[ADD] l10n_ro_saft: Romanian D.406 monthly/quarterly declaration doc

Since January 1, 2023, Romanian businesses are required to report their
accounting data on a monthly/quarterly basis, in the D.406 declaration.

This is an XML following the SAF-T 2.0 standard, with Romanian-specific
customizations. The new module l10n_ro_saft lets you generate this
declaration from the General Ledger report.

Here's some documentation about how to use this new module! Yay!

closes odoo/documentation#5532

Task-id: 3172198
X-original-commit: 42ef43f8c4
Related: odoo/enterprise#45939
Related: odoo/odoo#132269
Signed-off-by: Antoine Dupuis (andu) <andu@odoo.com>

content/applications/finance/fiscal_localizations.rst

@@ -106,7 +106,7 @@ available on Odoo.
 - :doc:`Philippines - Accounting <fiscal_localizations/philippines>`
 - Poland - Accounting
 - Portugal - Accounting
-- Romania - Accounting
+- :doc:`Romania - Accounting <fiscal_localizations/romania>`
 - :doc:`Saudi Arabia - Accounting <fiscal_localizations/saudi_arabia>`
 - :doc:`Singapore - Accounting <fiscal_localizations/singapore>`
 - Slovak - Accounting
@@ -147,6 +147,7 @@ available on Odoo.
    fiscal_localizations/luxembourg
    fiscal_localizations/mexico
    fiscal_localizations/netherlands
+   fiscal_localizations/romania
    fiscal_localizations/peru
    fiscal_localizations/philippines
    fiscal_localizations/saudi_arabia

