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fix: Backfill not_applicable on Item Tax Template Details for German companies (backport #54682) (#54686)

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Co-authored-by: Raffael Meyer <14891507+barredterra@users.noreply.github.com>
fix: Backfill `not_applicable` on Item Tax Template Details for German companies (#54682)
This commit is contained in:
mergify[bot]
2026-05-01 04:29:06 +02:00
committed by GitHub
parent 126e13be25
commit a22d773341
2 changed files with 219 additions and 0 deletions
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1
erpnext/patches.txt
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@@ -480,3 +480,4 @@ erpnext.patches.v16_0.set_root_type_in_account_categories
erpnext.patches.v16_0.scr_inv_dimension
erpnext.patches.v16_0.packed_item_inv_dimen
erpnext.patches.v16_0.fix_titles
erpnext.patches.v16_0.set_not_applicable_on_german_item_tax_templates

218
erpnext/patches/v16_0/set_not_applicable_on_german_item_tax_templates.py Normal file
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@@ -0,0 +1,218 @@
import frappe
# Snapshot of the relevant German defaults when this migration was written.
# Migration patches must not read mutable setup data, otherwise future edits to
# country_wise_tax.json would change what this patch does on sites that have not
# run it yet.
#
# For numbered charts, compare account_number + root_type because Account.account_name
# is not unique within a company.
SKR04_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS = frozenset(
{
("3801", "Liability"),
("3802", "Liability"),
("3835", "Liability"),
("1401", "Asset"),
("1402", "Asset"),
("1541", "Asset"),
}
)
SKR04_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS = frozenset(
{
("3806", "Liability"),
("3804", "Liability"),
("3837", "Liability"),
("1406", "Asset"),
("1404", "Asset"),
("1540", "Asset"),
}
)
SKR03_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS = frozenset(
{
("1771", "Liability"),
("1772", "Liability"),
("1785", "Liability"),
("1571", "Asset"),
("1572", "Asset"),
("1541", "Asset"),
}
)
SKR03_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS = frozenset(
{
("1776", "Liability"),
("1774", "Liability"),
("1787", "Liability"),
("1576", "Asset"),
("1574", "Asset"),
("1540", "Asset"),
}
)
STANDARD_NOT_APPLICABLE_7_PERCENT_ACCOUNT_LABELS = frozenset(
{
("Umsatzsteuer 7 %", "Liability"),
("Umsatzsteuer aus innergemeinschaftlichem Erwerb", "Liability"),
("Umsatzsteuer nach § 13b UStG", "Liability"),
("Abziehbare Vorsteuer 7 %", "Asset"),
("Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb", "Asset"),
("Abziehbare Vorsteuer nach § 13b UStG", "Asset"),
}
)
STANDARD_NOT_APPLICABLE_19_PERCENT_ACCOUNT_LABELS = frozenset(
{
("Umsatzsteuer 19 %", "Liability"),
("Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %", "Liability"),
("Umsatzsteuer nach § 13b UStG 19 %", "Liability"),
("Abziehbare Vorsteuer 19 %", "Asset"),
("Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19 %", "Asset"),
("Abziehbare Vorsteuer nach § 13b UStG 19 %", "Asset"),
}
)
STANDARD_WITH_NUMBERS_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS = frozenset(
{
("2321", "Liability"),
("2331", "Liability"),
("2341", "Liability"),
("1521", "Asset"),
("1531", "Asset"),
("1541", "Asset"),
}
)
STANDARD_WITH_NUMBERS_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS = frozenset(
{
("2320", "Liability"),
("2330", "Liability"),
("2340", "Liability"),
("1520", "Asset"),
("1530", "Asset"),
("1540", "Asset"),
}
)
GERMAN_ITEM_TAX_TEMPLATE_NOT_APPLICABLE_ACCOUNTS = {
"SKR03 mit Kontonummern": {
"identifier_field": "account_number",
"templates": {
"19 %": SKR03_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS,
