[IMP] l10n_fi,l10n_eu_oss: new 25.5% tax instead of 24 required

Description of the issues this commit addresses:

As from the first of september 2024, Finland will raise 24% taxes to 25.5%,
those rates are currently not available in Odoo.

Desired behavior after this commit is merged:

New 25.5% taxes are available in Finland
OSS tax mapping is done for other countries to Finland
The mapping from Finland to other countries is deliberately left for later
as we don't want the mapping to 25.5% to tkae place before the 09/01/24.

task-4010731

closes odoo#171414

Signed-off-by: Aliya Tastemirova (alta) <alta@odoo.com>

addons/l10n_eu_oss/models/eu_tax_map.py

@@ -687,6 +687,32 @@
     ('FI', 24.0, 'SE'): 25.0,
     ('FI', 24.0, 'SI'): 22.0,
     ('FI', 24.0, 'SK'): 20.0,
+    ('FI', 25.5, 'AT'): 20.0,
+    ('FI', 25.5, 'BE'): 21.0,
+    ('FI', 25.5, 'BG'): 20.0,
+    ('FI', 25.5, 'CY'): 19.0,
+    ('FI', 25.5, 'CZ'): 21.0,
+    ('FI', 25.5, 'DE'): 19.0,
+    ('FI', 25.5, 'DK'): 25.0,
+    ('FI', 25.5, 'EE'): 22.0,
+    ('FI', 25.5, 'ES'): 21.0,
+    ('FI', 25.5, 'FR'): 20.0,
+    ('FI', 25.5, 'GR'): 24.0,
+    ('FI', 25.5, 'HR'): 25.0,
+    ('FI', 25.5, 'HU'): 27.0,
+    ('FI', 25.5, 'IE'): 23.0,
+    ('FI', 25.5, 'IT'): 22.0,
+    ('FI', 25.5, 'LT'): 21.0,
+    ('FI', 25.5, 'LU'): 16.0,
+    ('FI', 25.5, 'LV'): 21.0,
+    ('FI', 25.5, 'MT'): 18.0,
+    ('FI', 25.5, 'NL'): 21.0,
+    ('FI', 25.5, 'PL'): 23.0,
+    ('FI', 25.5, 'PT'): 23.0,
+    ('FI', 25.5, 'RO'): 19.0,
+    ('FI', 25.5, 'SE'): 25.0,
+    ('FI', 25.5, 'SI'): 22.0,
+    ('FI', 25.5, 'SK'): 20.0,
     ('FR', 10.0, 'AT'): 10.0,
     ('FR', 10.0, 'BE'): 6.0,
     ('FR', 10.0, 'BG'): 20.0,

