5.0,
+				"amount": 5.57,
+				"taxable_amount": 111.4,
+			},
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[3].name,
+				"rate": 50.0,
+				"amount": 50.0,
+				"taxable_amount": 0.0,
+			},
+		]
 
-		for tax in self.doc.taxes:
-			self.assertIn(tax.description, expected_values)
-			item_wise_tax_detail = json.loads(tax.item_wise_tax_detail)
-			tax_detail = item_wise_tax_detail[self.doc.items[0].item_code]
-			self.assertAlmostEqual(tax_detail.get("tax_rate"), expected_values[tax.description]["tax_rate"])
-			self.assertAlmostEqual(
-				tax_detail.get("tax_amount"), expected_values[tax.description]["tax_amount"]
-			)
-			self.assertAlmostEqual(
-				tax_detail.get("net_amount"), expected_values[tax.description]["net_amount"]
-			)
-			# Check if net_total is set for each tax
-			self.assertEqual(tax.net_amount, expected_values[tax.description]["net_amount"])
+		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)