[17.0][IMP] account_invoice_facturx: comply with Factur-X 4.x schematron

account_invoice_facturx/__manifest__.py

@@ -4,7 +4,7 @@
 
 {
     "name": "Account Invoice Factur-X",
-    "version": "17.0.1.2.1",
+    "version": "17.0.1.3.0",
     "category": "Invoicing Management",
     "license": "AGPL-3",
     "summary": "Generate Factur-X/ZUGFeRD customer invoices",

account_invoice_facturx/models/account_move.py

@@ -96,9 +96,7 @@ def _cii_add_trade_contact_block(self, partner, parent_node, ns):
             email_node = etree.SubElement(
                 trade_contact, ns["ram"] + "EmailURIUniversalCommunication"
             )
-            email_uriid = etree.SubElement(
-                email_node, ns["ram"] + "URIID", schemeID="SMTP"
-            )
+            email_uriid = etree.SubElement(email_node, ns["ram"] + "URIID")
             email_uriid.text = partner.email
 
     @api.model
@@ -223,15 +221,23 @@ def _cii_add_trade_agreement_block(self, trade_transaction, ns):
             and self.partner_id.name
         ):
             self._cii_add_trade_contact_block(self.partner_id, buyer, ns)
-        self._cii_add_address_block(self.partner_id, buyer, ns)
-        if self.commercial_partner_id.vat:
-            buyer_tax_reg = etree.SubElement(
-                buyer, ns["ram"] + "SpecifiedTaxRegistration"
-            )
-            buyer_tax_reg_id = etree.SubElement(
-                buyer_tax_reg, ns["ram"] + "ID", schemeID="VA"
-            )
-            buyer_tax_reg_id.text = self.commercial_partner_id.vat
+        # The MINIMUM profile restricts BuyerTradeParty to Name (and
+        # SpecifiedLegalOrganization). Both ram:PostalTradeAddress and
+        # ram:SpecifiedTaxRegistration are flagged "marked as not used
+        # in the given context" by the factur-x MINIMUM schematron. The
+        # seller side is intentionally not gated here: MINIMUM allows
+        # SellerTradeParty/PostalTradeAddress and the seller's VAT
+        # (BT-31) is mandatory at MINIMUM.
+        if ns["level"] != "minimum":
+            self._cii_add_address_block(self.partner_id, buyer, ns)
+            if self.commercial_partner_id.vat:
+                buyer_tax_reg = etree.SubElement(
+                    buyer, ns["ram"] + "SpecifiedTaxRegistration"
+                )
+                buyer_tax_reg_id = etree.SubElement(
+                    buyer_tax_reg, ns["ram"] + "ID", schemeID="VA"
+                )
+                buyer_tax_reg_id.text = self.commercial_partner_id.vat
         if ns["level"] == "extended" and self.invoice_incoterm_id:
             delivery_terms = etree.SubElement(
                 trade_agreement, ns["ram"] + "ApplicableTradeDeliveryTerms"
@@ -270,6 +276,52 @@ def _get_contract_code(self):
         So it's difficult to have a common datamodel for it"""
         return False
 
