[ADD] l10n_lv: Latvian localization

Based on Allegro-IT's PR https://github.com/odoo/odoo/pull/112159


with several adjustments and fixes (renamed XMLIDs, taxes, fiscal
positions, VAT report).

closes odoo/odoo#118371

Signed-off-by: William André (wan) <wan@odoo.com>

addons/l10n_lv/Readme.txt

+LV:
+Pēc šī moduļa uzstādīšanas tiks izveidoti:
+* standarta kontu plāns,
+* kontu grupu saraksts,
+* PVN analītika,
+* Latvijas un Lietuvas banku saraksts.
+
+Lai varētu pilnvērtīgi izmantot šī moduļa iespējas, jums būs nepieciešami sekojoši moduļi:
+* account,
+* base_vat,
+* l10n_multilang,
+* kā arī account_accountant Enterprise versijai vai analogs modulis Community versijai.
+
+PVN konts ir 5721, bet jūs variet to mainīt sadaļā Grāmatvedība -> Nodokļi.
+Konta piesaiste bilances un peļņas vai zaudējumu posteņiem tiek veikta, izmantojot “tag_ids/id” sadaļā Kontu plāns – Birkas.
+
+EN:
+by installing these modules, will be created:
+* Chart of accounts (standardized),
+* the list of account groups,
+* VAT analytics,
+* The list of banks of Latvia and Lithuania.
+
+To get around and make full use of these features, you will need the following modules:
+* account,
+* base_vat,
+* l10n_multilang,
+* as well as account_accountant (for Enterprise version) or similar modules for Community version.
+
+The VAT account is created as 5721, but you can modify and change it via Accounting -> Taxes.
+Account linking to Balance Sheet items and Profit/Loss items - via "tag_ids/id" in Chart of Accounts - Tags

addons/l10n_lv/__init__.py

+from odoo import api, SUPERUSER_ID
+
+def load_translations(cr, registry):
+    """Load template translations."""
+    env = api.Environment(cr, SUPERUSER_ID, {})
+    env.ref('l10n_lv.chart_template_latvia').process_coa_translations()

addons/l10n_lv/__manifest__.py

+{
+    'name': "Latvia - Accounting",
+    'version': '1.0.0',
+    'description': """
+        Chart of Accounts (COA) Template for Latvia's Accounting.
+        This module also includes:
+        * Tax groups,
+        * Most common Latvian Taxes,
+        * Fiscal positions,
+        * Latvian bank list.
+
+        author is Allegro IT (visit for more information https://www.allegro.lv)
+        co-author is Chick.Farm (visit for more information https://www.myacc.cloud)
+    """,
+    'license': 'LGPL-3',
+    'author': "Allegro IT, Chick.Farm",
+    'website': "https://allegro.lv",
+    'category': 'Accounting/Localizations/Account Charts',
+    'depends': [
+        'l10n_multilang',
+        'account',
+        'base_vat',
+    ],
+    'data': [
+        'data/account_chart_template_data.xml',
+        'data/account.account.template.csv',
+        'data/account.group.template.csv',
+        'data/account_chart_template_setup_data.xml',
+        'data/vat_tax_report.xml',
+        'data/account_tax_group_data.xml',
+        'data/account_tax_template_data.xml',
+        'data/account_fiscal_position_template_data.xml',
+        'data/account_chart_template_load.xml',
+    ],
+    'demo': [
+        'demo/demo_company.xml',
+    ],
+    'post_init_hook': 'load_translations',
+}

