[IMP] accounting: new version of cash discount

task-2834752

closes odoo/documentation#3683

Signed-off-by: Antoine Vandevenne (anv) <anv@odoo.com>

content/applications/finance/accounting/receivables/customer_invoices/cash_discounts.rst

@@ -1,68 +1,179 @@
-====================
+================================
-Offer cash discounts
+Cash discounts and tax reduction
-====================
-
-Cash discounts are incentives you can offer to customers to motivate
-them to pay within a specific time frame. For instance, you offer a 2%
-discount if the customer pays you within the first 5 days of the
-invoice, when it is due in 30 days. This approach can greatly improve
-your average collection period.
-
-Set up a cash discount
-======================
-
-To set up a cash discount, go to :menuselection:`Accounting -->
-Configuration --> Management --> Payment Terms` and click on
-*Create*. Add a *Percent* type of term with a corresponding value
-(e.g. 98% of the total price for a 2% discount) and the number of days
-during which the offer is valid. You can also change the default balance
-term if needed.
-
-.. image:: cash_discounts/cash_discounts01.png
-  :align: center
-
-Start offering the cash discount
 ================================
 
-Now, you can create a customer invoice and select the cash discount
+**Cash discounts** are reductions in the amount a customer must pay for goods or services offered as
-payment term you added. Once the invoice is validated, Odoo will
+an incentive for paying their invoice promptly. These discounts are typically a percentage of the
-automatically split the account receivables part of the journal entry
+total invoice amount and are applied if the customer pays within a specified time. Cash discounts
-into two installments having different due dates. Since the discounted
+can help the company maintain a steady cash flow.
-price is already calculated, your payment controls will be simplified.
 
-.. image:: cash_discounts/cash_discounts02.png
+.. example::
+   You issue a €100 invoice on the 1st of January. The full payment is due within 30 days, and you
+   also offer a 2% discount if your customer pays you within seven days.
+
+   The customer can pay €98 up to the 8th of January. After that date, they would have to pay €100
+   by the 31st of January.
+
+A :ref:`tax reduction <cash-discounts/tax-reductions>` can also be applied depending on the country
+or region.
+
+.. _cash-discounts/configuration:
+
+Configuration
+=============
+
+To grant cash discounts to customers, you must first set up the :ref:`type of tax reduction
+<cash-discounts/tax-reductions>`, verify the :ref:`gain and loss accounts
+<cash-discounts/gain-loss-accounts>`, and configure new :ref:`payment terms
+<cash-discounts/payment-terms>`.
+
+.. _cash-discounts/tax-reductions:
+
+Tax reductions
+--------------
+
+Depending on the country or region, the base amount used to compute the tax can vary, which can lead
+to a **tax reduction**.
+
+To configure how the tax reduction is applied, go to :menuselection:`Accounting --> Configuration
+--> Settings`, and in the :guilabel:`Taxes` section, in the :guilabel:`Cash Discount Tax Reduction`
+feature, select one of the three following options:
+
+Always (upon invoice)
+  The tax is always reduced. The base amount used to compute the tax is the discounted amount,
+  whether the customer benefits from the discount or not.
+
+On early payment
+  The tax is reduced only if the customer pays early. The base amount used to compute the tax is the
+  same as the sale: if the customer benefits from the reduction, then the tax is reduced. This means
+  that, depending on the customer, the tax amount can vary after the invoice is issued.
+
+Never
+  The tax is never reduced. The base amount used to compute the tax is the full amount, whether the
+  customer benefits from the discount or not.
+
+.. example::
+
+   You issue a €100 invoice (tax-excluded) on the 1st of January, with a 21% tax rate. The full
+   payment is due within 30 days, and you also offer a 2% discount if your customer pays you within
+   seven days.
+
+   .. tabs::
+
+      .. tab:: Always (upon invoice)
+
+         .. list-table::
+            :header-rows: 1
+
+            * - Due date
+              - Total amount due
+              - Computation
+            * - 8th of January
+              - €118.58
+              - (€98 + (21% of €98))
+            * - 31st of January
+              - €120.58
+              - (€100 + (21% of €98))
+
+      .. tab:: On early payment
+
+         .. list-table::
+            :header-rows: 1
+
+            * - Due date
+              - Total amount due
+              - Computation
+            * - 8th of January
+              - €118.58
+              - (€98 + (21% of €98))
+            * - 31st of January
+              - €121.00
+              - (€100 + (21% of €100))
+
+      .. tab:: Never
+
+         .. list-table::
+            :header-rows: 1
+
+            * - Due date
+              - Total amount due
+              - Computation
+            * - 8th of January
+              - €119.00
+              - (€98 + (21% of €100))
+            * - 31st of January
+              - €121.00
+              - (€100 + (21% of €100))
+
+.. note::
+   - :ref:`Tax grids <tax-returns/tax-grids>`, which are used for the tax report, are correctly
+     computed according to the :ref:`type of tax reduction <cash-discounts/tax-reductions>` you
+     configured.
+   - The **type of cash discount tax reduction** may be correctly pre-configured, depending on your
+     :ref:`fiscal localization package <fiscal_localizations/packages>`.
+
+.. _cash-discounts/gain-loss-accounts:
+
+Cash discount gain/loss accounts
+--------------------------------
+
+With a cash discount, the amount you earn depends on whether the customer benefits from the cash
+discount or not. This inevitably leads to gains and losses, which are recorded on default accounts.
+
+To modify these accounts, go to :menuselection:`Accounting --> Configuration --> Settings`, and in
+the :guilabel:`Default Accounts` section, select the accounts you want to use for the
+:guilabel:`Cash Discount Gain account` and :guilabel:`Cash Discount Loss account`.
+
+.. _cash-discounts/payment-terms:
+
+Payment terms
+-------------
+
+Cash discounts are defined on :doc:`payment terms <payment_terms>`. Configure them to your liking by
+going to :menuselection:`Accounting --> Configuration --> Payment Terms`, and make sure to fill out
+the fields :guilabel:`Discount %` and :guilabel:`Discount Days`.
+
+.. image:: cash_discounts/payment-terms.png
    :align: center
-
+   :alt: Configuration of payment terms named "2/7 Net 30". The field "Description on Invoices"
-Grant the cash discount
+         reads: "Payment terms: 30 Days, 2% Early Payment Discount under 7 days".
-=======================
-
-The customer fulfilled the payment terms and therefore benefits from the
-cash discount. When you process the bank statement, match the payment
-with the related journal entry. Then, select the remaining cash discount
-and click on *Create Write-off* to reconcile it.
-
-.. image:: cash_discounts/cash_discounts03.png
-  :align: center
-
-.. tip::
-  You can also create a dedicated reconciliation model to make
-  the process easier. In this case, you should add a tax to the model
-  based on the taxes applied to your invoices. This means that if you
-  handle multiple tax rates, you need to create several reconciliation
-  models. Note that depending on your localisation, you might already have
-  a Cash Discount model available by default.
-
-Register the full payment
-=========================
-
-In this case, the customer has not fulfilled the payment term and cannot
-benefit from the cash discount. When you process the bank statement,
-match the payment with the two related journal entries.
-
-.. image:: cash_discounts/cash_discounts04.png
-  :align: center
-
 
