[17.0][ADD] account_caba_payment_date: date cash basis entries on the payment date

account_caba_payment_date/README.rst

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+=========================
+Account CABA Payment Date
+=========================
+
+.. 
+   !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
+   !! This file is generated by oca-gen-addon-readme !!
+   !! changes will be overwritten.                   !!
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+   !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
+
+.. |badge1| image:: https://img.shields.io/badge/maturity-Alpha-red.png
+    :target: https://odoo-community.org/page/development-status
+    :alt: Alpha
+.. |badge2| image:: https://img.shields.io/badge/licence-LGPL--3-blue.png
+    :target: http://www.gnu.org/licenses/lgpl-3.0-standalone.html
+    :alt: License: LGPL-3
+.. |badge3| image:: https://img.shields.io/badge/github-OCA%2Faccount--payment-lightgray.png?logo=github
+    :target: https://github.com/OCA/account-payment/tree/17.0/account_caba_payment_date
+    :alt: OCA/account-payment
+.. |badge4| image:: https://img.shields.io/badge/weblate-Translate%20me-F47D42.png
+    :target: https://translation.odoo-community.org/projects/account-payment-17-0/account-payment-17-0-account_caba_payment_date
+    :alt: Translate me on Weblate
+.. |badge5| image:: https://img.shields.io/badge/runboat-Try%20me-875A7B.png
+    :target: https://runboat.odoo-community.org/builds?repo=OCA/account-payment&target_branch=17.0
+    :alt: Try me on Runboat
+
+|badge1| |badge2| |badge3| |badge4| |badge5|
+
+This module sets the date of the tax cash basis (CABA) journal entry to
+the real payment date instead of the date Odoo chooses.
+
+Standard Odoo dates the cash basis entry with the newest date of the
+reconciled entries, and, when that date falls in a locked period, with
+the date of the day the reconciliation is done. This shifts the cash
+basis taxes (e.g. VAT effectively paid) to a fiscal month different from
+the payment month, which is not acceptable in countries where those
+taxes are due on the payment date (e.g. Mexico).
+
+With this module the cash basis entry is always dated on the date of the
+bank/cash entry of the reconciliation. When that date falls in a locked
+period, the behavior is configurable per company:
+
+- **Block the reconciliation** (default): raise an error asking to
+  reopen the period.
+- **Use the first open date**: date the entry on the first day after the
+  lock date.
+- **Keep the standard behavior**: let Odoo date the entry on the
+  reconciliation date.
+
+.. IMPORTANT::
+   This is an alpha version, the data model and design can change at any time without warning.
+   Only for development or testing purpose, do not use in production.
+   `More details on development status <https://odoo-community.org/page/development-status>`_
+
+**Table of contents**
+
+.. contents::
+   :local:
+
+Configuration
+=============
+
+To configure the behavior when the payment date falls in a locked
+period:
+
+1. Go to *Accounting > Configuration > Settings*.
+2. In the *Taxes* section, under *Cash Basis*, select the *Cash Basis
+   Lock Policy*:
+
+   - *Block the reconciliation* (default)
+   - *Use the first open date*
+   - *Keep the standard behavior*
+
+Usage
+=====
+
+- Create an invoice with a cash basis tax and register the payment.
+- The generated cash basis entry is dated on the payment date, even if
+  the invoice or the reconciliation has a different date.
+- If the payment date falls in a locked period, the configured lock
+  policy is applied (by default the reconciliation is blocked with an
+  explanatory error).
+
+Bug Tracker
+===========
+
+Bugs are tracked on `GitHub Issues <https://github.com/OCA/account-payment/issues>`_.
+In case of trouble, please check there if your issue has already been reported.
+If you spotted it first, help us to smash it by providing a detailed and welcomed
+`feedback <https://github.com/OCA/account-payment/issues/new?body=module:%20account_caba_payment_date%0Aversion:%2017.0%0A%0A**Steps%20to%20reproduce**%0A-%20...%0A%0A**Current%20behavior**%0A%0A**Expected%20behavior**>`_.
+
+Do not contact contributors directly about support or help with technical issues.
+
+Credits
+=======
+
+Authors
+-------
+
+* Jarsa
+
+Contributors
+------------
+
+- `Jarsa <https://www.jarsa.com>`__:
+
+  - Alan Ramos <alan.ramos@jarsa.com>
+
+Maintainers
+-----------
+
+This module is maintained by the OCA.
+
+.. image:: https://odoo-community.org/logo.png
+   :alt: Odoo Community Association
+   :target: https://odoo-community.org
+
+OCA, or the Odoo Community Association, is a nonprofit organization whose
+mission is to support the collaborative development of Odoo features and
+promote its widespread use.
+
+.. |maintainer-alan196| image:: https://github.com/alan196.png?size=40px
+    :target: https://github.com/alan196
+    :alt: alan196
+
+Current `maintainer <https://odoo-community.org/page/maintainer-role>`__:
+
+|maintainer-alan196| 
+
+This module is part of the `OCA/account-payment <https://github.com/OCA/account-payment/tree/17.0/account_caba_payment_date>`_ project on GitHub.
+
+You are welcome to contribute. To learn how please visit https://odoo-community.org/page/Contribute.