addons/l10n_lv/data/account.group.template.csv

+"id","code_prefix_start","name","chart_template_id/id"
+"l10n_lv_group_1","1","Long-term investments","l10n_lv.chart_template_latvia"
+"l10n_lv_group_11","11","Intangible assets","l10n_lv.chart_template_latvia"
+"l10n_lv_group_12","12","Fixed assets (property, plant and equipment, investment property and biological assets)","l10n_lv.chart_template_latvia"
+"l10n_lv_group_13","13","Investment properties","l10n_lv.chart_template_latvia"
+"l10n_lv_group_14","14","Biological assets (Animals and plants)","l10n_lv.chart_template_latvia"
+"l10n_lv_group_15","15","Long-term financial investments","l10n_lv.chart_template_latvia"
+"l10n_lv_group_2","2","Current assets","l10n_lv.chart_template_latvia"
+"l10n_lv_group_21","21","Inventory","l10n_lv.chart_template_latvia"
+"l10n_lv_group_22","22","Animals and plants","l10n_lv.chart_template_latvia"
+"l10n_lv_group_23","23","Settlements with debtors","l10n_lv.chart_template_latvia"
+"l10n_lv_group_24","24","Deferred expenses","l10n_lv.chart_template_latvia"
+"l10n_lv_group_25","25","Short-term financial investments","l10n_lv.chart_template_latvia"
+"l10n_lv_group_26","26","Money","l10n_lv.chart_template_latvia"
+"l10n_lv_group_28","28","Long-term investments held for sale","l10n_lv.chart_template_latvia"
+"l10n_lv_group_3","3","Equity","l10n_lv.chart_template_latvia"
+"l10n_lv_group_31","31","Share capital or participation capital, revaluation reserve for long-term investments","l10n_lv.chart_template_latvia"
+"l10n_lv_group_32","32","Private accounts (private investment and consumption of money)","l10n_lv.chart_template_latvia"
+"l10n_lv_group_33","33","Reserves","l10n_lv.chart_template_latvia"
+"l10n_lv_group_34","34","Profit or loss","l10n_lv.chart_template_latvia"
+"l10n_lv_group_4","4","Accruals","l10n_lv.chart_template_latvia"
+"l10n_lv_group_41","41","Provisions for pensions and similar liabilities","l10n_lv.chart_template_latvia"
+"l10n_lv_group_42","42","Provisions for expected taxes","l10n_lv.chart_template_latvia"
+"l10n_lv_group_43","43","Other provisions","l10n_lv.chart_template_latvia"
+"l10n_lv_group_5","5","Creditors","l10n_lv.chart_template_latvia"
+"l10n_lv_group_51","51","Settlement of loans","l10n_lv.chart_template_latvia"
+"l10n_lv_group_52","52","Settlement of advances received from customers","l10n_lv.chart_template_latvia"
+"l10n_lv_group_53","53","Settlements with suppliers and contractors","l10n_lv.chart_template_latvia"
+"l10n_lv_group_54","54","Promissory notes payable","l10n_lv.chart_template_latvia"
+"l10n_lv_group_55","55","Settlements with companies, members and staff","l10n_lv.chart_template_latvia"
+"l10n_lv_group_56","56","Settlement of wages and deductions (excluding taxes)","l10n_lv.chart_template_latvia"
+"l10n_lv_group_57","57","Tax settlement","l10n_lv.chart_template_latvia"
+"l10n_lv_group_58","58","Dividends settlement","l10n_lv.chart_template_latvia"
+"l10n_lv_group_59","59","Deferred income","l10n_lv.chart_template_latvia"
+"l10n_lv_group_6","6","Revenue from business activities","l10n_lv.chart_template_latvia"
+"l10n_lv_group_61","61","Business income subject to general taxation","l10n_lv.chart_template_latvia"
+"l10n_lv_group_62","62","Revenue from sales subject to reduced taxation","l10n_lv.chart_template_latvia"
+"l10n_lv_group_63","63","Commission, brokerage and other income","l10n_lv.chart_template_latvia"
+"l10n_lv_group_64","64","Revenue-reducing discounts","l10n_lv.chart_template_latvia"
+"l10n_lv_group_65","65","Other operating revenue","l10n_lv.chart_template_latvia"
+"l10n_lv_group_66","66","Changes in stocks and value of finished products and work in progress","l10n_lv.chart_template_latvia"
+"l10n_lv_group_67","67","Revenues of other periods relating to the reporting period","l10n_lv.chart_template_latvia"
+"l10n_lv_group_69","69","Revenue from social infrastructure","l10n_lv.chart_template_latvia"
+"l10n_lv_group_7","7","Cost of economic activity","l10n_lv.chart_template_latvia"
+"l10n_lv_group_71","71","Costs of raw materials, supplies and goods","l10n_lv.chart_template_latvia"
+"l10n_lv_group_72","72","Staff costs","l10n_lv.chart_template_latvia"
+"l10n_lv_group_73","73","Social costs and charges","l10n_lv.chart_template_latvia"
+"l10n_lv_group_74","74","Depreciation of property, plant and equipment and write-downs of other investments","l10n_lv.chart_template_latvia"
+"l10n_lv_group_75","75","Other operating expenses","l10n_lv.chart_template_latvia"
+"l10n_lv_group_76","76","Cost of goods sold","l10n_lv.chart_template_latvia"
+"l10n_lv_group_77","77","Administration costs","l10n_lv.chart_template_latvia"
+"l10n_lv_group_78","78","Prior period costs to be included in the reporting period","l10n_lv.chart_template_latvia"
+"l10n_lv_group_79","79","Social infrastructure maintenance costs","l10n_lv.chart_template_latvia"
+"l10n_lv_group_8","8","Miscellaneous income and expenses, profit and loss","l10n_lv.chart_template_latvia"
+"l10n_lv_group_81","81","Miscellaneous revenues","l10n_lv.chart_template_latvia"
+"l10n_lv_group_82","82","Different costs","l10n_lv.chart_template_latvia"
+"l10n_lv_group_83","83","Extra income","l10n_lv.chart_template_latvia"
+"l10n_lv_group_84","84","Extraordinary costs","l10n_lv.chart_template_latvia"
+"l10n_lv_group_86","86","Profit or loss","l10n_lv.chart_template_latvia"
+"l10n_lv_group_88","88","Taxes on profits and other taxes not included in operating expenses","l10n_lv.chart_template_latvia"
+"l10n_lv_group_9","9","Additional work accounts","l10n_lv.chart_template_latvia"