addons/l10n_fi/data/account_fiscal_position_template_data.xml

@@ -56,6 +56,11 @@
     <!-- ## Aland -->
     <!-- ### Aland:sales -->
     <!-- #### Aland:sales:goods -->
+    <record id="aland_sales_goods_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="aland"/>
+        <field name="tax_src_id" ref="tax_dom_sales_goods_25_5"/>
+        <field name="tax_dest_id" ref="aland_sales_0"/>
+    </record>
     <record id="aland_sales_goods_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="aland"/>
         <field name="tax_src_id" ref="tax_dom_sales_goods_24"/>
@@ -72,6 +77,11 @@
         <field name="tax_dest_id" ref="aland_sales_0"/>
     </record>
     <!-- #### Aland:sales:service -->
+    <record id="aland_sales_service_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="aland"/>
+        <field name="tax_src_id" ref="tax_dom_sales_service_25_5"/>
+        <field name="tax_dest_id" ref="aland_sales_0"/>
+    </record>
     <record id="aland_sales_service_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="aland"/>
         <field name="tax_src_id" ref="tax_dom_sales_service_24"/>
@@ -89,6 +99,11 @@
     </record>
     <!-- ### Aland:purchase -->
     <!-- #### Aland:purchase:goods -->
+    <record id="aland_purchase_goods_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="aland"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_goods_25_5"/>
+        <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_25_5"/>
+    </record>
     <record id="aland_purchase_goods_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="aland"/>
         <field name="tax_src_id" ref="tax_dom_purchase_goods_24"/>
@@ -105,6 +120,11 @@
         <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_10"/>
     </record>
     <!-- #### Aland:purchase:services -->
+    <record id="aland_purchase_service_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="aland"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_service_25_5"/>
+        <field name="tax_dest_id" ref="tax_dom_purchase_0"/>
+    </record>
     <record id="aland_purchase_service_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="aland"/>
         <field name="tax_src_id" ref="tax_dom_purchase_service_24"/>
@@ -124,6 +144,11 @@
     <!-- ## EU -->
     <!-- ### EU:sales -->
     <!-- #### EU:sales:goods -->
+    <record id="eu_sales_goods_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="eu"/>
+        <field name="tax_src_id" ref="tax_dom_sales_goods_25_5"/>
+        <field name="tax_dest_id" ref="tax_eu_sales_goods_0"/>
+    </record>
     <record id="eu_sales_goods_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="eu"/>
         <field name="tax_src_id" ref="tax_dom_sales_goods_24"/>
@@ -140,6 +165,11 @@
         <field name="tax_dest_id" ref="tax_eu_sales_goods_0"/>
     </record>
     <!-- #### EU:sales:service -->
+    <record id="eu_sales_service_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="eu"/>
+        <field name="tax_src_id" ref="tax_dom_sales_service_25_5"/>
+        <field name="tax_dest_id" ref="tax_eu_sales_service_0"/>
+    </record>
     <record id="eu_sales_service_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="eu"/>
         <field name="tax_src_id" ref="tax_dom_sales_service_24"/>
@@ -157,6 +187,11 @@
     </record>
     <!-- ### EU:purchase -->
     <!-- #### EU:purchase:goods -->
+    <record id="eu_purchase_goods_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="eu"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_goods_25_5"/>
+        <field name="tax_dest_id" ref="tax_eu_purchase_goods_25_5"/>
+    </record>
     <record id="eu_purchase_goods_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="eu"/>
         <field name="tax_src_id" ref="tax_dom_purchase_goods_24"/>
@@ -173,6 +208,11 @@
         <field name="tax_dest_id" ref="tax_eu_purchase_goods_10"/>
     </record>
     <!-- #### EU:purchase:service -->
+    <record id="eu_purchase_service_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="eu"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_service_25_5"/>
+        <field name="tax_dest_id" ref="tax_eu_purchase_service_25_5"/>
+    </record>
     <record id="eu_purchase_service_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="eu"/>
         <field name="tax_src_id" ref="tax_dom_purchase_service_24"/>
@@ -192,6 +232,11 @@
     <!-- ## Non EU -->
     <!-- ### Non EU:sales -->
     <!-- #### Non EU:sales:goods -->
+    <record id="non_eu_sale_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="non_eu"/>
+        <field name="tax_src_id" ref="tax_dom_sales_goods_25_5"/>
+        <field name="tax_dest_id" ref="vat0export"/>
+    </record>
     <record id="non_eu_sale_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="non_eu"/>
         <field name="tax_src_id" ref="tax_dom_sales_goods_24"/>
@@ -208,6 +253,11 @@
         <field name="tax_dest_id" ref="vat0export"/>
     </record>
     <!-- #### Non EU:sales:service -->
+    <record id="non_eu_sale_service_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="non_eu"/>
+        <field name="tax_src_id" ref="tax_dom_sales_service_25_5"/>
+        <field name="tax_dest_id" ref="vat0export"/>
+    </record>
     <record id="non_eu_sale_service_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="non_eu"/>
         <field name="tax_src_id" ref="tax_dom_sales_service_24"/>
@@ -225,22 +275,42 @@
     </record>
     <!-- ### Non EU:purchase -->
     <!-- #### Non EU:purchase:goods -->
+    <record id="non_eu_purchase_goods_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="non_eu"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_goods_25_5"/>
+        <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_25_5"/>
+    </record>
     <record id="non_eu_purchase_goods_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="non_eu"/>
         <field name="tax_src_id" ref="tax_dom_purchase_goods_24"/>
         <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_24"/>
     </record>
+    <record id="non_eu_purchase_goods_14_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="non_eu"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_goods_14"/>
+        <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_25_5"/>
+    </record>
     <record id="non_eu_purchase_goods_14" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="non_eu"/>
         <field name="tax_src_id" ref="tax_dom_purchase_goods_14"/>
         <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_24"/>
     </record>
+    <record id="non_eu_purchase_goods_10_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="non_eu"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_goods_10"/>
+        <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_25_5"/>
+    </record>
     <record id="non_eu_purchase_goods_10" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="non_eu"/>
         <field name="tax_src_id" ref="tax_dom_purchase_goods_10"/>
         <field name="tax_dest_id" ref="tax_non_eu_purchase_goods_24"/>
     </record>
     <!-- #### Non EU:purchase:services -->
+    <record id="non_eu_purchase_service_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="non_eu"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_service_25_5"/>
+        <field name="tax_dest_id" ref="tax_dom_purchase_0"/>
+    </record>
     <record id="non_eu_purchase_service_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="non_eu"/>
         <field name="tax_src_id" ref="tax_dom_purchase_service_24"/>
@@ -257,6 +327,11 @@
         <field name="tax_dest_id" ref="tax_dom_purchase_0"/>
     </record>
     <!-- #### Non EU:purchase:brutto -->
+    <record id="non_eu_purchase_brutto_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="non_eu"/>
+        <field name="tax_src_id" ref="tax_dom_purchase_brutto_25_5"/>
+        <field name="tax_dest_id" ref="tax_dom_purchase_0"/>
+    </record>
     <record id="non_eu_purchase_brutto_24" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="non_eu"/>
         <field name="tax_src_id" ref="tax_dom_purchase_brutto_24"/>
@@ -274,11 +349,21 @@
     </record>
 
