Merge pull request #55296 from frappe/mergify/bp/version-15-hotfix/pr-55290

fix: inclusive tax amount not considered while setting LCV from purchase invoice (backport #55290)
2026-05-27 17:04:47 +00:00 · 2026-05-26 16:23:13 +05:30
parent 46d5395148 66267cf99a
commit bc81992a40
2 changed files with 153 additions and 2 deletions
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -1250,7 +1250,7 @@ def get_billed_qty_amount_against_purchase_receipt(pr_doc):
 		.on(parent_table.name == table.parent)
 		.select(
 			table.pr_detail,
-			fn.Sum(table.amount * parent_table.conversion_rate).as_("amount"),
+			fn.Sum(table.base_net_amount).as_("amount"),
 			fn.Sum(table.qty).as_("qty"),
 		)
 		.where((table.pr_detail.isin(pr_names)) & (table.docstatus == 1))
@@ -1296,7 +1296,7 @@ def get_billed_qty_amount_against_purchase_order(pr_doc):
 			.select(
 				table.po_detail,
 				fn.Sum(table.qty).as_("qty"),
-				fn.Sum(table.amount * parent_table.conversion_rate).as_("amount"),
+				fn.Sum(table.base_net_amount).as_("amount"),
 			)
 			.where((table.po_detail.isin(po_names)) & (table.docstatus == 1) & (table.pr_detail.isnull()))
 			.groupby(table.po_detail)
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -5170,6 +5170,157 @@ class TestPurchaseReceipt(FrappeTestCase):
 			"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", original_value
 		)