addons/l10n_lv/data/account_chart_template_data.xml

+<?xml version="1.0" encoding="UTF-8"?>
+<odoo>
+    <!-- Chart of Accounts Template -->
+    <record id="chart_template_latvia" model="account.chart.template">
+        <field name="name">Latvia - Accounting</field>
+        <field name="code_digits">4</field>
+        <field name="currency_id" ref="base.EUR" />
+        <!-- Anglo-Saxon Accounting is used for reporting cost of goods sold
+            when products are sold/delivered.-->
+        <field name="use_anglo_saxon" eval="True" />
+        <field name="spoken_languages" eval="'lv_LV'" />
+        <field name="bank_account_code_prefix">2620</field>
+        <field name="cash_account_code_prefix">2610</field>
+        <field name="transfer_account_code_prefix">2699</field>
+        <field name="country_id" ref="base.lv" />
+    </record>
+</odoo>

addons/l10n_lv/data/account_chart_template_load.xml

+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <function model="account.chart.template" name="try_loading">
+        <value eval="[ref('l10n_lv.chart_template_latvia')]"/>
+    </function>
+</odoo>

addons/l10n_lv/data/account_chart_template_setup_data.xml

+<?xml version="1.0" encoding="UTF-8"?>
+<odoo>
+    <!-- Setup Chart of Accounts Template -->
+    <record id="chart_template_latvia" model="account.chart.template">
+        <field name="property_account_receivable_id" ref="a2310"/>
+        <field name="property_account_payable_id" ref="a5310"/>
+        <field name="property_account_expense_categ_id" ref="a7550"/>
+        <field name="property_account_income_categ_id" ref="a6110"/>
+        <field name="income_currency_exchange_account_id" ref="a8150"/>
+        <field name="expense_currency_exchange_account_id" ref="a8250"/>
+        <field name="default_pos_receivable_account_id" ref="a2613"/>
+        <field name="default_cash_difference_expense_account_id" ref="a8299"/>
+        <field name="default_cash_difference_income_account_id" ref="a8199"/>
+        <field name="account_journal_early_pay_discount_loss_account_id" ref="a8299"/>
+        <field name="account_journal_early_pay_discount_gain_account_id" ref="a8199"/>
+        <field name="account_journal_suspense_account_id" ref="a26291"/>
+        <field name="account_journal_payment_credit_account_id" ref="a26293"/>
+        <field name="account_journal_payment_debit_account_id" ref="a26292"/>
+        <field name="account_journal_suspense_account_id" ref="a26291"/>
+    </record>
+</odoo>

addons/l10n_lv/data/account_fiscal_position_template_data.xml

+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <!-- Account Fiscal Position Template -->
+    <!--For Latvian VAT/non VAT tax subjects-->
+    <record id="fiscal_position_lv" model="account.fiscal.position.template">
+        <field name="name">Latvia</field>
+        <field name="auto_apply" eval="True"/>
+        <field name="vat_required" eval="True"/>
+        <field name="country_id" ref="base.lv"/>
+        <field name="chart_template_id" ref="chart_template_latvia"/>
+        <field name="sequence" eval="10"/>
+    </record>
+
+    <!--For all EU companies -->
+    <record id="fiscal_position_eu" model="account.fiscal.position.template">
+        <field name="name">EU Companies</field>
+        <field name="auto_apply" eval="True"/>
+        <field name="vat_required" eval="True"/>
+        <field name="country_group_id" ref="base.europe"/>
+        <field name="chart_template_id" ref="chart_template_latvia"/>
+        <field name="sequence" eval="20"/>
+    </record>
+
+    <!--For all EU consumers -->
+    <record id="fiscal_position_eu_private" model="account.fiscal.position.template">
+        <field name="name">EU Consumer</field>
+        <field name="auto_apply" eval="True"/>
+        <field name="country_group_id" ref="base.europe"/>
+        <field name="chart_template_id" ref="chart_template_latvia"/>
+        <field name="sequence" eval="30"/>