+    def _cii_get_delivery_date(self):
+        """Return the delivery/service date to export in Factur-X XML.
+
+        Reads the standard Odoo ``account.move.delivery_date`` field and
+        falls back to ``invoice_date`` when it is unset. The Odoo standard
+        UI exposes ``delivery_date`` explicitly as the date of supply, so
+        when a user (or an upstream module — e.g. a subscription engine,
+        or ``account_invoice_delivery_date_from_period`` deriving it from
+        line periods) populates it, the value MUST land in BT-72
+        (``ActualDeliverySupplyChainEvent/OccurrenceDateTime``) rather
+        than being silently dropped in favour of ``invoice_date``.
+
+        Designed to be further inherited by modules that compute a
+        dedicated delivery / service date on invoices.
+        """
+        self.ensure_one()
+        return self.delivery_date or self.invoice_date
+
+    def _cii_get_line_period(self, iline):
+        """Return ``(start_date, end_date)`` for BG-26 ("Invoice line period").
+
+        Default sources, in order of precedence:
+
+        1. ``deferred_start_date`` / ``deferred_end_date`` on
+           ``account.move.line`` (Odoo Enterprise ``account_accountant``
+           module). Detected at runtime via ``_fields`` so the OCA module
+           does not gain a hard dependency on Enterprise code.
+        2. ``start_date`` / ``end_date`` on ``account.move.line`` (OCA
+           module ``account_invoice_start_end_dates``).
+
+        Returns ``(False, False)`` when no service period is available, in
+        which case the caller must skip emitting ``BillingSpecifiedPeriod``.
+
+        Designed to be inherited by subscription / billing modules that
+        store the service period in dedicated fields.
+        """
+        self.ensure_one()
+        fields = iline._fields
+        if "deferred_start_date" in fields and "deferred_end_date" in fields:
+            if iline.deferred_start_date or iline.deferred_end_date:
+                return iline.deferred_start_date, iline.deferred_end_date
+        if "start_date" in fields and "end_date" in fields:
+            if iline.start_date or iline.end_date:
+                return iline.start_date, iline.end_date
+        return False, False
+
     def _cii_add_trade_delivery_block(self, trade_transaction, ns):
         self.ensure_one()
         trade_agreement = etree.SubElement(
@@ -283,6 +335,23 @@ def _cii_add_trade_delivery_block(self, trade_transaction, ns):
             self._cii_add_address_block(
                 self.partner_shipping_id, shipto_trade_party, ns
             )
+        delivery_date = self._cii_get_delivery_date()
+        # PR #1320 added the OccurrenceDateTime emission for EN16931 and
+        # EXTENDED. The BASIC profile also requires either BT-72 (Actual
+        # delivery date), BG-14 (Invoicing period) or BG-26 (Invoice
+        # line period) -- otherwise schematron rule BR-FX-EN-04 fails,
+        # and the bare ApplicableHeaderTradeDelivery wrapper
+        # additionally trips PEPPOL-EN16931-R008 ("Document MUST not
+        # contain empty elements") in BASIC. MINIMUM and BASICWL do not
+        # assert against the empty wrapper, so we keep them unchanged.
+        if (
+            ns["level"] in ("basic", "en16931", "extended")
+            and delivery_date
+        ):
+            delivery_event = etree.SubElement(
+                trade_agreement, ns["ram"] + "ActualDeliverySupplyChainEvent"
+            )
+            self._cii_add_date("OccurrenceDateTime", delivery_date, delivery_event, ns)
         return trade_agreement
 