 .. seealso::
-  * :doc:`../../receivables/customer_invoices/payment_terms`
+   :doc:`payment_terms`
-  * :doc:`../../bank/reconciliation/reconciliation_models`
+
+.. _cash-discounts/customer-invoice:
+
+Apply a cash discount to a customer invoice
+===========================================
+
+Apply a cash discount to a customer invoice by selecting the :ref:`payment terms you created
+<cash-discounts/payment-terms>`. Odoo automatically computes the correct amounts, tax amounts, due
+dates, and accounting records.
+
+Under the :guilabel:`Journal Items` tab, you can display the discount details by clicking on the
+"toggle" button and adding the :guilabel:`Discount Date` and :guilabel:`Discount Amount` columns.
+
+.. image:: cash_discounts/invoice-journal-entry.png
+   :align: center
+   :alt: An invoice of €100.00 with "2/7 Net 30" selected as payment terms. The "Journal Items" tab
+         is open, and the "Discount Date" and "Discount Amount" columns are displayed.
+
+The discount amount and due date are also displayed on the generated invoice sent to the customer.
+
+.. image:: cash_discounts/invoice-print.png
+   :align: center
+   :alt: An invoice of €100.00 with the following text added to the terms and conditions: "30 Days,
+         2% Early Payment Discount under 7 days. 118.58 € due if paid before 01/08/2023."
+
+Payment reconciliation
+----------------------
+
+When you record a payment or reconcile your bank statements, Odoo takes the customer payment's date
+into account to define if they can benefit from the cash discount or not.
+
+.. note::
+   If your customer pays the discount amount *after* the discount date, you can always decide
+   whether to mark the invoice as fully paid with a write-off or as partially paid.
+
+.. seealso::
+   :doc:`../customer_payments/recording`