+    </record>
+
+    <!--For all 3rd country members -->
+    <record id="fiscal_position_ex" model="account.fiscal.position.template">
+        <field name="name">Outside EU</field>
+        <field name="auto_apply" eval="True"/>
+        <field name="chart_template_id" ref="chart_template_latvia"/>
+        <field name="sequence" eval="40"/>
+    </record>
+
+    <!--EU members-->
+    <record id="account_fiscal_position_tax_template_eu_sale_21" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_eu"/>
+        <field name="tax_src_id" ref="tax_sale_vat_21"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_eu_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_eu_sale_reverse" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_eu"/>
+        <field name="tax_src_id" ref="tax_sale_vat_reverse"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_eu_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_eu_sale_12" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_eu"/>
+        <field name="tax_src_id" ref="tax_sale_vat_12"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_eu_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_eu_sale_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_eu"/>
+        <field name="tax_src_id" ref="tax_sale_vat_5"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_eu_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_eu_purchase_21" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_eu"/>
+        <field name="tax_src_id" ref="tax_purchase_vat_21"/>
+        <field name="tax_dest_id" ref="tax_purchase_vat_21_eu"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_eu_purchase_12" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_eu"/>
+        <field name="tax_src_id" ref="tax_purchase_vat_12"/>
+        <field name="tax_dest_id" ref="tax_purchase_vat_12_eu"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_eu_purchase_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_eu"/>
+        <field name="tax_src_id" ref="tax_purchase_vat_5"/>
+        <field name="tax_dest_id" ref="tax_purchase_vat_5_eu"/>
+    </record>
+
+    <!-- Extracom members-->
+    <record id="account_fiscal_position_tax_template_ex_sale_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_ex"/>
+        <field name="tax_src_id" ref="tax_sale_vat_5"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_ex_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_ex_sale_12" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_ex"/>
+        <field name="tax_src_id" ref="tax_sale_vat_12"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_ex_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_ex_sale_reverse" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_ex"/>
+        <field name="tax_src_id" ref="tax_sale_vat_reverse"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_ex_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_ex_sale_21" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_ex"/>
+        <field name="tax_src_id" ref="tax_sale_vat_21"/>
+        <field name="tax_dest_id" ref="tax_sale_vat_0_ex_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_ex_purchase_21" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_ex"/>
+        <field name="tax_src_id" ref="tax_purchase_vat_21"/>
+        <field name="tax_dest_id" ref="tax_purchase_vat_21_ex_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_ex_purchase_12" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_ex"/>
+        <field name="tax_src_id" ref="tax_purchase_vat_12"/>
+        <field name="tax_dest_id" ref="tax_purchase_vat_21_ex_g"/>
+    </record>
+
+    <record id="account_fiscal_position_tax_template_ex_purchase_5" model="account.fiscal.position.tax.template">
+        <field name="position_id" ref="fiscal_position_ex"/>
+        <field name="tax_src_id" ref="tax_purchase_vat_5"/>
+        <field name="tax_dest_id" ref="tax_purchase_vat_21_ex_g"/>
+    </record>
+</odoo>

