diff --git a/erpnext/patches.txt b/erpnext/patches.txt index 4974d08fb8f..d2f6b7b6c67 100644 --- a/erpnext/patches.txt +++ b/erpnext/patches.txt @@ -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 diff --git a/erpnext/patches/v16_0/set_not_applicable_on_german_item_tax_templates.py b/erpnext/patches/v16_0/set_not_applicable_on_german_item_tax_templates.py new file mode 100644 index 00000000000..020935af20a --- /dev/null +++ b/erpnext/patches/v16_0/set_not_applicable_on_german_item_tax_templates.py @@ -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, + )