[IMP] l10n_ch: adds new tax rates for 2024

Switzerland changes its rates at the beginning of next year,
this change already has some implications on client's flow so
we add them to the localization so they can coexist with old rates till
the end of the year.
Changes:
- Added new taxes (2.5% -> 2.6%, 3.7% -> 3.8%, 7.7% -> 8.1%)
- Added tax fiscal positions to match those taxes
- Added tax groups
- Adds migration script to l10n_ch to apply those changes

Task: 3162286
Part-of: odoo/odoo#113001

addons/l10n_ch/__manifest__.py

@@ -25,7 +25,7 @@ Here is how it works:
     - Printing the invoice will trigger the download of two files: the invoice, and its ISR
     - Clicking the 'Send by mail' button will attach two files to your draft mail : the invoice, and the corresponding ISR.
     """,
-    'version': '11.0',
+    'version': '11.1',
     'category': 'Accounting/Localizations/Account Charts',
 
     'depends': ['account', 'l10n_multilang', 'base_iban'],
@@ -37,7 +37,9 @@ Here is how it works:
         'data/account_data.xml',
         'data/account_tax_report_data.xml',
         'data/account_vat2011_data.xml',
+        'data/account_tax_template_data_2024.xml',
         'data/account_fiscal_position_data.xml',
+        'data/account_fiscal_position_data_2024.xml',
         'data/account_chart_template_data.xml',
         'report/isr_report.xml',
         'report/swissqr_report.xml',

addons/l10n_ch/data/account_data.xml

@@ -2,7 +2,7 @@
 <odoo>
     <data noupdate="1">
 
-        <!-- Account Tax Group -->
+        <!-- Account Tax Group (pre-2024 rates change) -->
         <record id="tax_group_tva_0" model="account.tax.group">
             <field name="name">TVA 0%</field>
         </record>
@@ -15,12 +15,20 @@
         <record id="tax_group_tva_77" model="account.tax.group">
             <field name="name">TVA 7.7%</field>
         </record>
-
-    </data>
-
-    <data>
         <record id="tax_group_tva_100" model="account.tax.group">
             <field name="name">TVA 100%</field>
         </record>
+
+        <!-- Account Tax Group (post-2024 rates change) -->
+        <record id="tax_group_vat_26" model="account.tax.group">
+            <field name="name">VAT 2.6%</field>
+        </record>
+        <record id="tax_group_vat_38" model="account.tax.group">
+            <field name="name">VAT 3.8%</field>
+        </record>
+        <record id="tax_group_vat_81" model="account.tax.group">
+            <field name="name">VAT 8.1%</field>
+        </record>
+
     </data>
 </odoo>

addons/l10n_ch/data/account_fiscal_position_data.xml

@@ -16,6 +16,7 @@
             <field name="auto_apply" eval="True"/>
         </record>
 
+        <!-- Fiscal Position Tax Templates (pre-2024 rates change) -->
         <record id="fiscal_position_tax_template_3" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import"  />
             <field name="tax_src_id" ref="vat_25_purchase" />

addons/l10n_ch/data/account_fiscal_position_data_2024.xml

+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <data noupdate="1">
+        <!-- Fiscal Position Tax Templates (post-2024 rates change) -->
+        <record id="fiscal_position_tax_template_1_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_purchase_26"/>
+            <field name="tax_dest_id" ref="vat_O_import"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_2_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_purchase_26_invest"/>
+            <field name="tax_dest_id" ref="vat_O_import"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_3_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_purchase_38"/>
+            <field name="tax_dest_id" ref="vat_O_import"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_4_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_purchase_38_invest"/>
+            <field name="tax_dest_id" ref="vat_O_import"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_5_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_purchase_81_reverse"/>
+            <field name="tax_dest_id" ref="vat_O_import"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_6_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_purchase_81_invest"/>
+            <field name="tax_dest_id" ref="vat_O_import"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_7_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_sale_26"/>
+            <field name="tax_dest_id" ref="vat_XO"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_8_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_sale_38"/>
+            <field name="tax_dest_id" ref="vat_XO"/>
+        </record>
+
+        <record id="fiscal_position_tax_template_9_2024" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_import"/>
+            <field name="tax_src_id" ref="vat_sale_81"/>
+            <field name="tax_dest_id" ref="vat_XO"/>
+        </record>
+    </data>
+</odoo>

addons/l10n_ch/data/account_tax_report_data.xml

@@ -15,7 +15,7 @@
 
     <record id="account_tax_report_line_chtax_200" model="account.tax.report.line">
         <field name="name">200 Chiffre d'affaires</field>
-        <field name="formula">tax_ch_302a + tax_ch_312a + tax_ch_342a + tax_ch_289</field>
+        <field name="formula">tax_ch_302a + tax_ch_303a + tax_ch_312a + tax_ch_313a + tax_ch_342a + tax_ch_343a + tax_ch_289</field>
         <field name="report_id" ref="tax_report"/>
         <field name="sequence" eval="1"/>
         <field name="parent_id" ref="account_tax_report_line_chiffre_af"/>
@@ -81,7 +81,7 @@
         <field name="name">299 Chiffre d'affaires imposable (ch.200 moins ch.289)</field>
         <field name="report_id" ref="tax_report"/>
         <field name="sequence" eval="2"/>
-        <field name="formula">tax_ch_302a + tax_ch_312a + tax_ch_342a</field>
+        <field name="formula">tax_ch_302a + tax_ch_303a + tax_ch_312a + tax_ch_313a + tax_ch_342a + tax_ch_343a</field>
     </record>
 
     <record id="account_tax_report_line_calc_impot" model="account.tax.report.line">
@@ -99,7 +99,7 @@
     </record>
 
     <record id="account_tax_report_line_chtax_302a" model="account.tax.report.line">
-        <field name="name">302a Chiffre d'affaires imposable a 7.7% (TS)</field>
+        <field name="name">302a Chiffre d'affaires imposable a 7.7% (TS) jusqu'au 31.12.2023</field>
         <field name="tag_name">302a</field>
         <field name="code">tax_ch_302a</field>
         <field name="report_id" ref="tax_report"/>
@@ -107,8 +107,17 @@
         <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_303a" model="account.tax.report.line">
+        <field name="name">303a Chiffre d'affaires imposable a 8.1% (TS) dès le 01.01.2024</field>
+        <field name="tag_name">303a</field>
+        <field name="code">tax_ch_303a</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
+    </record>
+
     <record id="account_tax_report_line_chtax_312a" model="account.tax.report.line">
-        <field name="name">312a Chiffre d'affaires imposable a 2.5% (TR)</field>
+        <field name="name">312a Chiffre d'affaires imposable a 2.5% (TR) jusqu'au 31.12.2023</field>
         <field name="tag_name">312a</field>
         <field name="code">tax_ch_312a</field>
         <field name="report_id" ref="tax_report"/>
@@ -116,8 +125,17 @@
         <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_313a" model="account.tax.report.line">
+        <field name="name">313a Chiffre d'affaires imposable a 2.6% (TR) dès le 01.01.2024</field>
+        <field name="tag_name">313a</field>
+        <field name="code">tax_ch_313a</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
+    </record>
+
     <record id="account_tax_report_line_chtax_342a" model="account.tax.report.line">
-        <field name="name">342a Chiffre d'affaires imposable a 3.7% (TS)</field>
+        <field name="name">342a Chiffre d'affaires imposable a 3.7% (TS) jusqu'au 31.12.2023</field>
         <field name="tag_name">342a</field>
         <field name="code">tax_ch_342a</field>
         <field name="report_id" ref="tax_report"/>
@@ -125,6 +143,15 @@
         <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_343a" model="account.tax.report.line">
+        <field name="name">343a Chiffre d'affaires imposable a 3.8% (TS) dès le 01.01.2024</field>
+        <field name="tag_name">343a</field>
+        <field name="code">tax_ch_343a</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
+    </record>
+
     <record id="account_tax_report_line_calc_impot_base" model="account.tax.report.line">
         <field name="name">Base Impôt sur acquisitions de services</field>
         <field name="report_id" ref="tax_report"/>
@@ -141,13 +168,21 @@
     </record>
 
