[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 <[email protected]>
+# 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 <[email protected]>
 #   Renato Lima <[email protected]>
+# @ 2024 KMEE - www.kmee.com.br -
+#   Diego Paradeda <[email protected]>
 # 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()