"7 %": SKR03_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS,
"0 %": SKR03_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS
| SKR03_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS
| frozenset({("1588", "Asset")}),
},
},
"SKR04 mit Kontonummern": {
"identifier_field": "account_number",
"templates": {
"19 %": SKR04_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS,
"7 %": SKR04_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS,
"0 %": SKR04_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS
| SKR04_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS
| frozenset({("1433", "Asset")}),
},
},
"Standard": {
"identifier_field": "account_name",
"templates": {
"19 %": STANDARD_NOT_APPLICABLE_7_PERCENT_ACCOUNT_LABELS,
"7 %": STANDARD_NOT_APPLICABLE_19_PERCENT_ACCOUNT_LABELS,
"0%": STANDARD_NOT_APPLICABLE_7_PERCENT_ACCOUNT_LABELS
| STANDARD_NOT_APPLICABLE_19_PERCENT_ACCOUNT_LABELS
| frozenset({("Entstandene Einfuhrumsatzsteuer", "Asset")}),
},
},
"Standard with Numbers": {
"identifier_field": "account_number",
"templates": {
"19%": STANDARD_WITH_NUMBERS_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS,
"7%": STANDARD_WITH_NUMBERS_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS,
"0 %": STANDARD_WITH_NUMBERS_NOT_APPLICABLE_7_PERCENT_ACCOUNT_IDS
| STANDARD_WITH_NUMBERS_NOT_APPLICABLE_19_PERCENT_ACCOUNT_IDS
| frozenset({("1550", "Asset")}),
},
},
}
def update_account_cache(accounts, account_cache):
missing_accounts = set(accounts) - set(account_cache)
if not missing_accounts:
return
for account in frappe.get_all(
"Account",
filters={"name": ("in", tuple(sorted(missing_accounts)))},
fields=["name", "account_name", "account_number", "root_type"],
):
account_cache[account.name] = account
def get_account_identifier(account, identifier_field, account_cache):
cached_account = account_cache.get(account)
if not cached_account:
return None
return cached_account.get(identifier_field), cached_account.root_type
def execute():
"""Backfill `not_applicable` on Item Tax Template Details for German companies.
Before the `not_applicable` flag existed, German default templates used
`tax_rate: 0` to mean "this tax does not apply to the item" (as opposed to
an explicit 0% rate). For each German company, this patch looks up the
historical defaults for its Chart of Accounts and sets
`not_applicable = 1` on detail rows that still match those defaults
(same template title, same zero-rate tax account identifier set, flag still unset),
leaving any user-customised rows untouched.
"""
companies = frappe.get_all(
"Company",
filters={"country": "Germany"},
fields=["name", "chart_of_accounts"],
)
account_cache = {}
for company in companies:
chart = GERMAN_ITEM_TAX_TEMPLATE_NOT_APPLICABLE_ACCOUNTS.get(company.chart_of_accounts)
if not chart:
continue
identifier_field = chart["identifier_field"]
for template_title, target_accounts in chart["templates"].items():
itt_names = frappe.get_all(
"Item Tax Template",
filters={"company": company.name, "title": template_title},
pluck="name",
)
for itt_name in itt_names:
zero_rate_details = frappe.get_all(
"Item Tax Template Detail",
filters={"parent": itt_name, "tax_rate": 0},
fields=["name", "tax_type", "not_applicable"],
)
update_account_cache((d.tax_type for d in zero_rate_details), account_cache)
zero_rate_accounts_by_detail = {
d.name: get_account_identifier(d.tax_type, identifier_field, account_cache)
for d in zero_rate_details
}
if any(identifier is None for identifier in zero_rate_accounts_by_detail.values()):
continue
if set(zero_rate_accounts_by_detail.values()) != target_accounts:
continue
for d in zero_rate_details:
if not d.not_applicable:
frappe.db.set_value(
"Item Tax Template Detail",
d.name,
"not_applicable",
1,
update_modified=False,
)