addons/l10n_lv/data/account_tax_group_data.xml

+<?xml version="1.0" encoding="UTF-8"?>
+<odoo noupdate="1">
+    <record id="tax_group_vat_0" model="account.tax.group">
+        <field name="name">VAT 0%</field>
+        <field name="country_id" ref="base.lv"/>
+    </record>
+    <record id="tax_group_vat_exempt" model="account.tax.group">
+        <field name="name">W/O VAT</field>
+        <field name="country_id" ref="base.lv"/>
+    </record>
+    <record id="tax_group_vat_5" model="account.tax.group">
+        <field name="name">VAT 5%</field>
+        <field name="country_id" ref="base.lv"/>
+    </record>
+    <record id="tax_group_vat_12" model="account.tax.group">
+        <field name="name">VAT 12%</field>
+        <field name="country_id" ref="base.lv"/>
+    </record>
+    <record id="tax_group_vat_21" model="account.tax.group">
+        <field name="name">VAT 21%</field>
+        <field name="country_id" ref="base.lv"/>
+    </record>
+</odoo>

addons/l10n_lv/demo/demo_company.xml

+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <record id="partner_demo_company_lv" model="res.partner">
+        <field name="name">LV Company</field>
+        <field name="street">Mana iela</field>
+        <field name="city">Rīga</field>
+        <field name="country_id" ref="base.lv"/>
+        
+        <field name="zip">LV-1010</field>
+        <field name="phone">+371 20 00 00 00</field>
+        <field name="email">info@uznemums.lv</field>
+        <field name="website">www.uznemums.lv</field>
+    </record>
+
+    <record id="demo_company_lv" model="res.company">
+        <field name="name">LV Company</field>
+        <field name="partner_id" ref="partner_demo_company_lv"/>
+    </record>
+
+    <function model="res.company" name="_onchange_country_id">
+        <value eval="[ref('demo_company_lv')]"/>
+    </function>
+
+    <function model="res.users" name="write">
+        <value eval="[ref('base.user_root'), ref('base.user_admin'), ref('base.user_demo')]"/>
+        <value eval="{'company_ids': [(4, ref('l10n_lv.demo_company_lv'))]}"/>
+    </function>
+
+    <function model="account.chart.template" name="try_loading">
+        <value eval="[ref('l10n_lv.chart_template_latvia')]"/>
+        <value model="res.company" eval="obj().env.ref('l10n_lv.demo_company_lv')"/>
+    </function>
+</odoo>