[ADD] finance/fiscal_localization: Austria (i.e. SAF-T export)

This commit adds the (currently missing) documentation for the
Austrian fiscal localization.

It i.e. includes information about the new SAF-T export for Austria.

closes odoo/documentation#5859

Related: odoo/odoo#135485
Related: odoo/enterprise#47405
Signed-off-by: Sven Führ (svfu) <svfu@odoo.com>

content/applications/finance/fiscal_localizations.rst

@@ -55,7 +55,7 @@ available on Odoo.
 - Algeria - Accounting
 - :doc:`Argentina - Accounting <fiscal_localizations/argentina>`
 - :doc:`Australian - Accounting <fiscal_localizations/australia>`
-- Austria - Accounting
+- :doc:`Austria - Accounting <fiscal_localizations/austria>`
 - :doc:`Belgium - Accounting <fiscal_localizations/belgium>`
 - Bolivia - Accounting
 - :doc:`Brazilian - Accounting <fiscal_localizations/brazil>`
@@ -131,6 +131,7 @@ available on Odoo.
 
    fiscal_localizations/argentina
    fiscal_localizations/australia
+   fiscal_localizations/austria
    fiscal_localizations/belgium
    fiscal_localizations/brazil
    fiscal_localizations/chile

content/applications/finance/fiscal_localizations/austria.rst

@@ -0,0 +1,127 @@
+=======
+Austria
+=======
+
+Configuration
+=============
+
+:ref:`Install <general/install>` the following modules to get all the features of the Austrian
+localization.
+
+.. list-table::
+   :header-rows: 1
+
+   * - Name
+     - Technical name
+     - Description
+   * - :guilabel:`Austria - Accounting`
+     - `l10n_at`
+     - Default :ref:`fiscal localization package <fiscal_localizations/packages>`.
+   * - :guilabel:`Austria - Accounting Reports`
+     - `l10n_at_reports`
+     - Adds localized versions of financial reports
+   * - :guilabel:`Austrian SAF-T Export`
+     - `l10n_at_saft`
+     - Adds the SAF-T export.
+
+Financial reports
+=================
+
+The following localized reports are available:
+
+  - Balance sheet according to `§ 224 UGB <https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10001702&Artikel=&Paragraf=224&Anlage=&Uebergangsrecht=>`_
+  - Profit and loss according to `§ 231 UGB <https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10001702&Artikel=&Paragraf=231&Anlage=&Uebergangsrecht=>`_ (Gesamtkostenverfahren)
+
+.. seealso::
+   :doc:`Accounting reporting documentation <../accounting/reporting>`
+
+SAF-T (Standard Audit File for Tax)
+===================================
+
+The Austrian tax office may request a SAF-T. The Austrian SAF-T Export module allows exporting the
+report in XML format.
+
+Configuration
+-------------
+
+This section explains how to configure the database to ensure all the information required by the
+SAF-T is available. If anything is missing, a warning message listing which information is needed
+will be displayed during the export.
+
+Company information
+~~~~~~~~~~~~~~~~~~~
+
+Open the database :guilabel:`Settings`. Under the :guilabel:`Companies` section, click
+:guilabel:`Update Info` and ensure the following fields are correctly filled in:
+
+- :guilabel:`Address`, by providing at least the following information:
+
+  - :guilabel:`Street`
+  - :guilabel:`City`
+  - :guilabel:`ZIP`
+  - :guilabel:`Country`
+
+- :guilabel:`Phone`
+- :guilabel:`Company ID` by providing your company's tax ID
+- :guilabel:`Tax ID` by providing, if you have one, your :abbr:`UID-Nummer
+  (Umsatzsteueridentifikationsnummer)` (including the country prefix)
+
+Contact person
+**************
+
+At least one **contact person** must be linked to your company in the :guilabel:`Contacts` app, and:
+
+  - Ensure the contact type is set to :guilabel:`Individual`.
+  - Select your company in the :guilabel:`Company name` field.
+  - Provide at least one phone number using the :guilabel:`Phone` or :guilabel:`Mobile` field.
+
+Customer and supplier information
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Using the :guilabel:`Contacts` app, fill in the :guilabel:`Address` of any partner that appears in
+your invoices, vendor bills, or payments.
+
+For partners that are companies, fill in the VAT number (including the country prefix) in the
+:guilabel:`Tax ID` field.
+
+Accounting settings
+~~~~~~~~~~~~~~~~~~~
+
+Go to :menuselection:`Accounting --> Configuration --> Settings`. Under the :guilabel:`Austrian
+localization` section, fill in the following fields:
+
+- :guilabel:`ÖNACE-Code`
+- :guilabel:`Profit Assessment Method`
+
+.. seealso::
+   `ÖNACE information on the Austrian Economic Chambers website
+   <https://www.wko.at/service/zahlen-daten-fakten/oenace.html>`_
+
+Chart of accounts mapping
+~~~~~~~~~~~~~~~~~~~~~~~~~
+
+The Austrian SAF-T specifications define a chart of accounts (COA). All relevant accounts for the
+SAF-T export must be annotated with a fitting account from this COA.
+
+The needed mapping information is supplied by adding tags to the accounts. For example, adding the
+`1000` tag to an account maps it (virtually) to the SAF-T COA account with the code `1000`. Any
+number can be used as long as there is an account in the SAF-T COA with that code.
+
+The :guilabel:`Austria - Accounting` module adds a tag for each SAF-T COA account. Furthermore, it
+automatically maps many accounts from the default Austrian COA.
+
+You can try exporting the SAF-T report to check if there are unmapped accounts (or mapped to
+multiple SAF-T accounts). A warning will be displayed if there is any issue with your configuration
+or the mapping. Clicking :guilabel:`View Problematic Accounts` lets you view them.
+
+.. seealso::
+   :doc:`Chart of accounts documentation <../accounting/get_started/chart_of_accounts>`
+
+Exporting the SAF-T report
+--------------------------
+
+To export the SAF-T report, go to :menuselection:`Accounting --> Reports --> General Ledger`. Click
+the right side of the :guilabel:`PDF` button and select :guilabel:`SAF-T`.
+
+.. image:: austria/austria-saft-button.png
+   :alt: The SAF-T button to export the file in XML format