+	@change_settings(
+		"Buying Settings", {"set_landed_cost_based_on_purchase_invoice_rate": 1, "maintain_same_rate": 0}
+	)
+	def test_srbnb_with_inclusive_tax_and_rate_change_in_pi(self):
+		"""
+		When 'Set Landed Cost Based on PI Rate' is enabled and PI has an inclusive tax:
+		  - PR: qty=2, rate=1000 INR → base_net_amount=2000
+		  - PI: rate changed to 2000, 5% tax included in basic rate
+		      → PI base_net_amount = 2 * 2000 / 1.05 ≈ 3809.52
+
+		The system must use PI's base_net_amount (not amount=4000) so that
+		SRBNB credit on PR = 3809.52, not 4000.
+		"""
+		company = "_Test Company with perpetual inventory"
+		warehouse = "Stores - TCP1"
+		cost_center = "Main - TCP1"
+
+		item_code = make_item(
+			"Test Item for SRBNB Inclusive Tax Rate Change",
+			{"is_stock_item": 1},
+		).name
+
+		pr = make_purchase_receipt(
+			item_code=item_code,
+			qty=2,
+			rate=1000,
+			company=company,
+			warehouse=warehouse,
+			cost_center=cost_center,
+		)
+
+		pi = make_purchase_invoice(pr.name)
+		pi.items[0].rate = 2000
+		pi.append(
+			"taxes",
+			{
+				"charge_type": "On Net Total",
+				"account_head": "_Test Account VAT - TCP1",
+				"category": "Total",
+				"add_deduct_tax": "Add",
+				"included_in_print_rate": 1,
+				"rate": 5,
+				"description": "Test Inclusive Tax",
+				"cost_center": cost_center,
+			},
+		)
+		pi.save()
+		pi.submit()
+
+		pr.reload()
+
+		# PI base_net_amount = qty * (rate / (1 + tax_rate/100)) = 2 * (2000 / 1.05)
+		pi_base_net_amount = flt(2 * 2000 / 1.05, 2)
+		pr_base_net_amount = flt(pr.items[0].amount, 2)  # 2 * 1000 = 2000
+		expected_diff = flt(pi_base_net_amount - pr_base_net_amount, 2)
+
+		self.assertAlmostEqual(pr.items[0].amount_difference_with_purchase_invoice, expected_diff, places=2)
+
+		# Total SRBNB credit = PR base_net_amount + amount_difference = PI base_net_amount
+		srbnb_account = "Stock Received But Not Billed - TCP1"
+		gl_entries = get_gl_entries("Purchase Receipt", pr.name, skip_cancelled=True)
+		srbnb_credit = sum(flt(row.credit) for row in gl_entries if row.account == srbnb_account)
+		self.assertAlmostEqual(srbnb_credit, pi_base_net_amount, places=2)
+
+	@change_settings(
+		"Buying Settings", {"set_landed_cost_based_on_purchase_invoice_rate": 1, "maintain_same_rate": 0}
+	)
+	def test_srbnb_with_inclusive_tax_and_exchange_rate_change_in_pi(self):
+		"""
+		When 'Set Landed Cost Based on PI Rate' is enabled, PI has an inclusive tax, and only
+		the exchange rate changes on the PI (rate stays the same):
+		  - PR: qty=2, rate=100 USD, conversion_rate=70 → base_net_amount=14000 INR
+		  - PI: same rate=100 USD, conversion_rate changed to 90, 5% tax included in basic rate
+		      → PI base_net_amount = 2 * (100 / 1.05) * 90 ≈ 17142.86 INR
+
+		The system must use PI's base_net_amount (not amount = 2*100*90 = 18000) so that
+		SRBNB credit on PR = 17142.86, not 18000.
+		"""
+		from erpnext.accounts.doctype.account.test_account import create_account
+
+		company = "_Test Company with perpetual inventory"
+		warehouse = "Stores - TCP1"
+		cost_center = "Main - TCP1"
+
+		party_account = create_account(
+			account_name="USD Payable For SRBNB Exchange Rate Test",
+			parent_account="Accounts Payable - TCP1",
+			account_type="Payable",
+			company=company,
+			account_currency="USD",
+		)
+
+		supplier = create_supplier(
+			supplier_name="_Test USD Supplier for SRBNB Exchange Rate",
+			default_currency="USD",
+			party_account=party_account,
+		).name
+
+		item_code = make_item(
+			"Test Item for SRBNB Inclusive Tax Exchange Rate Change",
+			{"is_stock_item": 1},
+		).name
+
+		pr = make_purchase_receipt(
+			item_code=item_code,
+			qty=2,
+			rate=100,
+			currency="USD",
+			conversion_rate=70,
+			company=company,
+			warehouse=warehouse,
+			supplier=supplier,
+		)
+
+		pi = make_purchase_invoice(pr.name)
+		pi.conversion_rate = 90
+		pi.append(
+			"taxes",
+			{
+				"charge_type": "On Net Total",
+				"account_head": "_Test Account VAT - TCP1",
+				"category": "Total",
+				"add_deduct_tax": "Add",
+				"included_in_print_rate": 1,
+				"rate": 5,
+				"description": "Test Inclusive Tax",
+				"cost_center": cost_center,
+			},
+		)
+		pi.save()
+		pi.submit()
+
+		pr.reload()
+
+		# PI base_net_amount = qty * (rate / (1 + tax_rate/100)) * new_conversion_rate
+		#                    = 2 * (100 / 1.05) * 90 ≈ 17142.86 INR
+		# PR base_net_amount = qty * rate * pr_conversion_rate = 2 * 100 * 70 = 14000 INR
+		tax_amount_pr = (200 - flt(200 / 1.05, 2)) * 90
+
+		pi_base_net_amount = flt(2 * 100 * 90) - flt(tax_amount_pr)
+		pr_base_net_amount = flt(2 * 100 * 70)
+		expected_diff = flt(pi_base_net_amount - pr_base_net_amount)
+
+		self.assertAlmostEqual(pr.items[0].amount_difference_with_purchase_invoice, expected_diff, places=2)
+
+		# Total SRBNB credit = PR base_net_amount + amount_difference = PI base_net_amount
+		srbnb_account = "Stock Received But Not Billed - TCP1"
+		gl_entries = get_gl_entries("Purchase Receipt", pr.name, skip_cancelled=True)
+		srbnb_credit = sum(flt(row.credit) for row in gl_entries if row.account == srbnb_account)
+		self.assertAlmostEqual(srbnb_credit, pi_base_net_amount, places=2)
+

 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier