[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, 847 insertions, 187 deletions

diff --git a/addons/l10n_ch/data/account_fiscal_position_data.xml b/addons/l10n_ch/data/account_fiscal_position_data.xml
index 2446e38c4d7..4c0d554cae9 100644
--- a/addons/l10n_ch/data/account_fiscal_position_data.xml
+++ b/addons/l10n_ch/data/account_fiscal_position_data.xml
@@ -33,7 +33,7 @@
 
         <record id="fiscal_position_tax_template_9" model="account.fiscal.position.tax.template">
             <field name="position_id" ref="fiscal_position_template_import"  />
-            <field name="tax_src_id" ref="vat_77_purchase" />
+            <field name="tax_src_id" ref="vat_77_purchase_reverse" />
             <field name="tax_dest_id" ref="vat_O_import" />
         </record>
         <record id="fiscal_position_tax_template_10" model="account.fiscal.position.tax.template">
diff --git a/addons/l10n_ch/data/account_tax_report_data.xml b/addons/l10n_ch/data/account_tax_report_data.xml
new file mode 100644
index 00000000000..a16dccba6f6
--- /dev/null
+++ b/addons/l10n_ch/data/account_tax_report_data.xml
@@ -0,0 +1,261 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+
+    <record id="account_tax_report_line_chiffre_af" model="account.tax.report.line">
+        <field name="name">I - CHIFFRE D'AFFAIRES</field>
+        <field name="sequence" eval="1"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_200" model="account.tax.report.line">
+        <field name="name">200 Chiffre d'affaires</field>
+        <field name="formula">tax_ch_302a + tax_ch_312a + tax_ch_342a + tax_ch_289</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_chiffre_af"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_289" model="account.tax.report.line">
+        <field name="name">289 Déductions (ch.220 à ch.280)</field>
+        <field name="sequence" eval="2"/>
+        <field name="code">tax_ch_289</field>
+        <field name="parent_id" ref="account_tax_report_line_chiffre_af"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_220_289" model="account.tax.report.line">
+        <field name="name">220 Chiffre d'affaires imposable a 0% (export)</field>
+        <field name="tag_name">220 Chiffre d'affaires imposable a 0% (export)</field>
+        <field name="sequence" eval="0"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_289"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_221" model="account.tax.report.line">
+        <field name="name">221 Prestations fournies à l'étranger</field>
+        <field name="tag_name">221 Prestations fournies à l'étranger</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_289"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_225" model="account.tax.report.line">
+        <field name="name">225 Transfer avec la procédure de déclaration</field>
+        <field name="tag_name">225 Transfer avec la procédure de déclaration</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_289"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_230" model="account.tax.report.line">
+        <field name="name">230 Chiffre d'affaires non-imposable a 0% (exclu)</field>
+        <field name="tag_name">230 Chiffre d'affaires non-imposable a 0% (exclu)</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_289"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_235" model="account.tax.report.line">
+        <field name="name">235 Diminution de la contre-prestation</field>
+        <field name="tag_name">235 Diminution de la contre-prestation</field>
+        <field name="sequence" eval="4"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_289"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_280" model="account.tax.report.line">
+        <field name="name">280 Divers (p.ex valeur du terrain)</field>
+        <field name="tag_name">280 Divers (p.ex valeur du terrain)</field>
+        <field name="sequence" eval="5"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_289"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_299" model="account.tax.report.line">
+        <field name="name">299 Chiffre d'affaires imposable (ch.200 moins ch.289)</field>
+        <field name="sequence" eval="2"/>
+        <field name="formula">tax_ch_302a + tax_ch_312a + tax_ch_342a</field>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_calc_impot" model="account.tax.report.line">
+        <field name="name">II - CALCUL DE L'IMPOT</field>
+        <field name="sequence" eval="3"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_calc_impot_chiffre" model="account.tax.report.line">
+        <field name="name">Chiffre d'affaires imposable</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_302a" model="account.tax.report.line">
+        <field name="name">302a Chiffre d'affaires imposable a 7.7% (TS)</field>
+        <field name="tag_name">302a Chiffre d'affaires imposable a 7.7% (TS)</field>
+        <field name="code">tax_ch_302a</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_312a" model="account.tax.report.line">
+        <field name="name">312a Chiffre d'affaires imposable a 2.5% (TR)</field>
+        <field name="tag_name">312a Chiffre d'affaires imposable a 2.5% (TR)</field>
+        <field name="code">tax_ch_312a</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_342a" model="account.tax.report.line">
+        <field name="name">342a Chiffre d'affaires imposable a 3.7% (TS)</field>
+        <field name="tag_name">342a Chiffre d'affaires imposable a 3.7% (TS)</field>
+        <field name="code">tax_ch_342a</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_chiffre"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_calc_impot_base" model="account.tax.report.line">
+        <field name="name">Base Impôt sur acquisitions de services</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_381a" model="account.tax.report.line">
+        <field name="name">381a Impots sur les acquisitions</field>
+        <field name="tag_name">381a Impots sur les acquisitions</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_base"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_382a" model="account.tax.report.line">
+        <field name="name">382a Impots sur les acquisitions</field>
+        <field name="tag_name">382a Impots sur les acquisitions</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot_base"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_399" model="account.tax.report.line">
+        <field name="name">399 TVA Due </field>
+        <field name="code">tax_ch_399</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_line_calc_impot"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_302b" model="account.tax.report.line">
+        <field name="name">302b TVA due a 7.7% (TS)</field>
+        <field name="tag_name">302b TVA due a 7.7% (TS)</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_312b" model="account.tax.report.line">
+        <field name="name">312b TVA due a 2.5% (TR)</field>
+        <field name="tag_name">312b TVA due a 2.5% (TR)</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_342b" model="account.tax.report.line">
+        <field name="name">342b TVA due a 3.7% (TS)</field>
+        <field name="tag_name">342b TVA due a 3.7% (TS)</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_381b" model="account.tax.report.line">
+        <field name="name">381b Impots sur les acquisitions </field>
+        <field name="tag_name">381b Impots sur les acquisitions </field>
+        <field name="sequence" eval="4"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_382b" model="account.tax.report.line">
+        <field name="name">382b Impots sur les acquisitions </field>
+        <field name="tag_name">382b Impots sur les acquisitions </field>
+        <field name="sequence" eval="5"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_399"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_479" model="account.tax.report.line">
+        <field name="name">479 TVA préalable</field>
+        <field name="sequence" eval="4"/>
+        <field name="code">tax_ch_479</field>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_400" model="account.tax.report.line">
+        <field name="name">400 TVA préalable sur biens et services</field>
+        <field name="tag_name">400 TVA préalable sur biens et services</field>
+        <field name="sequence" eval="1"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_479"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_405" model="account.tax.report.line">
+        <field name="name">405 TVA préalable sur invest. et autres ch.</field>
+        <field name="tag_name">405 TVA préalable sur invest. et autres ch.</field>
+        <field name="sequence" eval="2"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_479"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_410" model="account.tax.report.line">
+        <field name="name">410 Dégrèvement ultérieur de l'impot préalable</field>
+        <field name="tag_name">410 Dégrèvement ultérieur de l'impot préalable</field>
+        <field name="sequence" eval="3"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_479"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_415" model="account.tax.report.line">
+        <field name="name">415 Correction de l'impot préalable</field>
+        <field name="tag_name">415 Correction de l'impot préalable</field>
+        <field name="sequence" eval="4"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_479"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_420" model="account.tax.report.line">
+        <field name="name">420 Réduction de la déduction de l'impot préalable</field>
+        <field name="tag_name">420 Réduction de la déduction de l'impot préalable</field>
+        <field name="sequence" eval="5"/>
+        <field name="parent_id" ref="account_tax_report_line_chtax_479"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_solde" model="account.tax.report.line">
+        <field name="name">SOLDE</field>
+        <field name="sequence" eval="5"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_500" model="account.tax.report.line">
+        <field name="name">500 Solde de TVA a payer a l'AFC</field>
+        <field name="sequence" eval="1"/>
+        <field name="formula">tax_ch_399 - tax_ch_479 &gt; 0 and tax_ch_399 - tax_ch_479 or 0.0</field>
+        <field name="parent_id" ref="account_tax_report_line_chtax_solde"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+    <record id="account_tax_report_line_chtax_510" model="account.tax.report.line">
+        <field name="name">510 Solde de TVA a recevoir de l'AFC</field>
+        <field name="sequence" eval="2"/>
+        <field name="formula">tax_ch_479 - tax_ch_399 &gt; 0 and tax_ch_479 - tax_ch_399 or 0.0</field>
+        <field name="parent_id" ref="account_tax_report_line_chtax_solde"/>
+        <field name="country_id" ref="base.ch"/>
+    </record>
+
+</odoo>
diff --git a/addons/l10n_ch/data/account_vat2011_data.xml b/addons/l10n_ch/data/account_vat2011_data.xml
index 236ba2fb215..f846e0e0378 100644
--- a/addons/l10n_ch/data/account_vat2011_data.xml
+++ b/addons/l10n_ch/data/account_vat2011_data.xml
@@ -1,100 +1,5 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
