[FIX] account: Correct fiscal position on delivery

closes odoo/odoo#74618

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

addons/account/models/partner.py

@@ -171,7 +171,7 @@ class AccountFiscalPosition(models.Model):
         delivery = PartnerObj.browse(delivery_id)
 
         # If partner and delivery have the same vat prefix, use invoicing
-        if not delivery.vat or (partner.vat and delivery.vat[:2] == partner.vat[:2]):
+        if not delivery or (delivery.vat and partner.vat and delivery.vat[:2] == partner.vat[:2]):
             delivery = partner
 
         # partner manually set fiscal position always win

addons/account/tests/test_fiscal_position.py

@@ -154,3 +154,15 @@ class TestFiscalPosition(common.SavepointCase):
         mapped_taxes = self.fp2m.map_tax(self.src_tax)
 
         self.assertEqual(mapped_taxes, self.dst1_tax | self.dst2_tax)
+
+    def test_30_fp_country_delivery(self):
+        """
+            Customer is in Belgium
+            Delivery is in France
+            Check if fiscal position is France
+        """
+        self.george.vat = False
+        self.assertEqual(
+            self.fp.get_fiscal_position(self.ben.id, self.george.id).id,
+            self.fr_b2c.id,
+            "FR B2C should be set")