     <!-- ## Construction -->
+    <record id="construction_fiscpos_tax_1_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="construction"/>
+        <field name="tax_src_id" ref="tax_construct_purchase_25_5"/>
+        <field name="tax_dest_id" ref="tax_construct_purchase_25_5_finland"/>
+    </record>
     <record id="construction_fiscpos_tax_1" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="construction"/>
         <field name="tax_src_id" ref="tax_construct_purchase_24"/>
         <field name="tax_dest_id" ref="tax_construct_purchase_24_finland"/>
     </record>
+    <record id="construction_fiscpos_tax_2_25_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="construction"/>
+        <field name="tax_src_id" ref="tax_dom_sales_goods_25_5"/>
+        <field name="tax_dest_id" ref="tax_construct_sales_0"/>
+    </record>
     <record id="construction_fiscpos_tax_2" model="account.fiscal.position.tax.template">
         <field name="position_id" ref="construction"/>
         <field name="tax_src_id" ref="tax_dom_sales_goods_24"/>

addons/l10n_fi/data/account_tax_group_data.xml

@@ -1,6 +1,10 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
     <data noupdate="1">
+        <record id="tax_group_25_5" model="account.tax.group">
+            <field name="name">VAT 25.5%</field>
+            <field name="country_id" ref="base.fi"/>
+        </record>
         <record id="tax_group_24" model="account.tax.group">
             <field name="name">VAT 24%</field>
             <field name="country_id" ref="base.fi"/>