-        <record id="vat_tag_200" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 200</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_220" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 220</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_221" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 221</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_225" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 225</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_230" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 230</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_235" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 235</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_280" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 280</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_302_a" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 302 base</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_311_a" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 311 base</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_342_a" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 342 base</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_381_a" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 381 base</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_382_a" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 382 base</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_302_b" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 302 tax</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_311_b" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 311 tax</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_342_b" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 342 tax</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_381_b" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 381 tax</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_382_b" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 382 tax</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_400" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 400</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_405" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 405</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_410" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 410</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_415" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 415</field>
-            <field name="applicability">taxes</field>
-        </record>
-        <record id="vat_tag_420" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: grid 420</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-        <record id="vat_tag_dedouanement" model="account.account.tag">
-            <field name="name">Switzerland VAT Form: 100% dédouanement (base in grid 400)</field>
-            <field name="applicability">taxes</field>
-        </record>
-
-
         <!--
         #  TVA - Taxe sur la Valeur Ajoutée
         -->
@@ -104,12 +9,36 @@
             <field name="amount" eval="2.5"/>
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_311_a'), ref('vat_tag_311_b')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_25"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_312a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_312b')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_312a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_312b')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_25_incl">
             <field name="name">TVA due à 2.5% (Incl. TR)</field>
             <field name="description">2.5% Incl.</field>
@@ -117,12 +46,36 @@
             <field name="amount" eval="2.5"/>
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_311_a'), ref('vat_tag_311_b')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_25"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_312a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_312b')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_312a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_312b')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_25_purchase">
             <field name="name">TVA 2.5% sur achat B&amp;S (TR)</field>
             <field name="description">2.5% achat</field>
@@ -130,11 +83,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1170"/>
-            <field name="account_id" ref="ch_coa_1170"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_400')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_25"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_25_purchase_incl">
             <field name="name">TVA 2.5% sur achat B&amp;S (Incl. TR)</field>
             <field name="description">2.5% achat Incl.</field>
@@ -143,11 +118,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1170"/>
-            <field name="account_id" ref="ch_coa_1170"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_400')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_25"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_25_invest">
             <field name="name">TVA 2.5% sur invest. et autres ch. (TR)</field>
             <field name="description">2.5% invest.</field>
@@ -155,11 +152,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_405')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_25"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_25_invest_incl">
             <field name="name">TVA 2.5% sur invest. et autres ch. (Incl. TR)</field>
             <field name="description">2.5% invest. Incl.</field>
@@ -168,10 +187,31 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_405')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_25"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
         </record>
 
         <record model="account.tax.template" id="vat_37">
