[ADD] l10n_ar: add localization for Argentina accounting

accounting/localizations.rst

@@ -5,6 +5,7 @@ Localizations
 .. toctree::
    :titlesonly:
 
+   localizations/argentina
    localizations/france
    localizations/germany
    localizations/mexico

accounting/localizations/argentina.rst

@@ -0,0 +1,323 @@
+=========
+Argentina
+=========
+
+Introduction
+============
+
+The Argentinean localization has been improved and extended in Odoo v13, in this version the next
+modules are available:
+
+- **l10n_ar**: This module add accounting features for the Argentinian localization, which represent
+  the minimal configuration needed for a company  to operate in Argentina and under the AFIP
+  (Administración Federal de Ingresos Públicos) regulations and guidelines.
+
+- **l10n_ar_reports**: Add VAT Book report which is a legal requirement in Argentine and that holds
+  the VAT detail info of sales or purchases recorded on the journal entries. This module includes as
+  well the VAT summary report that is used to analyze the invoice
+
+Configuration
+=============
+
+Install the Argentinean localization modules
+--------------------------------------------
+
+For this, go to *Apps* and search for Argentina. Then click *Install* for the first two modules.
+
+.. image:: media/argentina01.png
+   :align: center
+
+Configure your company
+~~~~~~~~~~~~~~~~~~~~~~
+
+Once that the modules are installed, the first step is to set up your company data. Additional to
+the basic information, a key field to fill in the AFIP Responsibility Type, that represent the
+fiscal obligation and structure of the company:
+
+.. image:: media/argentina02.png
+   :align: center
+
+Chart of Account
+~~~~~~~~~~~~~~~~
+
+In Accounting settings there are three available packages of Chart of accounts, which are related to
+the AFIP responsibility type of the Company, considering that if the base companies don't require as
+many accounts as the companies that gave more complex fiscal requirements:
+
+- Monotributista  (149 accounts).
+- IVA Exempto   (159 accounts).
+- Responsables Inscriptos  (166 Accounts).
+
+.. image:: media/argentina03.png
+   :align: center
+
+Configure Master data
+---------------------
+
+Partner
+~~~~~~~
+
+Identification Type and VAT
+^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
+As part of the Argentinean localization, the document types defined by the AFIP are now available on
+the Partner form, this information is essential for most transactions. There are six identification
+types available by default:
+
+.. image:: media/argentina04.png
+   :align: center
+
+.. note::
+   The complete list of Identification types defined by the AFIP is included in Odoo but only the
+   common ones are active.
+
+AFIP Responsibility Type
+^^^^^^^^^^^^^^^^^^^^^^^^^
+
+In Argentina the document type associated with customers and vendors transactions is defined based
+on the AFIP Responsibility type, this field should be defined in the partner form:
+
+.. image:: media/argentina05.png
+   :align: center
+
+Taxes
+~~~~~
+
+As part of the localization module,  the taxes are created automatically with their related
+financial account and configuration.
+
+.. image:: media/argentina06.png
+   :align: center
+
+Taxes Types
+^^^^^^^^^^^
+
+Argentina has several tax types, the most common ones are:
+
+- VAT. Is the regular VAT and it can have several percentages.
+- Perception. Advance payment of a tax that is applied on Invoices.
+- Retention. Advance payment of a tax that is applied on payments
+- Otros.
+
+Special Taxes
+^^^^^^^^^^^^^
+
+Some argentine taxes are not commonly used  for all companies, these type of taxes are included as
+inactive by default, it's important that before creating a new tax you confirm if they are not
+already included in the Inactive taxes:
+
+.. image:: media/argentina07.png
+   :align: center
+
+Document Types
+~~~~~~~~~~~~~~
+
+In some Latin America countries, including Argentina, some accounting transactions like invoices and
+vendor bills are classified by  document types defined by the government fiscal authorities (In
+Argentina case: AFIP).
+
+The document type is an essential information that needs to be displayed in the printed reports and
+that needs to be easily identified, within the set of invoices as well of account moves.
+
+Each document type can have a unique sequence per journal where it is assigned. As part of the
+localization, the Document Type include the country on which the document is applicable and the data
+is created automatically when the localization module is installed.
+
+The information required for the document types is included by default so the user doesn't need to
+fill anything on this view:
+
+.. image:: media/argentina08.png
+   :align: center
+
+.. note::
+   There are several document types that are inactive by default but can be activated if needed.
+
+Letters
+^^^^^^^
+
+For Argentina, the document types include a letter that helps that indicates the
+transaction/operation, example:
+
+- When an invoice is related to a B2B transaction, a document type "A" must be used.
+- When an invoice is related to a B2C transaction, a document type "B" must be used.
+- When an invoice is related to exportation transaction, a document type "E" must be used.
+
+The documents included in the localization have the proper letter associated, the user doesn't need
+to configure anything additional.
+
