[IMP] account, l10n_*: v13 taxes

- Add repartition lines on taxes

- Link account tags directly to account.move.line; remove the tag_ids field from account.tag

- Add a new report engine dedicated to tax reports, directly generating account tags. It is called as an alternate mode of generic tax report, with a dedicated "Use tax grids" toggle.

>> The biggest change lies in the way the new tax report computes its values.
Everything is now aggregated directly using the tags set on the account move lines. Thanks to that,
modifying the configuration of a tax today will not impact the report for the previous periods anymore.
This is a big improvement, as it means the report will keep on reflecting the values that were submitted
to the state before, whatever the configuration change.

- Add an audit char field to account.move.line telling with tax grids are impacted by the line, with the corresponding amount

- Modify the behavior of cash basis taxes: the cash basis account is now used as the transition account, while the regular account given in tax declaration is used to store the final entry (it was the opposite before)

- Modify every l10n_* module in order to keep them consistent with these changes

closes odoo/odoo#32833

Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>

3 files changed, 573 insertions, 253 deletions

diff --git a/addons/l10n_at/__manifest__.py b/addons/l10n_at/__manifest__.py
index 4f1cce1a091..243a077866a 100644
--- a/addons/l10n_at/__manifest__.py
+++ b/addons/l10n_at/__manifest__.py
@@ -17,6 +17,7 @@ Please keep in mind that you should review and adapt it with your Accountant, be
 """,
     'data': ['data/l10n_at_chart_data.xml',
              'data/account_data.xml',
+             'data/account_tax_report_data.xml',
              'data/account_tax_data.xml',
              'data/account_chart_template_data.xml'],
 }
diff --git a/addons/l10n_at/data/account_tax_data.xml b/addons/l10n_at/data/account_tax_data.xml
index d87552f1846..308fad7ac04 100644
--- a/addons/l10n_at/data/account_tax_data.xml
+++ b/addons/l10n_at/data/account_tax_data.xml
@@ -1,143 +1,5 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
-    <!-- Account Tags -->
-
-        <record id="tag_at_01" model="account.account.tag">
-            <field name="name">UST Vorauszahlung / Überschuss - bitte dem Betrag ein Minuszeichen voranstellen</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_02" model="account.account.tag">
-            <field name="name">Steuern</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_03" model="account.account.tag">
-            <field name="name">Vorsteuer aus innergemeinschaftlichem Erwerb</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_04" model="account.account.tag">
-            <field name="name">Innergemeinschaftliche Erwerbe</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_05" model="account.account.tag">
-            <field name="name">Steuerpflichtige Umsätze (Lieferungen, sonstige Leistungen und Eigenverbrauch)</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_06" model="account.account.tag">
-            <field name="name">zum Steuersatz von 20 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_07" model="account.account.tag">
-            <field name="name">BMGzum Steuersatz von 20 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_08" model="account.account.tag">
-            <field name="name">zum Steuersatz von 10 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_09" model="account.account.tag">
-            <field name="name">BMGzum Steuersatz von 10 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_10" model="account.account.tag">
-            <field name="name">Lieferungen, sonstige Leistungen und Eigenverbrauch</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_11" model="account.account.tag">
-            <field name="name">Steuerpflichtige Umsätze (Lieferungen, sonstige Leistungen und Eigenverbrauch)</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_12" model="account.account.tag">
-            <field name="name">zum Steuersatz von 20 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_13" model="account.account.tag">
-            <field name="name">zum Steuersatz von 10%</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_14" model="account.account.tag">
-            <field name="name">Bemessungsgrundlage</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_15" model="account.account.tag">
-            <field name="name">Steuern</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_16" model="account.account.tag">
-            <field name="name">Lieferungen und sonstige Leistungen (einschließlich unentgeltlicher Wertabgaben)</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_17" model="account.account.tag">
-            <field name="name">Steuerfreie Umsätze mit Vorsteuerabzug</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_18" model="account.account.tag">
-            <field name="name">§ 6 Abs. 1 Z 1 iVm § 7 (Ausfuhrlieferungen)</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_19" model="account.account.tag">
-            <field name="name">Art. 6 Abs. 1 (Innergemeinschaftliche Lieferungen)</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_20" model="account.account.tag">
-            <field name="name">Innergemeinschaftliche Erwerbe</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_21" model="account.account.tag">
-            <field name="name">Vorsteuer (dient lediglich der Verprobung)</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_22" model="account.account.tag">
-            <field name="name">Einfuhren</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_23" model="account.account.tag">
-            <field name="name">Einfuhren zum Steuersatz von 10 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_24" model="account.account.tag">
-            <field name="name">Einfuhren zum Steuersatz von 20 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_25" model="account.account.tag">
-            <field name="name">Rechnungen von anderen Unternehmern und innergemeinschaftliche Dreiecksgeschäfte</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_26" model="account.account.tag">
-            <field name="name">zum Steuersatz von 10 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="tag_at_27" model="account.account.tag">
-            <field name="name">zum Steuersatz von 20 %</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-
     <!-- TAX TEMPLATES -->
 
         <record id="tax_at_mwst_20" model="account.tax.template">
@@ -146,101 +8,216 @@
             <field name="description">20% MwSt</field>
             <field name="amount">20.0</field>
             <field name="amount_type">percent</field>
-            <field name="refund_account_id" ref="chart3500"/>
-            <field name="account_id" ref="chart3500"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_27'), ref('tag_at_12')])]"/>
             <field name="tax_group_id" ref="tax_group_20"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_20')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_20')],
+                }),
+            ]"/>
         </record>
-    
+
         <record id="tax_at_mwst_10" model="account.tax.template">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Mehrwertsteuer 10%</field>
             <field name="description">10% MwSt</field>
             <field name="amount">10.0</field>
             <field name="amount_type">percent</field>
-            <field name="refund_account_id" ref="chart3500"/>
-            <field name="account_id" ref="chart3500"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_26'), ref('tag_at_13')])]"/>
             <field name="tax_group_id" ref="tax_group_10"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_10')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_10')],
+                }),
+            ]"/>
         </record>
-        
+
         <record id="tax_at_vst_20" model="account.tax.template">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Vorsteuer 20%</field>
             <field name="description">20% VSt</field>
             <field name="amount">20.0</field>
             <field name="amount_type">percent</field>
-            <field name="refund_account_id" ref="chart2500"/>
-            <field name="account_id" ref="chart2500"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_27'), ref('tag_at_07') ,ref('tag_at_06'), ref('tag_at_03')])]"/>
             <field name="tax_group_id" ref="tax_group_20"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_20')],
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2500'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_20')],
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_20')],
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2500'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_20')],
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+            ]"/>
         </record>
-        
+
         <record id="tax_at_vst_10" model="account.tax.template">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Vorsteuer 10%</field>
             <field name="description">10% VSt</field>
             <field name="amount">10.00</field>
             <field name="amount_type">percent</field>
-            <field name="refund_account_id" ref="chart2500"/>
-            <field name="account_id" ref="chart2500"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_09'), ref('tag_at_03'), ref('tag_at_08')])]"/>
             <field name="tax_group_id" ref="tax_group_10"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2500'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_10')],
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2500'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_10')],
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+            ]"/>
         </record>
-        
+
         <record model="account.tax.template" id="tax_import_20">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">20% Einfuhrumsatzsteuer</field>
             <field name="description">20% EUSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">20.00</field>
-            <field name="account_id" ref="chart2510"/>
-            <field name="refund_account_id" ref="chart2510"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_24')])]"/>
             <field name="tax_group_id" ref="tax_group_20"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_einfuhren_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2510'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_einfuhren_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2510'),
+                }),
+            ]"/>
         </record>
-        
+
         <record model="account.tax.template" id="tax_import_10">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">10% Einfuhrumsatzsteuer</field>
             <field name="description">10% EUSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">10</field>
-            <field name="account_id" ref="chart2510"/>
-            <field name="refund_account_id" ref="chart2510"/>
             <field name="type_tax_use">purchase</field>
-             <field name="tag_ids" eval="[(6,0,[ref('tag_at_23')])]"/>
              <field name="tax_group_id" ref="tax_group_10"/>
-        </record>
-        
-        <record model="account.tax.template" id="tax_eu_20_purchase_ust">
-            <field name="chart_template_id" ref="austria_chart_template"/>
-            <field name="name">20% Umsatzsteuer aus innergem. Erwerb</field>
-            <field name="description">20% USt</field>
-            <field name="amount_type">percent</field>
-            <field name="amount">-20.0</field>
-            <field name="account_id" ref="chart3501"/>
-            <field name="refund_account_id" ref="chart3501"/>
-            <field name="type_tax_use">none</field>
-            <field name="tax_group_id" ref="tax_group_20"/>
-        </record>
-        
-        <record model="account.tax.template" id="tax_eu_20_purchase_vst">
-            <field name="chart_template_id" ref="austria_chart_template"/>
-            <field name="name">20% Vorsteuer aus innergem. Erwerb</field>
-            <field name="description">20% VSt</field>
-            <field name="amount_type">percent</field>
-            <field name="amount">20.0</field>
-            <field name="account_id" ref="chart2501"/>
-            <field name="refund_account_id" ref="chart2501"/>
-            <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_27'), ref('tag_at_07'), ref('tag_at_06'), ref('tag_at_03')])]"/>
-            <field name="tax_group_id" ref="tax_group_0"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_einfuhren_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2510'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_einfuhren_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2510'),
+                }),
+            ]"/>
         </record>
 