@@ -181,11 +221,35 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">sale</field>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_342_a'), ref('vat_tag_342_b')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_37"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_342a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_342b')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_342a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_342b')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_37_incl">
             <field name="name">TVA due à 3.7% (Incl. TS)</field>
             <field name="description">3.7% Incl.</field>
@@ -194,11 +258,35 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">sale</field>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_342_a'), ref('vat_tag_342_b')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_37"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_342a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_342b')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_342a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_342b')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_37_purchase">
             <field name="name">TVA 3.7% sur achat B&amp;S (TS)</field>
             <field name="description">3.7% achat</field>
@@ -206,11 +294,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1170"/>
-            <field name="account_id" ref="ch_coa_1170"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_400')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_37"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_37_purchase_incl">
             <field name="name">TVA 3.7% sur achat B&amp;S (Incl. TS)</field>
             <field name="description">3.7% achat Incl.</field>
@@ -219,11 +329,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1170"/>
-            <field name="account_id" ref="ch_coa_1170"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_400')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_37"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_37_invest">
             <field name="name">TVA 3.7% sur invest. et autres ch. (TS)</field>
             <field name="description">3.7% invest</field>
@@ -231,11 +363,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_405')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_37"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_37_invest_incl">
             <field name="name">TVA 3.7% sur invest. et autres ch. (Incl. TS)</field>
             <field name="description">3.7% invest Incl.</field>
@@ -244,11 +398,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_405')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_37"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_77">
             <field name="name">TVA due a 7.7% (TN)</field>
             <field name="description">7.7%</field>
@@ -257,11 +433,35 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">sale</field>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_302_a'), ref('vat_tag_302_b')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_77"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_302a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_302b')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_302a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_302b')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_77_incl">
             <field name="name">TVA due à 7.7% (Incl. TN)</field>
             <field name="description">7.7% Incl.</field>
@@ -271,24 +471,35 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">sale</field>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_302_a'), ref('vat_tag_302_b')])]"/>
-            <field name="tax_group_id" ref="tax_group_tva_77"/>
-        </record>
-        <record model="account.tax.template" id="vat_77_purchase">
-            <field name="name">TVA 7.7% sur achat B&amp;S (TN)</field>
-            <field name="description">7.7% achat</field>
-            <field name="amount" eval="7.7"/>
-            <field name="amount_type">percent</field>
-            <field name="sequence" eval="0"/>
-            <field name="chart_template_id" ref="l10nch_chart_template"/>
-            <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1170"/>
-            <field name="account_id" ref="ch_coa_1170"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_400')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_77"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_302a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_302b')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_302a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_302b')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_77_purchase_incl">
             <field name="name">TVA 7.7% sur achat B&amp;S (Incl. TN)</field>
             <field name="description">7.7% achat Incl.</field>
@@ -298,11 +509,33 @@
             <field name="sequence" eval="0"/>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1170"/>
-            <field name="account_id" ref="ch_coa_1170"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_400')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_77"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_77_invest">
             <field name="name">TVA 7.7% sur invest. et autres ch. (TN)</field>
             <field name="description">7.7% invest.</field>
@@ -310,11 +543,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_405')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_77"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_77_invest_incl">
             <field name="name">TVA 7.7% sur invest. et autres ch. (Incl. TN)</field>
             <field name="description">7.7% invest. Incl.</field>
