[14.0][Crédito de impostos]: Crédito de impostos pt1 - adiciona stock price e impostos creditáveis por Tax/CST

l10n_br_fiscal/models/__init__.py

@@ -16,6 +16,7 @@
 from . import comment
 from . import ibpt
 from . import cfop
+from . import stock_price_mixin
 from . import cst
 from . import cnae
 from . import nbs

l10n_br_fiscal/models/cst.py

@@ -31,6 +31,13 @@ class CST(models.Model):
  store=True,
  )
 
+ default_creditable_tax = fields.Boolean(
+ string="Creditable Tax Default?",
+ default=True,
+ help="Defines default value for creditable tax boolean for tax_ids that have"
+ "self as CST In",
+ )
+
  _sql_constraints = [
  (
  "l10n_br_fiscal_cst_code_tax_group_id_uniq",

l10n_br_fiscal/models/stock_price_mixin.py

@@ -0,0 +1,156 @@
+# Copyright (C) 2024 Diego Paradeda - KMEE <diego.paradeda@kmee.com.br>
+# License AGPL-3 - See http://www.gnu.org/licenses/agpl-3.0.html
+
+from odoo import api, fields, models
+from odoo.tools.float_utils import float_round
+
+
+class StockPriceMixin(models.AbstractModel):
+ _name = "l10n_br_fiscal.stock.price.mixin"
+ _description = "Stock Price Mixin"
+
+ freight_value_to_stock = fields.Boolean(
+ string="freight_value_to_stock",
+ default=True,
+ )
+
+ insurance_value_to_stock = fields.Boolean(
+ string="insurance_value_to_stock",
+ default=True,
+ )
+
+ other_value_to_stock = fields.Boolean(
+ string="other_value_to_stock",
+ default=True,
+ )
+
+ issqn_tax_is_creditable = fields.Boolean(
+ string="ISSQN Creditável",
+ default=lambda self: self.valuation_via_stock_price,
+ )
+
+ irpj_tax_is_creditable = fields.Boolean(
+ string="IRPJ Creditável",
+ default=lambda self: self.valuation_via_stock_price,
+ )
+
+ icmsst_tax_is_creditable = fields.Boolean(
+ string="ICMS ST Creditável",
+ default=lambda self: self.valuation_via_stock_price,
+ )
+
+ icms_tax_is_creditable = fields.Boolean(
+ string="ICMS Creditável",
+ default=lambda self: self.valuation_via_stock_price,
+ )
+ ipi_tax_is_creditable = fields.Boolean(
+ string="IPI Creditável",
+ default=lambda self: self.valuation_via_stock_price,
+ )
+ cofins_tax_is_creditable = fields.Boolean(
+ string="COFINS Creditável",
+ default=lambda self: self.valuation_via_stock_price,
+ )
+ pis_tax_is_creditable = fields.Boolean(
+ string="PIS Creditável",
+ default=lambda self: self.valuation_via_stock_price,
+ )
+
+ @api.onchange("icms_cst_id")
+ def _onchange_icms_cst_id(self):
+ if self.valuation_via_stock_price:
+ self.icms_tax_is_creditable = self.icms_cst_id.default_creditable_tax
+
+ @api.onchange("ipi_cst_id")
+ def _onchange_ipi_cst_id(self):
+ if self.valuation_via_stock_price:
+ self.ipi_tax_is_creditable = self.ipi_cst_id.default_creditable_tax
+
+ @api.onchange("cofins_cst_id")
+ def _onchange_cofins_cst_id(self):
+ if self.valuation_via_stock_price:
+ self.cofins_tax_is_creditable = self.cofins_cst_id.default_creditable_tax
+
+ @api.onchange("pis_cst_id")
+ def _onchange_pis_cst_id(self):
+ if self.valuation_via_stock_price:
+ self.pis_tax_is_creditable = self.pis_cst_id.default_creditable_tax
+
+ def _default_valuation_stock_price(self):
+ """
+ Método para chavear o custo médio dos produtos entre:
+ - líquido de impostos
+ - com impostos (padrão do Odoo).
+ """
+ company_default = self.company_id.stock_valuation_via_stock_price
+ return company_default
+
+ valuation_via_stock_price = fields.Boolean(
+ string="Valuation Via Stock Price",
+ default=_default_valuation_stock_price,
+ help="Determina se o valor utilizado no custeamento automático será padrão do"
+ " Odoo ou com base no campo stock_price_br.\n\n"
+ " * Usar True para valor de estoque líquido (sem imposto)",
+ )
+
+ stock_price_br_currency_id = fields.Many2one(
+ comodel_name="res.currency",
+ string="Currency",
+ default=lambda self: self.env.ref("base.BRL"),
+ )
+
+ stock_price_br = fields.Monetary(
+ string="Stock Price",
+ compute="_compute_stock_price_br",
+ currency_field="stock_price_br_currency_id",
+ )
+
+ @api.depends(
+ "amount_total",
+ "fiscal_tax_ids",
+ "valuation_via_stock_price",
+ "issqn_tax_is_creditable",
+ "irpj_tax_is_creditable",
+ "icmsst_tax_is_creditable",
+ "icms_tax_is_creditable",
+ "ipi_tax_is_creditable",
+ "cofins_tax_is_creditable",
+ "pis_tax_is_creditable",
+ "freight_value_to_stock",
+ "insurance_value_to_stock",
+ "other_value_to_stock",
+ )
+ def _compute_stock_price_br(self):
+ """Subtract creditable taxes from stock price."""
+ for record in self:
+ record.stock_price_br = 0
+
+ if not hasattr(record, "product_uom_qty"):
+ continue
+
+ if record.fiscal_operation_line_id and record.product_uom_qty:
+ price = record.amount_total
+
+ if not record.freight_value_to_stock:
+ price -= record.freight_value
+ if not record.insurance_value_to_stock:
+ price -= record.insurance_value
+ if not record.other_value_to_stock:
+ price -= record.other_value
+
+ for tax in record.fiscal_tax_ids:
+ try:
+ creditable = getattr(
+ record, "%s_tax_is_creditable" % (tax.tax_domain,)
+ )
+ if creditable:
+ price -= getattr(record, "%s_value" % (tax.tax_domain))
+ except AttributeError:
+ pass
+
+ price_precision = self.env["decimal.precision"].precision_get(
+ "Product Price"
+ )
+ record.stock_price_br = float_round(
+ (price / record.product_uom_qty), precision_digits=price_precision
+ )