     def _cii_add_trade_settlement_payment_means_block(self, trade_settlement, ns):
@@ -320,23 +389,38 @@ def _cii_add_trade_settlement_payment_means_block(self, trade_settlement, ns):
                 and self.payment_mode_id.fixed_journal_id
             ):
                 partner_bank = self.payment_mode_id.fixed_journal_id.bank_account_id
-            if partner_bank and partner_bank.acc_type == "iban":
-                payment_means_bank_account = etree.SubElement(
-                    payment_means, ns["ram"] + "PayeePartyCreditorFinancialAccount"
+            if not partner_bank or not partner_bank.sanitized_acc_number:
+                raise UserError(
+                    _(
+                        "Missing bank account identifier on invoice '%s'. "
+                        "Factur-X requires either an IBAN or a proprietary "
+                        "account identifier (BT-84) for credit transfer "
+                        "payment means."
+                    )
+                    % (self.display_name or self.name)
                 )
-                iban = etree.SubElement(
+
+            payment_means_bank_account = etree.SubElement(
+                payment_means, ns["ram"] + "PayeePartyCreditorFinancialAccount"
+            )
+            if partner_bank.acc_type == "iban":
+                account_identifier = etree.SubElement(
                     payment_means_bank_account, ns["ram"] + "IBANID"
                 )
-                iban.text = partner_bank.sanitized_acc_number
-                if ns["level"] in PROFILES_EN_UP and partner_bank.bank_bic:
-                    payment_means_bank = etree.SubElement(
-                        payment_means,
-                        ns["ram"] + "PayeeSpecifiedCreditorFinancialInstitution",
-                    )
-                    payment_means_bic = etree.SubElement(
-                        payment_means_bank, ns["ram"] + "BICID"
-                    )
-                    payment_means_bic.text = partner_bank.bank_bic
+            else:
+                account_identifier = etree.SubElement(
+                    payment_means_bank_account, ns["ram"] + "ProprietaryID"
+                )
+            account_identifier.text = partner_bank.sanitized_acc_number
+            if ns["level"] in PROFILES_EN_UP and partner_bank.bank_bic:
+                payment_means_bank = etree.SubElement(
+                    payment_means,
+                    ns["ram"] + "PayeeSpecifiedCreditorFinancialInstitution",
+                )
+                payment_means_bic = etree.SubElement(
+                    payment_means_bank, ns["ram"] + "BICID"
+                )
+                payment_means_bic.text = partner_bank.bank_bic
         # Field mandate_id provided by the OCA module account_banking_mandate
         elif (
             payment_means_code.text in DIRECT_DEBIT_CODES
@@ -762,20 +846,30 @@ def _cii_add_invoice_line_block(self, trade_transaction, iline, line_number, ns)
                 else:
                     indicator.text = "true"
                     ac_sign = -1
-                calculation_percent = etree.SubElement(
-                    trade_allowance, ns["ram"] + "CalculationPercent"
-                )
-                calculation_percent.text = "%0.*f" % (
-                    ns["disc_prec"],
-                    iline.discount * ac_sign,
-                )
-                basis_amount = etree.SubElement(
-                    trade_allowance, ns["ram"] + "BasisAmount"
-                )
-                basis_amount.text = "%0.*f" % (
-                    ns["price_prec"],
-                    iline.price_unit * iline.quantity,
-                )
+                # CalculationPercent (BT-X-32) and BasisAmount (BT-X-33)
+                # are only allowed inside the line-level
+                # GrossPriceProductTradePrice/AppliedTradeAllowanceCharge
+                # block in the EXTENDED profile. The EN16931 schematron
+                # marks both elements as "not used in the given context";
+                # BASIC/BASICWL/MINIMUM never reach this branch because
+                # the surrounding GrossPriceProductTradePrice itself is
+                # gated by PROFILES_EN_UP. Only ChargeIndicator and
+                # ActualAmount are required by EN16931 here.
+                if ns["level"] == "extended":
+                    calculation_percent = etree.SubElement(
+                        trade_allowance, ns["ram"] + "CalculationPercent"
+                    )
+                    calculation_percent.text = "%0.*f" % (
+                        ns["disc_prec"],
+                        iline.discount * ac_sign,
+                    )
+                    basis_amount = etree.SubElement(
+                        trade_allowance, ns["ram"] + "BasisAmount"
+                    )
+                    basis_amount.text = "%0.*f" % (
+                        ns["price_prec"],
+                        iline.price_unit * iline.quantity,
+                    )
                 actual_amount = etree.SubElement(
                     trade_allowance, ns["ram"] + "ActualAmount"
                 )
@@ -821,20 +915,25 @@ def _cii_add_invoice_line_block(self, trade_transaction, iline, line_number, ns)
             line_item, ns["ram"] + "SpecifiedLineTradeSettlement"
         )
         self._cii_invoice_line_taxes(iline, line_trade_settlement, ns)
-        # Fields start_date and end_date are provided by the OCA
-        # module account_invoice_start_end_dates
-        if (
-            ns["level"] in PROFILES_EN_UP
-            and hasattr(iline, "start_date")
-            and hasattr(iline, "end_date")
-            and iline.start_date
-            and iline.end_date
-        ):
-            bill_period = etree.SubElement(
-                line_trade_settlement, ns["ram"] + "BillingSpecifiedPeriod"
-            )
-            self._cii_add_date("StartDateTime", iline.start_date, bill_period, ns)
-            self._cii_add_date("EndDateTime", iline.end_date, bill_period, ns)
+        # BG-26 "Invoice line period". The actual service period is pulled
+        # via the _cii_get_line_period() hook, which knows about both
+        # Odoo Enterprise (deferred_start_date / deferred_end_date) and
+        # the OCA module account_invoice_start_end_dates (start_date /
+        # end_date), and which downstream subscription modules can
+        # override to plug in their own date fields. BG-26 is restricted
+        # to EN16931 and EXTENDED profiles (PROFILES_EN_UP).
+        if ns["level"] in PROFILES_EN_UP:
+            line_start, line_end = self._cii_get_line_period(iline)
+            if line_start or line_end:
+                bill_period = etree.SubElement(
+                    line_trade_settlement, ns["ram"] + "BillingSpecifiedPeriod"
+                )
+                if line_start:
+                    self._cii_add_date(
+                        "StartDateTime", line_start, bill_period, ns
+                    )
+                if line_end:
+                    self._cii_add_date("EndDateTime", line_end, bill_period, ns)
 