account_caba_payment_date/__init__.py

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+# Copyright 2024 Jarsa (https://www.jarsa.com)
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl).
+
+from . import models

account_caba_payment_date/__manifest__.py

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+# Copyright 2024 Jarsa (https://www.jarsa.com)
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl).
+
+{
+    "name": "Account CABA Payment Date",
+    "version": "17.0.1.0.0",
+    "author": "Jarsa, Odoo Community Association (OCA)",
+    "website": "https://github.com/OCA/account-payment",
+    "license": "LGPL-3",
+    "category": "Accounting & Finance",
+    "summary": "Set CABA date based on payment date",
+    "depends": ["account"],
+    "data": ["views/res_config_settings_views.xml"],
+    "installable": True,
+    "development_status": "Alpha",
+    "maintainers": ["alan196"],
+}

account_caba_payment_date/models/__init__.py

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+# Copyright 2024 Jarsa (https://www.jarsa.com)
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl).
+
+from . import account_partial_reconcile
+from . import res_company
+from . import res_config_settings

account_caba_payment_date/models/account_partial_reconcile.py

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+# Copyright 2024 Jarsa (https://www.jarsa.com)
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl).
+
+from datetime import date as date_lib
+from datetime import timedelta
+
+from odoo import _, models
+from odoo.exceptions import UserError
+
+
+class AccountPartialReconcile(models.Model):
+    _inherit = "account.partial.reconcile"
+
+    def _caba_get_payment_date(self):
+        """Return the real payment date of the reconciliation: the date of the
+        bank/cash journal entry when there is one, the newest date otherwise."""
+        self.ensure_one()
+        for line in (self.debit_move_id, self.credit_move_id):
+            if line.journal_id.type in ("bank", "cash"):
+                return line.date
+        return self.max_date
+
+    def _create_tax_cash_basis_moves(self):
+        moves = super()._create_tax_cash_basis_moves()
+        for move in moves:
+            partial = move.tax_cash_basis_rec_id
+            if not partial:
+                continue
+            date = partial._caba_get_payment_date()
+            # The tax lock date also applies: the cash basis entry affects the
+            # tax report, so it cannot be dated inside a tax-locked period.
+            lock_date = max(
+                move.company_id._get_user_fiscal_lock_date(),
+                move.company_id.max_tax_lock_date or date_lib.min,
+            )
+            if date <= lock_date:
+                policy = move.company_id.caba_payment_date_lock_policy
+                if policy == "standard":
+                    continue
+                if policy == "next_open":
+                    date = lock_date + timedelta(days=1)
+                else:  # block
+                    raise UserError(
+                        _(
+                            "The cash basis entry of this reconciliation must be "
+                            "dated on the payment date %(date)s, but that period "
+                            "is locked "
+                            "(lock date: %(lock_date)s).\n"
+                            "Reopen the period, or change the cash basis lock policy "
+                            "in the accounting settings.",
+                            date=date,
+                            lock_date=lock_date,
+                        )
+                    )
+            if date != move.date:
+                month_changed = (date.year, date.month) != (
+                    move.date.year,
+                    move.date.month,
+                )
+                vals = {"date": date}
+                if month_changed:
+                    # Clear the name so the date-sequence constraint does not
+                    # reject the write, then resequence for the new period.
+                    vals["name"] = False
+                move.write(vals)
+                if month_changed:
+                    move._compute_name()
+        return moves

