[ADD] accounting: incoterms

Seperating Incoterms section from "Intrastat" doc to make it a stand
alone documentation.

task-3305222

closes odoo/documentation#4572

Signed-off-by: Castillo Jonathan (jcs) <jcs@odoo.com>

content/applications/finance/accounting/customer_invoices.rst

@@ -236,3 +236,4 @@ the material has been shipped to the customer.
    customer_invoices/electronic_invoicing
    customer_invoices/snailmail
    customer_invoices/epc_qr_code
+   customer_invoices/incoterms

content/applications/finance/accounting/customer_invoices/incoterms.rst

@@ -0,0 +1,46 @@
+=========
+Incoterms
+=========
+
+:abbr:`Incoterms (International Commercial Terms)` are standardized trade terms used in
+international transactions to define the rights and responsibilities of buyers and sellers. They
+establish the obligations related to the delivery of goods, the transfer of risks, and the
+distribution of costs between the parties involved. Incoterms specify important details, such as the
+point at which the risk and costs transfer from the seller to the buyer, the responsibility for
+transportation, insurance, customs clearance, and other relevant aspects of the transaction.
+
+.. note::
+   By default, all 11 Incoterms are available in Odoo:
+
+   - **EXW**: Ex works
+   - **FCA**: Free carrier
+   - **FAS**: Free alongside ship
+   - **FOB**: Free on board
+   - **CFR**: Cost and freight
+   - **CIF**: Cost, insurance and freight
+   - **CPT**: Carriage paid to
+   - **CIP**: Carriage and insurance paid to
+   - **DPU**: Delivered at place unloaded
+   - **DPA**: Delivered at place
+   - **DDP**: Delivered duty paid
+
+.. seealso::
+   :doc:`../reporting/intrastat`
+
+.. _incoterms/invoices:
+
+Define an Incoterm
+==================
+
+To define an Incoterm manually, create an invoice or bill, click the :guilabel:`Other Info` tab, and
+select the :guilabel:`Incoterm`.
+
+.. _incoterms/default:
+
+Default Incoterm configuration
+==============================
+
+You can set a default Incoterm rule to **automatically** populate the Incoterm field on all newly
+created invoices and bills. Under :menuselection:`Accounting/Invoicing --> Configuration -->
+Settings`, scroll down to the :guilabel:`Customer Invoices` section, and select an Incoterm in the
+:guilabel:`Default Incoterm` field.

content/applications/finance/accounting/reporting/intrastat.rst

@@ -29,11 +29,6 @@ Enable the Intrastat report by going to :menuselection:`Accounting --> Configura
 Under the :guilabel:`Customer Invoices` section, tick :guilabel:`Intrastat` and then
 :guilabel:`Save`.
 
-.. important::
-   If your Odoo database was created before **January 13, 2022**, first :ref:`upgrade
-   <general/upgrade>` the `account_intrastat` module to add the new transaction codes and
-   :ref:`install <general/install>` the `account_intrastat_expiry` module to archive the old codes.
-
 .. _intrastat/default-transaction-codes:
 
 Default transaction codes: invoice and refund
@@ -44,16 +39,6 @@ invoice and refund transactions. Under :menuselection:`Accounting --> Configurat
 select a :guilabel:`Default invoice transaction code` and/or a :guilabel:`Default refund transaction
 code` and then :guilabel:`Save`. The code will be set automatically on all respective invoice lines.
 
-.. _intrastat/default-incoterm:
-
-Default Incoterm rule
----------------------
-
-You can set a default :ref:`Incoterm rule <intrastat/incoterm>` to automatically populate the
-Incoterm field on all newly created invoices and bills. Under :menuselection:`Accounting -->
-Configuration --> Settings`, select the company's :guilabel:`Default Incoterm` and then
-:guilabel:`Save`.
-
 .. _intrastat/region-code:
 
 Region code
@@ -143,22 +128,6 @@ to select a transaction code.
    `National Bank of Belgium - Intrastat: Nature of transactions from January 2022
    <https://www.nbb.be/doc/dd/onegate/data/new_natures_of_transaction_2022_en.pdf>`_
 
-.. _intrastat/incoterm:
-
-Incoterm rule
--------------
-
-Incoterms are 11 internationally recognized rules defining the responsibilities of sellers and
-buyers, specifying who is responsible for paying and managing the shipment, insurance,
-documentation, customs clearance, and other logistical activities. A :ref:`default Incoterm
-<intrastat/default-incoterm>` can be set for all invoices and bills.
-
-To set the Incoterm manually, create an invoice or a bill, click the :guilabel:`Other Info` tab, and
-select the :guilabel:`Incoterm`.
-
-.. seealso::
-   `Wikipedia: Incoterms <https://en.wikipedia.org/wiki/Incoterms>`_
-
 .. _intrastat/partner-country:
 
 Partner country
@@ -223,7 +192,7 @@ Each report line refers to a single invoice line and contains the following info
 - :ref:`Origin Country <intrastat/origin-country>`;
 - :ref:`Partner VAT <intrastat/partner>`;
 - :ref:`Transport Code <intrastat/transport-code>`;
-- :ref:`Incoterm Code <intrastat/incoterm>`;
+- :doc:`Incoterm Code <../customer_invoices/incoterms>`;
 - :ref:`Weight <intrastat/quantity>`;
 - :ref:`Supplementary Units <intrastat/quantity>`; and
 - :ref:`Value <intrastat/value>`, which is always expressed in euros even if the original invoice or