         <record model="account.tax.template" id="tax_eu_20_purchase">
@@ -248,62 +225,134 @@
             <field name="name">Innergem. Erwerb 20%USt/20%VSt</field>
             <field name="description">innergem. Erwerb 20%</field>
             <field name="amount_type">percent</field>
-            <field name="amount">0.0</field>
+            <field name="amount">20.0</field>
             <field name="type_tax_use">purchase</field>
-            <field name="amount_type">group</field>
-            <field name="children_tax_ids" eval="[(6, 0, [ref('tax_eu_20_purchase_ust'), ref('tax_eu_20_purchase_vst')])]"/>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_07')])]"/>
-            <field name="tax_group_id" ref="tax_group_0"/>
-        </record>
-
-        <record model="account.tax.template" id="tax_eu_10_purchase_ust">
-            <field name="chart_template_id" ref="austria_chart_template"/>
-            <field name="name">10% Umsatzsteuer aus innergem. Erwerb</field>
-            <field name="description">10% USt</field>
-            <field name="amount_type">percent</field>
-            <field name="amount">-10.0</field>
-            <field name="account_id" ref="chart3503"/>
-            <field name="refund_account_id" ref="chart3503"/>
-            <field name="type_tax_use">none</field>
-            <field name="tax_group_id" ref="tax_group_10"/>
-        </record>
-        
-        <record model="account.tax.template" id="tax_eu_10_purchase_vst">
-            <field name="chart_template_id" ref="austria_chart_template"/>
-            <field name="name">10% Vorsteuer aus innergem. Erwerb</field>
-            <field name="description">10% VSt</field>
             <field name="amount_type">percent</field>
-            <field name="amount">10.0</field>
-            <field name="account_id" ref="chart2503"/>
-            <field name="refund_account_id" ref="chart2503"/>
-            <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_09'), ref('tag_at_03'), ref('tag_at_08')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_20')],
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2501'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_20')],
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+                (0,0, {
+                    'factor_percent': -100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3501'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_20')],
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2501'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_20')],
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+                (0,0, {
+                    'factor_percent': -100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3501'),
+                }),
+            ]"/>
         </record>
 
         <record model="account.tax.template" id="tax_eu_10_purchase">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Innergem. Erwerb 10%USt/10%VSt</field>
             <field name="description">innergem. Erwerb 10%</field>
-            <field name="amount">0.0</field>
-            <field name="amount_type">group</field>
+            <field name="amount">10.0</field>
+            <field name="amount_type">percent</field>
             <field name="type_tax_use">purchase</field>
-            <field name="children_tax_ids" eval="[(6, 0, [ref('tax_eu_10_purchase_ust'), ref('tax_eu_10_purchase_vst')])]"/>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_09')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2503'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_10')],
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+                (0,0, {
+                    'factor_percent': -100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3503'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_bmg_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart2503'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_steu_10')],
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_innergemeinschaft_vorsteuer')],
+                }),
+                (0,0, {
+                    'factor_percent': -100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3503'),
+                }),
+            ]"/>
         </record>
-        
+
         <record model="account.tax.template" id="tax_at_mwst_20_eu">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">20% Umsatzsteuer EU Lieferung</field>
             <field name="description">20% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">20.0</field>
-            <field name="account_id" ref="chart3510"/>
-            <field name="refund_account_id" ref="chart3510"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_27'), ref('tag_at_12')])]"/>
             <field name="tax_group_id" ref="tax_group_20"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3510'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_20')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_20')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3510'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_20')],
+                }),
+            ]"/>
         </record>
 
         <record model="account.tax.template" id="tax_at_mwst_10_eu">
@@ -312,24 +361,68 @@
             <field name="description">10% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">10.0</field>
-            <field name="account_id" ref="chart3511"/>
-            <field name="refund_account_id" ref="chart3511"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_26'), ref('tag_at_13')])]"/>
             <field name="tax_group_id" ref="tax_group_10"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3511'),
+                    'plus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_10')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_vorst_rechnungen_10')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3511'),
+                    'minus_report_line_ids': [ref('tax_report_ust_steuern_lief_steu_10')],
+                }),
+            ]"/>
         </record>
-        
+
         <record model="account.tax.template" id="tax_eu_sale_at">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Steuerfreie innergem. Lieferung</field>
             <field name="description">strf. i.g.L</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="account_id" ref="chart3500"/>
-            <field name="refund_account_id" ref="chart3500"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_19')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_steuern_lief_steuerfreie_inn')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_steuern_lief_steuerfreie_inn')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                }),
+            ]"/>
         </record>
 
         <record model="account.tax.template" id="tax_export_at">
@@ -338,21 +431,42 @@
             <field name="description">steuerfreie Ausfuhr</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="account_id" ref="chart3500"/>
-            <field name="refund_account_id" ref="chart3500"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('tag_at_18')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
-        </record>
-        
-        
-<!-- LIEFERANT EU UNTERNEHMEN OHNE UID -->        
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('tax_report_bemess_steuern_lief_steuerfreie_ausf')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('tax_report_bemess_steuern_lief_steuerfreie_ausf')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('chart3500'),
+                }),
+            ]"/>
+        </record>
+
+
+<!-- LIEFERANT EU UNTERNEHMEN OHNE UID -->
         <!-- Fiscal Position Templates -->
         <record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_purchase_at">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Lieferant EU (ohne Ust-ID)</field>
         </record>
-        <!-- Fiscal Position Tax Templates -->    
+        <!-- Fiscal Position Tax Templates -->
         <record id="account_fiscal_position_tax_eu_no_id_purchase_20" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_eu_no_id_purchase_at"/>
             <field name="tax_dest_id" ref="tax_import_20"/>
@@ -373,18 +487,18 @@
             <field name="position_id" ref="fiscal_position_eu_no_id_purchase_at"/>
             <field name="account_src_id" ref="chart5001" />
             <field name="account_dest_id" ref="chart5020" />
-        </record>                
-<!-- LIEFERANT EU UNTERNEHMEN OHNE UID -->    
+        </record>
+<!-- LIEFERANT EU UNTERNEHMEN OHNE UID -->
+
 
 
-        
 <!-- LIEFERANT EU UNTERNEHMEN MIT UID -->
-        <!-- Fiscal Position Templates -->            
+        <!-- Fiscal Position Templates -->
         <record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_purchase_at">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Lieferant EU Unternehmen (mit USt-ID)</field>
         </record>
-        <!-- Fiscal Position Tax Templates -->        
+        <!-- Fiscal Position Tax Templates -->
         <record id="account_fiscal_position_tax_eu_vat_id_purchase_20" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_eu_vat_id_purchase_at"/>
             <field name="tax_dest_id" ref="tax_eu_20_purchase"/>
@@ -406,11 +520,11 @@
             <field name="account_src_id" ref="chart5001" />
             <field name="account_dest_id" ref="chart5010" />
         </record>
-<!-- LIEFERANT EU UNTERNEHMEN MIT UID -->    
+<!-- LIEFERANT EU UNTERNEHMEN MIT UID -->
 