l10n_br_fiscal/security/ir.model.access.csv

@@ -6,7 +6,7 @@
 "l10n_br_fiscal_cfop_manager","Fiscal CFOP for Manager","model_l10n_br_fiscal_cfop","l10n_br_fiscal.group_manager",1,0,0,0
 "l10n_br_fiscal_cfop_maintenance","Fiscal CFOP for Maintenance","model_l10n_br_fiscal_cfop","l10n_br_fiscal.group_data_maintenance",1,1,1,1
 "l10n_br_fiscal_cst_user","Fiscal CST for User","model_l10n_br_fiscal_cst","l10n_br_fiscal.group_user",1,0,0,0
-"l10n_br_fiscal_cst_manager","Fiscal CST for Manager","model_l10n_br_fiscal_cst","l10n_br_fiscal.group_manager",1,0,0,0
+"l10n_br_fiscal_cst_manager","Fiscal CST for Manager","model_l10n_br_fiscal_cst","l10n_br_fiscal.group_manager",1,1,0,0
 "l10n_br_fiscal_cst_maintenance","Fiscal CST for Maintenance","model_l10n_br_fiscal_cst","l10n_br_fiscal.group_data_maintenance",1,1,1,1
 "l10n_br_fiscal_tax_group_user","Fiscal Tax Group for User","model_l10n_br_fiscal_tax_group","l10n_br_fiscal.group_user",1,0,0,0
 "l10n_br_fiscal_tax_group_manager","Fiscal Tax Group for Manager","model_l10n_br_fiscal_tax_group","l10n_br_fiscal.group_manager",1,1,1,1

l10n_br_fiscal/views/cst_view.xml

@@ -46,6 +46,7 @@
  <field name="name" />
  <field name="cst_type" />
  <field name="tax_group_id" />
+ <field name="default_creditable_tax" />
  </group>
  </sheet>
  </form>

l10n_br_purchase_stock/models/purchase_order.py

@@ -17,6 +17,19 @@ class PurchaseOrder(models.Model):
  compute="_compute_get_button_create_invoice_invisible"
  )
 
+ total_cost_of_goods_purchased = fields.Monetary(
+ string="Cost of Goods Purchased",
+ compute="_compute_cogp_amount",
+ )
+
+ @api.depends("order_line", "order_line.stock_price_br")
+ def _compute_cogp_amount(self):
+ for record in self:
+ cogp = 0
+ for line in record.order_line:
+ cogp += line.stock_price_br
+ record.total_cost_of_goods_purchased = cogp
+
  @api.depends("state", "invoice_status")
  def _compute_get_button_create_invoice_invisible(self):
  for record in self:

l10n_br_purchase_stock/models/purchase_order_line.py

@@ -6,7 +6,11 @@
 
 
 class PurchaseOrderLine(models.Model):
- _inherit = "purchase.order.line"
+ _name = "purchase.order.line"
+ _inherit = [
+ _name,
+ "l10n_br_fiscal.stock.price.mixin",
+ ]
 
  def _prepare_stock_moves(self, picking):
  """Prepare the stock moves data for one order line.

l10n_br_purchase_stock/tests/test_l10n_br_purchase_stock_lp.py

@@ -1,11 +1,138 @@
 # @ 2019 Akretion - www.akretion.com.br -
 # Magno Costa <magno.costa@akretion.com.br>
 # Renato Lima <renato.lima@akretion.com.br>
+# @ 2024 KMEE - www.kmee.com.br -
+# Diego Paradeda <diego.paradeda@kmee.com.br>
 # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html).
 