content/applications/finance/fiscal_localizations/romania.rst

@@ -0,0 +1,169 @@
+=======
+Romania
+=======
+
+Configuration
+=============
+
+:ref:`Install <general/install>` the following modules to get all the features of the Romanian
+localization.
+
+.. list-table::
+   :header-rows: 1
+
+   * - Name
+     - Technical name
+     - Description
+   * - :guilabel:`Romania - Accounting`
+     - `l10n_ro`
+     - Default :ref:`fiscal localization package <fiscal_localizations/packages>`.
+   * - :guilabel:`Romanian SAF-T Export`
+     - `l10n_ro_saft`
+     - Module to generate the **D.406 declaration** in the SAF-T format.
+
+.. image:: romania/romania-modules.png
+   :alt: Modules for the Romanian localization
+
+D.406 declaration
+=================
+
+Starting January 1, 2023, companies registered for tax purposes in Romania must report their
+accounting data to the Romanian Tax Agency monthly or quarterly in the D.406 declaration.
+
+Odoo provides all you need to export the data of this declaration in the SAF-T XML format, which you
+can validate and sign using the software provided by the Romanian Tax Agency.
+
+.. note::
+   Currently, Odoo only supports the generation of the monthly/quarterly D.406 declaration
+   (containing journal entries, invoices, vendor bills, and payments). The yearly declaration
+   (including assets) and the on-demand declaration (including inventory) are not yet supported.
+
+Configuration
+-------------
+
+Company
+~~~~~~~
+
+- Under :guilabel:`Settings --> General Settings`, in the **Companies** section, click
+  :guilabel:`Update Info` and fill in the company's :guilabel:`Country`, :guilabel:`City`, and
+  :guilabel:`Telephone Number`.
+- Provide your company's :abbr:`CUI (Codul Unic de Inregistrare)` number or :abbr:`CIF (*Codul de
+  identificare fiscală*)` number (for foreign companies) in the :guilabel:`Company ID` field,
+  without the `RO` prefix (e.g., `18547290`).
+- If your company is **registered** for VAT in Romania, fill in the :guilabel:`Tax ID` field number,
+  including the `RO` prefix (e.g., `RO18547290`). If the company is **not** registered for
+  VAT in Romania, you **must not** fill in the :guilabel:`Tax ID` field.
+- Open the **Contacts** app and search for your company. Open your company's profile, and in the
+  :guilabel:`Accounting` tab, click :guilabel:`Add a line` and add your **bank account number** if
+  not informed already. Make sure the profile is set as :guilabel:`Company` above the **name**.
+
+  - You must have at least one **contact person** linked to your company in the **Contacts** app.
+    If no **contact person** is linked, create a new one by clicking :guilabel:`New`, set it
+    as :guilabel:`Individual`, and select your company in the :guilabel:`Company name` field.
+
+Chart of accounts
+~~~~~~~~~~~~~~~~~
+
+To generate a file receivable by the Romanian Tax Agency, the chart of accounts must not deviate
+from an official chart of accounts, such as:
+
+- the chart of accounts for commercial companies (*PlanConturiBalSocCom*), which is installed
+  by default when creating a company with the Romanian localization or;
+- the chart of accounts for companies following `IFRS <https://www.ifrs.org/>`_ (*PlanConturiIFRS*).
+
+Under :guilabel:`Settings --> Accounting`, in the **Romanian localization** section, set the
+:guilabel:`Tax Accounting Basis` to reflect the accounting regulations and Chart of Accounts used
+by the company.
+
+.. seealso::
+   :doc:`../accounting/get_started/chart_of_accounts`
+
+Customer and supplier
+~~~~~~~~~~~~~~~~~~~~~
+
+Fill in the :guilabel:`Country`, :guilabel:`City`, and :guilabel:`Zip Code` of each partner that
+appears in your invoices, vendor bills, or payments through the **Contacts** app.
+
+For partners that are companies, you must fill in the VAT number (including the country  prefix) in
+the :guilabel:`Tax ID` field. If the partner is a company based in Romania, you may instead fill in
+the CUI number (without the 'RO' prefix) in the :guilabel:`Company ID` field.
+
+Tax
+~~~
+
+You must indicate the :guilabel:`Romanian SAF-T Tax Type` (3-digit number) and :guilabel:`Romanian
+SAF-T Tax Code` (6-digit number) on each of the taxes you use. This is already done for the taxes
+that exist by default in Odoo. To do so, go to :menuselection:`Accounting --> Configuration -->
+Taxes`, select the tax you wish to modify, click the :guilabel:`Advanced Options` tab, and fill in
+the **tax type** and **tax code** fields.
+
+.. note::
+   The **tax type** and **tax code** are codes defined by the Romanian Tax Agency for the **D.406
+   declaration**. These can be found in the Excel spreadsheet published as guidance for completing
+   the declaration, which you can find on the `website of the Romanian Tax Agency <https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/saf_t/>`_.
+
+.. seealso::
+   :doc:`../accounting/taxes`
+
+Product
+~~~~~~~
+
+For some types of goods transactions, the :guilabel:`Intrastat Code` (Cod NC) must be configured
+on the product, as it is required by Romanian law:
+
+- import / export transactions;
+- acquisitions / supplies of food products subjected to reduced VAT rate;
+- intra-community movements subjected to intrastat reporting;
+- acquisitions / supplies subjected to local reversed VAT charge (depending on Cod NC); and
+- transactions with excisable products for which excise duties are determined based on the Cod NC.
+
+If the Intrastat Code is not specified on a non-service product, the default code '0' will be used.
+
+To configure the :guilabel:`Intrastat Codes`, go to
+:menuselection:`Accounting --> Customers --> Products`, select a product, and in the
+:guilabel:`Accounting` tab, set a :guilabel:`Commodity Code`.
+
+.. seealso::
+   :doc:`../accounting/reporting/intrastat`
+
+Vendor bill
+~~~~~~~~~~~
+
+You must check the :guilabel:`Is self-invoice (RO)?` checkbox in the :guilabel:`Other Info` tab for
+any vendor bill that is a self-invoice (i.e. a vendor bill that you issued yourself in the absence
+of an invoice document received from a supplier).
+
+Generating the declaration
+--------------------------
+
+Exporting your data
+~~~~~~~~~~~~~~~~~~~
+
+To export the XML for the D.406 declaration, go to :menuselection:`Accounting --> Reports -->
+General Ledger` and click on :guilabel:`SAF-T`.
+
+.. image:: romania/romania-saft-button.png
+   :align: center
+   :alt: Click on the 'SAF-T' button to export the D.406 XML declaration.
+
+You can then validate and sign the XML file using the Romanian Tax Agency's validation software,
+*DUKIntegrator*.
+
+Signing the report
+~~~~~~~~~~~~~~~~~~
+
+Download and install the *DUKIntegrator* validation software found on the `website of the Romanian
+Tax Agency <https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/saf_t/>`_.
+
+Once you have generated the XML, open 'DUKIntegrator' and select the file you have just generated.
+
+Click on :guilabel:`Validare + creare PDF` to create an **unsigned** PDF containing your report, or
+:guilabel:`Validare + creare PDF semnat` to create a **signed** PDF containing your report.
+
+.. image:: romania/romania-dukintegrator.png
+   :align: center
+   :alt: The DUKIntegrator validation software.
+
+If the *DUKIntegrator* validator detects errors or inconsistencies in your data, it generates a file
+that explains the errors. In this case, you need to correct those inconsistencies in your data
+before you can submit the report to the Romanian Tax Agency.