@@ -323,23 +578,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_405')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_77"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_405')],
+                }),
+            ]"/>
         </record>
-        <record model="account.tax.template" id="vat_77_purchase_return">
-            <field name="name">TVA due a 7.7% (TN) (return)</field>
-            <field name="description">7.7% achat (return)</field>
-            <field name="amount" eval="-7.7"/>
-            <field name="amount_type">percent</field>
-            <field name="sequence" eval="0"/>
-            <field name="chart_template_id" ref="l10nch_chart_template"/>
-            <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1170"/>
-            <field name="account_id" ref="ch_coa_1170"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_382_a'),ref('vat_tag_382_b')])]"/>
-        </record>
+
         <record model="account.tax.template" id="vat_XO">
             <field name="name">TVA due a 0% (Exportations)</field>
             <field name="amount" eval="0.00"/>
@@ -347,11 +612,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">sale</field>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_220')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_0"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_220_289')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_220_289')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_O_exclude">
             <field name="name">TVA 0% exclue</field>
             <field name="description">0% excl.</field>
@@ -359,11 +646,33 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">sale</field>
-            <field name="refund_account_id" ref="ch_coa_2200"/>
-            <field name="account_id" ref="ch_coa_2200"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_230')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_0"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_230')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_230')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_2200'),
+                }),
+            ]"/>
         </record>
+
         <record model="account.tax.template" id="vat_O_import">
             <field name="name">TVA 0% Importations de biens et services</field>
             <field name="description">0% import.</field>
@@ -371,10 +680,9 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
             <field name="tax_group_id" ref="tax_group_tva_0"/>
         </record>
+
         <!--# 100% on import !! the tax percentage is 00-->
         <record model="account.tax.template" id="vat_100_import">
             <field name="name">100% dédouanement TVA</field>
@@ -383,20 +691,111 @@
             <field name="amount_type">percent</field>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
             <field name="type_tax_use">purchase</field>
-            <field name="refund_account_id" ref="ch_coa_1171"/>
-            <field name="account_id" ref="ch_coa_1171"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_dedouanement')])]"/>
             <field name="tax_group_id" ref="tax_group_tva_0"/>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1171'),
+                }),
+            ]"/>
+        </record>
+
+        <record model="account.tax.template" id="vat_77_purchase_return">
+            <field name="name">TVA due a 7.7% (TN) (return)</field>
+            <field name="description">7.7% achat (return)</field>
+            <field name="amount" eval="-7.7"/>
+            <field name="amount_type">percent</field>
+            <field name="sequence" eval="0"/>
+            <field name="chart_template_id" ref="l10nch_chart_template"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_382a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_382b')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_382a')],
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_382b')],
+                }),
+            ]"/>
+        </record>
+
+        <record model="account.tax.template" id="vat_77_purchase">
+            <field name="name">TVA 7.7% sur achat B&amp;S (TN)</field>
+            <field name="description">7.7% achat</field>
+            <field name="amount" eval="7.7"/>
+            <field name="amount_type">percent</field>
+            <field name="sequence" eval="0"/>
+            <field name="chart_template_id" ref="l10nch_chart_template"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'plus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
+            <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': ref('ch_coa_1170'),
+                    'minus_report_line_ids': [ref('account_tax_report_line_chtax_400')],
+                }),
+            ]"/>
         </record>
-        <!--# for reverse charge or VAT on Acquisition (group of taxes)-->
+
+         <!--# for reverse charge or VAT on Acquisition (group of taxes)-->
         <record model="account.tax.template" id="vat_77_purchase_reverse">
             <field name="description">7.7% achat</field>
             <field name="name">TVA 7.7% sur achat service a l'etranger (reverse charge)</field>
-            <field name="amount" eval="7.7"/>
             <field name="amount_type">group</field>
             <field name="type_tax_use">purchase</field>
-            <field name="children_tax_ids" eval="[(6, 0, [ref('vat_77_purchase_return'), ref('vat_77_purchase')])]"/>
             <field name="chart_template_id" ref="l10nch_chart_template"/>
-            <field name="tag_ids" eval="[(6,0,[ref('vat_tag_382_a'), ref('vat_tag_382_b')])]"/>
+            <field name="children_tax_ids" eval="[(6, 0, [ref('vat_77_purchase_return'), ref('vat_77_purchase')])]"/>
         </record>
+
 </odoo>