 
 <!-- LIEFERANT AUSLAND -->
-        <!-- Fiscal Position Templates -->        
+        <!-- Fiscal Position Templates -->
         <record model="account.fiscal.position.template" id="fiscal_position_non_eu_purchase_at">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Lieferant Ausland</field>
@@ -437,13 +551,13 @@
             <field name="account_src_id" ref="chart5001" />
             <field name="account_dest_id" ref="chart5020" />
         </record>
-<!-- LIEFERANT AUSLAND -->    
+<!-- LIEFERANT AUSLAND -->
 
 
 
 
-<!-- KUNDE EU UNTERNEHMEN OHNE UID -->        
-        <!-- Fiscal Position Templates -->        
+<!-- KUNDE EU UNTERNEHMEN OHNE UID -->
+        <!-- Fiscal Position Templates -->
         <record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_sale_at">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Kunde EU (ohne USt-ID)</field>
@@ -470,11 +584,11 @@
             <field name="account_src_id" ref="chart4010" />
             <field name="account_dest_id" ref="chart4020" />
         </record>
-<!-- KUNDE EU UNTERNEHMEN OHNE UID -->        
+<!-- KUNDE EU UNTERNEHMEN OHNE UID -->
 
 
-        
-<!-- KUNDE EU UNTERNEHMEN MIT UID -->        
+
+<!-- KUNDE EU UNTERNEHMEN MIT UID -->
         <!-- Fiscal Position Templates -->
         <record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_sale_at">
             <field name="chart_template_id" ref="austria_chart_template"/>
@@ -506,7 +620,7 @@
 
 
 