+.. image:: media/argentina09.png
+   :align: center
+
+Use on Invoices
+^^^^^^^^^^^^^^^
+
+The document type on each transaction will be determined by:
+
+- The Journal related to the Invoice, identifying if the journal use documents.
+- Condition applied based on the type of Issues and Receiver (ex. Type of fiscal regimen of
+  the buyer and type of fiscal regimen of the vendor)
+
+Journals
+--------
+
+In the Argentinean localization the Journal can have a different approach depending on its usage and
+internal type, to configure you journals go to :menuselection:`Accounting --> Configuration -->
+Journals`:
+
+For Sales and Purchase Journals it’s possible to enable the option *Use Documents*, this indicates
+the Journal enables a list of document types that can be related to the Invoices and vendor Bills,
+for more detail of the invoices, please refer to the section 2.3 Document Types.
+
+If the Sales/Purchase journal are used without the option *Use Documents* it because they won’t be
+used to generate fiscal invoices, but mostly for account moves related to internal control process.
+
+AFIP Information (better known as AFIP Point of Sale)
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+.. image:: media/argentina10.png
+   :align: center
+
+**AFIP POS System**: This field is only visible for the Sales journals and defined the type of AFIP
+POS that will be used to manage the transactions for which the journal is created. The AFIP POS
+defines as well:
+
+#. The sequences of document types related to the WS.
+#. The structure and data of the electronic invoice file.
+
+**AFIP POS Number**: This is the number configured in the AFIP to identify the operations related to
+this AFIP POS.
+
+**AFIP POS Address**: This field is related to commercial address registered for the POS, which is
+usually the same address than the Company. For example: has multiple stores (fiscal locations) then
+AFIP will require that you have one AFIP POS per location: this location will be printed in the
+invoice report.
+
+**Unified Book**: When AFIP POS System is Preimpresa the document types (applicable to the journal)
+with the same letter will share the same sequence.  For example:
+
+- Invoice: FA-A 0001-00000002.
+- Credit Note: NC-A 0001-00000003.
+- Debit Note: ND-A 0001-00000004.
+
+Usage and testing
+=================
+
+Invoice
+----------
+
+After the partners and journals are created and configured, when the invoices are created the will
+have the next behaviour:
+
+Document type assignation
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Once the partner is selected the document type will filled automatically, based on the AFIP document
+type:
+
+**Invoice for a customer IVA Responsable Inscripto, prefix A**.
+
+.. image:: media/argentina11.png
+   :align: center
+
+**Invoice for an end customer, prefix B**.
+
+.. image:: media/argentina12.png
+   :align: center
+
+**Exportation Invoice, prefix E**.
+
+.. image:: media/argentina13.png
+   :align: center
+
+As it is shown in the invoices, all of them use the same journal but the prefix and sequence is
+given by the document type.
+
+The most common document type will be defined automatically for the different combinations of AFIP
+responsibility type but it can be updated manually by the user.
+
+Invoice Taxes
+~~~~~~~~~~~~~~~~~
+
+Based on the  AFIP Responsibility type,  the VAT tax can have a different behavior on the pdf
+report:
+
+**A. Tax excluded:** In this case the taxed amount needs to be clearly identified in the report.
+This condition applies when the customer has the following AFIP Responsibility type:
+
+- Responsable Inscripto
+
+.. image:: media/argentina14.png
+   :align: center
+
+**B. Tax amount included:** This means that the taxed amount is included as part of the product
+price, subtotal and totals. This condition applies when the customer has the following AFIP
+Responsibility types:
+
+- IVA Sujeto Exento.
+- Consumidor Final.
+- Responsable Monotributo.
+- IVA liberado.
+
+.. image:: media/argentina15.png
+   :align: center
+
+Vendor Bills
+------------
+
+Based on the sales journal selected for the invoice, the document type is now a required field. This
+value is auto populated based on the AFIP Responsibility type of Issuer and Customer, but the value
+can be switched if necessary.
+
+.. image:: media/argentina16.png
+   :align: center
+
+The document number needs to be registered manually and the format is validated automatically, in
+case that the format is invalid a user error will be displayed indicating the correct format that is
+expected.
+
+.. image:: media/argentina17.png
+   :align: center
+
+Reports
+=======
+
+As part of the localization the next Financial reports were added:
+
+.. image:: media/argentina18.png
+   :align: center
+
+VAT Reports
+-----------
+
+Libro de IVA Ventas
+~~~~~~~~~~~~~~~~~~~
+
+.. image:: media/argentina19.png
+   :align: center
+
+Libro de IVA Compras
+~~~~~~~~~~~~~~~~~~~~
+
+.. image:: media/argentina20.png
+   :align: center
+
+Resumen de IVA
+~~~~~~~~~~~~~~
+
+.. image:: media/argentina21.png
+   :align: center
+
+IIBB - Reports
+--------------
+
+IIBB - Ventas por Jurisdicción
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+.. image:: media/argentina22.png
+   :align: center
+
+IIBB - Compras  por Jurisdicción
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+.. image:: media/argentina23.png
+   :align: center