         subtotal = etree.SubElement(
             line_trade_settlement,

account_invoice_facturx/readme/DEVELOP.md

@@ -0,0 +1,73 @@
+## Extension hooks
+
+The XML generator exposes two pure methods on `account.move` that are
+specifically intended to be inherited by other modules. Both return data
+that controls the content of the produced Factur-X / ZUGFeRD XML, never
+the XML structure itself, so overrides do not have to know the schema.
+
+### `_cii_get_delivery_date(self)`
+
+Returns the date that is exported as the actual delivery / service date
+of the invoice (BT-72 in the EN 16931 vocabulary, mapped to XPath
+`/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeDelivery/ActualDeliverySupplyChainEvent/OccurrenceDateTime`,
+namespace prefixes elided as is conventional in EN 16931 documentation).
+
+Default implementation returns `self.invoice_date`. Override in modules
+that store a dedicated delivery / service date on the invoice header
+(for example a Goods Issue date from a Stock module, or a service
+completion date from a custom workflow).
+
+The element is emitted in the `BASIC`, `EN16931` and `EXTENDED`
+profiles only (the `MINIMUM` and `BASICWL` profiles do not allow it).
+
+### `_cii_get_line_period(self, iline)`
+
+Returns a `(start_date, end_date)` tuple representing the service period
+of a single invoice line (BG-26 "Invoice line period", mapped to XPath
+`IncludedSupplyChainTradeLineItem/SpecifiedLineTradeSettlement/BillingSpecifiedPeriod`
+with `StartDateTime` and `EndDateTime` children, relative to the
+`SupplyChainTradeTransaction` root).
+
+Default implementation looks for two well-known field sets on
+`account.move.line`, in order of precedence:
+
+1. `deferred_start_date` / `deferred_end_date`, provided by Odoo
+   Enterprise's `account_accountant` module. The check is performed at
+   runtime via `account.move.line._fields`, so this OCA module does not
+   gain a hard dependency on Enterprise code: it simply exposes the
+   service period when those fields are available.
+2. `start_date` / `end_date`, provided by the OCA module
+   `account_invoice_start_end_dates`.
+
+If neither source yields a value, the method returns `(False, False)`
+and the caller skips the `BillingSpecifiedPeriod` element entirely.
+
+Override in subscription, recurring billing or contract modules that
+store the service period in dedicated fields. Example:
+
+```python
+from odoo import models
+
+
+class AccountMove(models.Model):
+    _inherit = "account.move"
+
+    def _cii_get_line_period(self, iline):
+        if iline.my_subscription_period_id:
+            return (
+                iline.my_subscription_period_id.date_start,
+                iline.my_subscription_period_id.date_end,
+            )
+        return super()._cii_get_line_period(iline)
+```
+
+The element is emitted in the `EN16931` and `EXTENDED` profiles only,
+matching what BG-26 allows in the Factur-X schematron.
+
+## Profile constants
+
+The module defines `PROFILES_EN_UP = ("en16931", "extended")` to gate
+elements that are reserved to EN 16931 and EXTENDED. All five profiles
+(`MINIMUM`, `BASICWL`, `BASIC`, `EN16931`, `EXTENDED`) are exercised by
+the test suite so contributors can rely on the constant rather than
+re-introducing per-profile branches by hand.