account_caba_payment_date/models/res_company.py

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+# Copyright 2026 Jarsa (https://www.jarsa.com)
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl).
+
+from odoo import fields, models
+
+
+class ResCompany(models.Model):
+    _inherit = "res.company"
+
+    caba_payment_date_lock_policy = fields.Selection(
+        [
+            ("block", "Block the reconciliation"),
+            ("next_open", "Use the first open date"),
+            ("standard", "Keep the standard behavior"),
+        ],
+        default="block",
+        required=True,
+        string="Cash Basis Lock Policy",
+        help="What to do when the payment date of a cash basis entry falls in a "
+        "locked period:\n"
+        "- Block the reconciliation: raise an error asking to reopen the period.\n"
+        "- Use the first open date: date the entry on the first day after the lock.\n"
+        "- Keep the standard behavior: let Odoo date the entry on the "
+        "reconciliation date.",
+    )

account_caba_payment_date/models/res_config_settings.py

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+# Copyright 2026 Jarsa (https://www.jarsa.com)
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl).
+
+from odoo import fields, models
+
+
+class ResConfigSettings(models.TransientModel):
+    _inherit = "res.config.settings"
+
+    caba_payment_date_lock_policy = fields.Selection(
+        related="company_id.caba_payment_date_lock_policy",
+        readonly=False,
+    )

account_caba_payment_date/pyproject.toml

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+[build-system]
+requires = ["whool"]
+build-backend = "whool.buildapi"

account_caba_payment_date/readme/CONFIGURE.md

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+To configure the behavior when the payment date falls in a locked period:
+
+1. Go to *Accounting \> Configuration \> Settings*.
+2. In the *Taxes* section, under *Cash Basis*, select the *Cash Basis Lock
+   Policy*:
+   - *Block the reconciliation* (default)
+   - *Use the first open date*
+   - *Keep the standard behavior*

account_caba_payment_date/readme/CONTRIBUTORS.md

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+- [Jarsa](https://www.jarsa.com):
+  - Alan Ramos \<<alan.ramos@jarsa.com>\>

account_caba_payment_date/readme/DESCRIPTION.md

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+This module sets the date of the tax cash basis (CABA) journal entry to the
+real payment date instead of the date Odoo chooses.
+
+Standard Odoo dates the cash basis entry with the newest date of the
+reconciled entries, and, when that date falls in a locked period, with the
+date of the day the reconciliation is done. This shifts the cash basis
+taxes (e.g. VAT effectively paid) to a fiscal month different from the
+payment month, which is not acceptable in countries where those taxes are
+due on the payment date (e.g. Mexico).
+
+With this module the cash basis entry is always dated on the date of the
+bank/cash entry of the reconciliation. When that date falls in a locked
+period, the behavior is configurable per company:
+
+- **Block the reconciliation** (default): raise an error asking to reopen
+  the period.
+- **Use the first open date**: date the entry on the first day after the
+  lock date.
+- **Keep the standard behavior**: let Odoo date the entry on the
+  reconciliation date.

account_caba_payment_date/readme/USAGE.md

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+- Create an invoice with a cash basis tax and register the payment.
+- The generated cash basis entry is dated on the payment date, even if the
+  invoice or the reconciliation has a different date.
+- If the payment date falls in a locked period, the configured lock policy
+  is applied (by default the reconciliation is blocked with an explanatory
+  error).