-<!-- KUNDE AUSLAND -->        
+<!-- KUNDE AUSLAND -->
         <record model="account.fiscal.position.template" id="fiscal_position_non_eu_sale_at">
             <field name="chart_template_id" ref="austria_chart_template"/>
             <field name="name">Kunde Ausland</field>
@@ -532,6 +646,6 @@
             <field name="position_id" ref="fiscal_position_non_eu_sale_at"/>
             <field name="account_src_id" ref="chart4010" />
             <field name="account_dest_id" ref="chart4050" />
-        </record>        
-<!-- KUNDE AUSLAND -->            
+        </record>
+<!-- KUNDE AUSLAND -->
 </odoo>
diff --git a/addons/l10n_at/data/account_tax_report_data.xml b/addons/l10n_at/data/account_tax_report_data.xml
new file mode 100644
index 00000000000..01b7aeb3211
--- /dev/null
+++ b/addons/l10n_at/data/account_tax_report_data.xml
@@ -0,0 +1,205 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+
+    <record id="tax_report_bemess" model="account.tax.report.line">
+        <field name="name">Bemessungsgrundlage</field>
+        <field name="sequence" eval="1"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_vorst" model="account.tax.report.line">
+        <field name="name">Vorsteuer (dient lediglich der Verprobung)</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_bemess"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_vorst_einfuhren" model="account.tax.report.line">
+        <field name="name">Einfuhren</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_bemess_vorst"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_vorst_einfuhren_10" model="account.tax.report.line">
+        <field name="name">Einfuhren zum Steuersatz von 10 %</field>
+        <field name="tag_name">Einfuhren zum Steuersatz von 10 %</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_bemess_vorst_einfuhren"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_vorst_einfuhren_20" model="account.tax.report.line">
+        <field name="name">Einfuhren zum Steuersatz von 20 %</field>
+        <field name="tag_name">Einfuhren zum Steuersatz von 20 %</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_bemess_vorst_einfuhren"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_vorst_rechnungen" model="account.tax.report.line">
+        <field name="name">Rechnungen von anderen Unternehmern und innergemeinschaftliche Dreiecksgeschäfte</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_bemess_vorst"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_vorst_rechnungen_10" model="account.tax.report.line">
+        <field name="name">zum Steuersatz von 10 %</field>
+        <field name="tag_name">zum Steuersatz von 10 %</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_bemess_vorst_rechnungen"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_vorst_rechnungen_20" model="account.tax.report.line">
+        <field name="name">zum Steuersatz von 20 %</field>
+        <field name="tag_name">zum Steuersatz von 20 %</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_bemess_vorst_rechnungen"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_steuern" model="account.tax.report.line">
+        <field name="name">Steuern</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_bemess"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_steuern_lief" model="account.tax.report.line">
+        <field name="name">Lieferungen und sonstige Leistungen (einschließlich unentgeltlicher Wertabgaben)</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="tax_report_bemess_steuern"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_steuern_lief_steuerfreie" model="account.tax.report.line">
+        <field name="name">Steuerfreie Umsätze mit Vorsteuerabzug</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_bemess_steuern_lief"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_steuern_lief_steuerfreie_ausf" model="account.tax.report.line">
+        <field name="name">§ 6 Abs. 1 Z 1 iVm § 7 (Ausfuhrlieferungen)</field>
+        <field name="tag_name">§ 6 Abs. 1 Z 1 iVm § 7 (Ausfuhrlieferungen)</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_bemess_steuern_lief_steuerfreie"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_steuern_lief_steuerfreie_inn" model="account.tax.report.line">
+        <field name="name">Art. 6 Abs. 1 (Innergemeinschaftliche Lieferungen)</field>
+        <field name="tag_name">Art. 6 Abs. 1 (Innergemeinschaftliche Lieferungen)</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_bemess_steuern_lief_steuerfreie"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_bemess_steuern_lief_innergemeinschaf" model="account.tax.report.line">
+        <field name="name">Innergemeinschaftliche Erwerbe</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_bemess_steuern_lief"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust" model="account.tax.report.line">
+        <field name="name">UST Vorauszahlung / Überschuss - bitte dem Betrag ein Minuszeichen voranstellen</field>
+        <field name="code">toto</field>
+        <field name="sequence" eval="2"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern" model="account.tax.report.line">
+        <field name="name">Steuern</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_ust"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_lief" model="account.tax.report.line">
+        <field name="name">Lieferungen, sonstige Leistungen und Eigenverbrauch</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_ust_steuern"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_lief_steu" model="account.tax.report.line">
+        <field name="name">Steuerpflichtige Umsätze (Lieferungen, sonstige Leistungen und Eigenverbrauch)</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_lief"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_lief_steu_20" model="account.tax.report.line">
+        <field name="name">zum Steuersatz von 20 %</field>
+        <field name="tag_name">zum Steuersatz von 20 %</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_lief_steu"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_lief_steu_10" model="account.tax.report.line">
+        <field name="name">zum Steuersatz von 10%</field>
+        <field name="tag_name">zum Steuersatz von 10%</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_lief_steu"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_innergemeinschaft" model="account.tax.report.line">
+        <field name="name">Innergemeinschaftliche Erwerbe</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_ust_steuern"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_innergemeinschaft_steu" model="account.tax.report.line">
+        <field name="name">Steuerpflichtige Umsätze (Lieferungen, sonstige Leistungen und Eigenverbrauch)</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_innergemeinschaft"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_innergemeinschaft_steu_20" model="account.tax.report.line">
+        <field name="name">zum Steuersatz von 20 %</field>
+        <field name="tag_name">zum Steuersatz von 20 %</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_innergemeinschaft_steu"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_innergemeinschaft_steu_bmg_20" model="account.tax.report.line">
+        <field name="name">BMGzum Steuersatz von 20 %</field>
+        <field name="tag_name">BMGzum Steuersatz von 20 %</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_innergemeinschaft_steu"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_innergemeinschaft_steu_10" model="account.tax.report.line">
+        <field name="name">zum Steuersatz von 10 %</field>
+        <field name="tag_name">zum Steuersatz von 10 %</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_innergemeinschaft_steu"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_innergemeinschaft_steu_bmg_10" model="account.tax.report.line">
+        <field name="name">BMGzum Steuersatz von 10 %</field>
+        <field name="tag_name">BMGzum Steuersatz von 10 %</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="tax_report_ust_steuern_innergemeinschaft_steu"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+    <record id="tax_report_ust_steuern_innergemeinschaft_vorsteuer" model="account.tax.report.line">
+        <field name="name">Vorsteuer aus innergemeinschaftlichem Erwerb</field>
+        <field name="tag_name">Vorsteuer aus innergemeinschaftlichem Erwerb</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="tax_report_ust_steuern"/>
+        <field name="country_id" ref="base.at"/>
+    </record>
+
+</odoo>