account_invoice_facturx/readme/HISTORY.md

@@ -0,0 +1,52 @@
+## 17.0.1.3.0 (2026-05-11)
+
+### Features
+
+- Add `_cii_get_line_period(iline)` extension hook on `account.move`,
+  used to populate the line-level `BillingSpecifiedPeriod` block (BG-26,
+  "Invoice line period") for the `EN16931` and `EXTENDED` profiles. The
+  default implementation transparently picks up either
+  `deferred_start_date` / `deferred_end_date` from Odoo Enterprise's
+  `account_accountant` module (detected at runtime via `_fields`, no
+  hard dependency added) or `start_date` / `end_date` from the OCA
+  module `account_invoice_start_end_dates`. Subscription and recurring
+  billing modules can override the hook to inject their own date
+  fields without patching the line generator.
+- Add a Schematron-based test suite that exercises all five Factur-X
+  profiles (`MINIMUM`, `BASICWL`, `BASIC`, `EN16931`, `EXTENDED`)
+  through the bundled `factur-x` library. Two scenarios (default
+  invoice, invoice with line-level discount) plus the BG-26
+  subscription scenario above ensure that the produced XML stays
+  schematron-clean across all profiles.
+
+### Fixes
+
+- `_cii_get_delivery_date()` now reads the standard Odoo
+  `account.move.delivery_date` field and falls back to `invoice_date`
+  only when it is unset. Previously the hook returned `invoice_date`
+  unconditionally, so an explicit delivery date set in the standard
+  Odoo invoice form (or computed by an upstream module such as
+  `account_invoice_delivery_date_from_period`, which derives it from
+  the latest period end of the invoice lines for German UStG / DATEV
+  conformance) was silently dropped from BT-72
+  (`ActualDeliverySupplyChainEvent/OccurrenceDateTime`). All five
+  profiles benefit from the fix.
+- The `BASIC` profile now emits a non-empty
+  `ApplicableHeaderTradeDelivery` block with an
+  `ActualDeliverySupplyChainEvent/OccurrenceDateTime` child (BT-72),
+  fixing both `PEPPOL-EN16931-R008` ("document MUST not contain empty
+  elements") and `BR-FX-EN-04` ("Each invoice must contain a delivery
+  date or invoicing period"). The delivery date is read through the
+  existing `_cii_get_delivery_date()` hook so the source field is not
+  re-decided here.
+- The `MINIMUM` profile no longer emits
+  `BuyerTradeParty/PostalTradeAddress` and
+  `BuyerTradeParty/SpecifiedTaxRegistration`. Those elements are marked
+  as "not used" by the `MINIMUM` schematron, while the corresponding
+  `SellerTradeParty` blocks are kept because `MINIMUM` does require BT-31
+  (Seller VAT identifier).
+- The line-level `GrossPriceProductTradePrice/AppliedTradeAllowanceCharge`
+  block no longer emits `CalculationPercent` and `BasisAmount` in the
+  `EN16931` profile. Those two children are explicitly marked as "not
+  used" by the EN 16931 schematron and were causing two failures per
+  discounted line. The `EXTENDED` profile keeps emitting them.