     <record id="account_tax_report_line_chtax_382a" model="account.tax.report.line">
-        <field name="name">382a Impots sur les acquisitions</field>
+        <field name="name">382a Impots sur les acquisitions jusqu'au 31.12.2023</field>
         <field name="tag_name">382a</field>
         <field name="report_id" ref="tax_report"/>
         <field name="sequence" eval="2"/>
         <field name="parent_id" ref="account_tax_report_line_calc_impot_base"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_383a" model="account.tax.report.line">
+        <field name="name">383a Impots sur les acquisitions dès le 01.01.2024</field>
+        <field name="tag_name">383a</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_base"/>
+    </record>
+
     <record id="account_tax_report_line_chtax_399" model="account.tax.report.line">
         <field name="name">399 TVA Due </field>
         <field name="code">tax_ch_399</field>
@@ -157,29 +192,53 @@
     </record>
 
     <record id="account_tax_report_line_chtax_302b" model="account.tax.report.line">
-        <field name="name">302b TVA due a 7.7% (TS)</field>
+        <field name="name">302b TVA due a 7.7% (TS) jusqu'au 31.12.2023</field>
         <field name="tag_name">302b</field>
         <field name="report_id" ref="tax_report"/>
         <field name="sequence" eval="1"/>
         <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_303b" model="account.tax.report.line">
+        <field name="name">303b TVA due a 8.1% (TS) dès le 01.01.2024</field>
+        <field name="tag_name">303b</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+    </record>
+
     <record id="account_tax_report_line_chtax_312b" model="account.tax.report.line">
-        <field name="name">312b TVA due a 2.5% (TR)</field>
+        <field name="name">312b TVA due a 2.5% (TR) jusqu'au 31.12.2023</field>
         <field name="tag_name">312b</field>
         <field name="report_id" ref="tax_report"/>
         <field name="sequence" eval="2"/>
         <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_313b" model="account.tax.report.line">
+        <field name="name">313b TVA due a 2.6% (TR) dès le 01.01.2024</field>
+        <field name="tag_name">313b</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+    </record>
+
     <record id="account_tax_report_line_chtax_342b" model="account.tax.report.line">
-        <field name="name">342b TVA due a 3.7% (TS)</field>
+        <field name="name">342b TVA due a 3.7% (TS) jusqu'au 31.12.2024</field>
         <field name="tag_name">342b</field>
         <field name="report_id" ref="tax_report"/>
         <field name="sequence" eval="3"/>
         <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_343b" model="account.tax.report.line">
+        <field name="name">343b TVA due a 3.8% (TS) dès le 01.01.2024</field>
+        <field name="tag_name">343b</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+    </record>
+
     <record id="account_tax_report_line_chtax_381b" model="account.tax.report.line">
         <field name="name">381b Impots sur les acquisitions </field>
         <field name="tag_name">381b</field>
@@ -189,13 +248,21 @@
     </record>
 
     <record id="account_tax_report_line_chtax_382b" model="account.tax.report.line">
-        <field name="name">382b Impots sur les acquisitions </field>
+        <field name="name">382b Impots sur les acquisitions jusqu'au 31.12.2023</field>
         <field name="tag_name">382b</field>
         <field name="report_id" ref="tax_report"/>
         <field name="sequence" eval="5"/>
         <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
     </record>
 
+    <record id="account_tax_report_line_chtax_383b" model="account.tax.report.line">
+        <field name="name">383b Impots sur les acquisitions dès le 01.01.2024</field>
+        <field name="tag_name">383b</field>
+        <field name="report_id" ref="tax_report"/>
+        <field name="sequence" eval="5"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+    </record>
+
     <record id="account_tax_report_line_chtax_479" model="account.tax.report.line">
         <field name="name">479 TVA préalable</field>
         <field name="report_id" ref="tax_report"/>

addons/l10n_ch/data/account_vat2011_data.xml

 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
         <!--
-        #  TVA - Taxe sur la Valeur Ajoutée
+        #  TVA - Taxe sur la Valeur Ajoutée (pre-2024 rates change)
         -->
         <record model="account.tax.template" id="vat_25">
             <field name="name">TVA due a 2.5% (TR)</field>

addons/l10n_ch/migrations/11.1/end-migrate_update_taxes.py

+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo.addons.account.models.chart_template import update_taxes_from_templates
+
+
+def migrate(cr, version):
+    update_taxes_from_templates(cr, 'l10n_ch.l10nch_chart_template')