addons/l10n_fi/data/account_tax_report_line.xml

@@ -10,124 +10,132 @@
         <field name="sequence">0</field>
         <field name="report_id" ref="vat_report"/>
     </record>
+    <record id="tax_report_sales_25_5" model="account.tax.report.line">
+        <field name="name">25.5 %:n vero</field>
+        <field name="code">sale_25_5</field>
+        <field name="tag_name">fi_320</field>
+        <field name="sequence">10</field>
+        <field name="report_id" ref="vat_report"/>
+        <field name="parent_id" ref="tax_report_sales_title"/>
+    </record>
     <record id="tax_report_sales_24" model="account.tax.report.line">
         <field name="name">24 %:n vero</field>
         <field name="code">sale_24</field>
         <field name="tag_name">fi_301</field>
-        <field name="sequence">1</field>
+        <field name="sequence">20</field>
         <field name="report_id" ref="vat_report"/>
         <field name="parent_id" ref="tax_report_sales_title"/>
     </record>
     <record id="tax_report_sales_14" model="account.tax.report.line">
         <field name="name">14 %:n vero</field>
         <field name="code">sale_14</field>
         <field name="tag_name">fi_302</field>
-        <field name="sequence">2</field>
+        <field name="sequence">30</field>
         <field name="report_id" ref="vat_report"/>
         <field name="parent_id" ref="tax_report_sales_title"/>
     </record>
     <record id="tax_report_sales_10" model="account.tax.report.line">
         <field name="name">10 %:n vero</field>
         <field name="code">sale_10</field>
         <field name="tag_name">fi_303</field>
-        <field name="sequence">3</field>
+        <field name="sequence">40</field>
         <field name="report_id" ref="vat_report"/>
         <field name="parent_id" ref="tax_report_sales_title"/>
     </record>
     <record id="tax_report_tax_purchase_goods_eu" model="account.tax.report.line">
         <field name="name">Vero tavaraostoista muista EU-maista</field>
         <field name="code">goods_eu</field>
         <field name="tag_name">fi_305</field>
-        <field name="sequence">4</field>
+        <field name="sequence">50</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_tax_purchase_service_eu" model="account.tax.report.line">
         <field name="name">Vero palveluostoista muista EU-maista</field>
         <field name="code">service_eu</field>
         <field name="tag_name">fi_tax_306</field>
-        <field name="sequence">5</field>
+        <field name="sequence">60</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_tax_import_goods_no_eu" model="account.tax.report.line">
         <field name="name">Vero tavaroiden maahantuonneista EU:n ulkopuolelta</field>
         <field name="code">goods_no_eu</field>
         <field name="tag_name">fi_340</field>
-        <field name="sequence">6</field>
+        <field name="sequence">70</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_tax_purchase_construct_service" model="account.tax.report.line">
         <field name="name">Vero rakentamispalvelun ja metalliromun ostoista (käännetty verovelvollisuus)</field>
         <field name="code">construct</field>
         <field name="tag_name">fi_318</field>
-        <field name="sequence">7</field>
+        <field name="sequence">80</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_deductible" model="account.tax.report.line">
         <field name="name">Verokauden vähennettävä vero</field>
         <field name="code">deductible</field>
         <field name="tag_name">fi_307</field>
-        <field name="sequence">8</field>
+        <field name="sequence">90</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="vat_report_relief" model="account.tax.report.line">
         <field name="name">Alarajahuojennuksen määrä</field>
         <field name="tag_name">fi_vat_relief</field>
-        <field name="sequence">9</field>
+        <field name="sequence">100</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_tax_payable" model="account.tax.report.line">
         <field name="name">Maksettava vero / Palautukseen oikeuttava vero (-)</field>
-        <field name="formula">sale_24 + sale_14 + sale_10 + goods_eu + service_eu + goods_no_eu + construct - deductible</field>
-        <field name="sequence">10</field>
+        <field name="formula">sale_25_5 + sale_24 + sale_14 + sale_10 + goods_eu + service_eu + goods_no_eu + construct - deductible</field>
+        <field name="sequence">110</field>
         <field name="report_id" ref="vat_report"/>
     </record>
 
     <record id="tax_report_base_turnover_0_vat" model="account.tax.report.line">
         <field name="name">0-verokannan alainen liikevaihto</field>
         <field name="tag_name">fi_304</field>
-        <field name="sequence">11</field>
+        <field name="sequence">120</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_base_sales_goods_eu" model="account.tax.report.line">
         <field name="name">Tavaroiden myynnit muihin EU-maihin</field>
         <field name="tag_name">fi_311</field>
-        <field name="sequence">12</field>
+        <field name="sequence">130</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_base_sales_service_eu" model="account.tax.report.line">
         <field name="name">Palvelujen myynnit muihin EU-maihin</field>
         <field name="tag_name">fi_312</field>
-        <field name="sequence">13</field>
+        <field name="sequence">140</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_base_purchase_goods_eu" model="account.tax.report.line">
         <field name="name">Tavaraostot muista EU-maista</field>
         <field name="tag_name">fi_base_purchase_goods_eu</field>
-        <field name="sequence">14</field>
+        <field name="sequence">150</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_base_purchase_service_eu" model="account.tax.report.line">
         <field name="name">Palveluostot muista EU-maista</field>
         <field name="tag_name">fi_base_306</field>
-        <field name="sequence">15</field>
+        <field name="sequence">160</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_base_import_goods_no_eu" model="account.tax.report.line">
         <field name="name">Tavaroiden maahantuonnit EU:n ulkopuolelta</field>
         <field name="tag_name">fi_base_340</field>
-        <field name="sequence">16</field>
+        <field name="sequence">170</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_base_sales_construct_service" model="account.tax.report.line">
         <field name="name">Rakentamispalvelun ja metalliromun myynnit (käännetty verovelvollisuus)</field>
         <field name="tag_name">fi_319</field>
-        <field name="sequence">17</field>
+        <field name="sequence">180</field>
         <field name="report_id" ref="vat_report"/>
     </record>
     <record id="tax_report_base_purchase_construct_service" model="account.tax.report.line">
         <field name="name">Rakentamispalvelun ja metalliromun ostot (käännetty verovelvollisuus)</field>
         <field name="tag_name">fi_base_318</field>
-        <field name="sequence">18</field>
+        <field name="sequence">190</field>
         <field name="report_id" ref="vat_report"/>
     </record>
 </odoo>