+from odoo.tools import float_compare
+from odoo.tools.float_utils import float_round
+
 from .test_l10n_br_purchase_stock import L10nBrPurchaseStockBase
 
 
 class L10nBrPurchaseStockBase(L10nBrPurchaseStockBase):
  def setUp(self):
  super().setUp()
+ self.lp_purchase_po = self.env.ref(
+ "l10n_br_purchase_stock.lucro_presumido_po_only_products_1"
+ ).copy()
+ self.picking_ids = False
+
+ self.stock_acc_id = self.env["account.account"].search(
+ [("code", "=", "1.1.3.1.02")], limit=1
+ )
+ self.stock_input_acc_id = self.env["account.account"].search(
+ [("code", "=", "1.1.9.0.01")], limit=1
+ )
+ self.stock_output_acc_id = self.env["account.account"].search(
+ [("code", "=", "1.1.9.0.02")], limit=1
+ )
+
+ def test_purchase_order_lp_stock_price_(self):
+ """Test stock price compute in purchase order line."""
+
+ purchase = self.lp_purchase_po
+ self._change_user_company(self.company_lucro_presumido)
+ self._run_purchase_order_onchanges(purchase)
+
+ line1 = purchase.order_line[0]
+ line2 = purchase.order_line[1]
+
+ # line 1 -> 90.03
+ line1.icms_tax_is_creditable = True
+ line1.ipi_tax_is_creditable = True
+ line1.cofins_tax_is_creditable = True
+ line1.pis_tax_is_creditable = True
+ line1._compute_stock_price_br()
+
+ # price_precision = self.env["decimal.precision"].precision_get("Product Price")
+ price_precision = self.env["decimal.precision"].precision_get("Product Price")
+ expected_stock_price = float_round(
+ (
+ (
+ line1.amount_total
+ - line1.ipi_value
+ - line1.icms_value
+ - line1.pis_value
+ - line1.cofins_value
+ )
+ / line1.product_qty
+ ),
+ precision_digits=price_precision,
+ )
+ computed_stock_price = line1.stock_price_br
+
+ compare = float_compare(
+ expected_stock_price, computed_stock_price, precision_digits=price_precision
+ )
+ self.assertEqual(
+ compare,
+ 0,
+ f"Stock value mispriced - comercialização\nexpected: \
+ {expected_stock_price}\ncomputed: {computed_stock_price}",
+ )
+
+ # line 2 -> 120.75 (price with taxes)
+ line2.icms_tax_is_creditable = False
+ line2.ipi_tax_is_creditable = False
+ line2.cofins_tax_is_creditable = False
+ line2.pis_tax_is_creditable = False
+ line2._compute_stock_price_br()
+ expected_stock_price = float_round(
+ line2.amount_total / line2.product_qty, precision_digits=price_precision
+ )
+ computed_stock_price = line2.stock_price_br
+
+ compare = float_compare(
+ expected_stock_price, computed_stock_price, precision_digits=price_precision
+ )
+ self.assertEqual(
+ compare,
+ 0,
+ f"Stock value mispriced - industrialização\nexpected: \
+ {expected_stock_price}\ncomputed: {computed_stock_price}",
+ )
+
+ purchase.button_confirm()
+
+ # Test if product cost matches stock price. Requires AVCO and auto stock valuation.
+ self.picking_id = purchase.picking_ids
+
+ # product categories
+ product_id1 = self.po_products.order_line[0].product_id
+ categ_id1 = product_id1.categ_id
+
+ categ_id1.write(
+ {
+ "property_stock_valuation_account_id": self.stock_acc_id.id,
+ "property_stock_account_input_categ_id": self.stock_input_acc_id.id,
+ "property_stock_account_output_categ_id": self.stock_output_acc_id.id,
+ "property_valuation": "real_time",
+ "property_cost_method": "average",
+ }
+ )
+
+ self.assertEqual(
+ categ_id1.property_stock_valuation_account_id.code,
+ "1.1.3.1.02",
+ "Invalid account in product category!",
+ )
+ self.assertEqual(
+ categ_id1.property_stock_account_input_categ_id.code,
+ "1.1.9.0.01",
+ "Invalid account in product category!",
+ )
+ self.assertEqual(
+ categ_id1.property_stock_account_output_categ_id.code,
+ "1.1.9.0.02",
+ "Invalid account in product category!",
+ )
+
+ # Validate picking
+ self.picking_id.action_confirm()
+ self.picking_id.action_assign()
+ # Force picking qties and validate
+ for move in self.picking_id.move_ids_without_package:
+ move.quantity_done = move.product_uom_qty
+ self.picking_id.button_validate()