fix: include zero-rated vat transactions in vat return

csf_za/__init__.py

@@ -1 +1 @@
-__version__ = "0.2.3"
+__version__ = "0.2.4"

csf_za/tax_compliance/doctype/value_added_tax_return/test_value_added_tax_return.py

@@ -134,6 +134,7 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 						"voucher": frappe._dict(
 							{
 								"voucher_type": "Sales Invoice",
+								"account": "VAT Account",
 								"general_ledger_debit": 0,
 								"general_ledger_credit": 15,
 								"sales_invoice_taxes_total": 115,
@@ -147,6 +148,7 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 						"voucher": frappe._dict(
 							{
 								"voucher_type": "Purchase Invoice",
+								"account": "VAT Account",
 								"general_ledger_debit": 15,
 								"general_ledger_credit": 0,
 								"purchase_invoice_taxes_total": 115,
@@ -160,6 +162,7 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 						"voucher": frappe._dict(
 							{
 								"voucher_type": "Sales Invoice",
+								"account": "VAT Account",
 								"general_ledger_debit": 0,
 								"general_ledger_credit": 15,
 								"sales_invoice_taxes_total": -115,
@@ -173,6 +176,7 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 						"voucher": frappe._dict(
 							{
 								"voucher_type": "Purchase Invoice",
+								"account": "VAT Account",
 								"general_ledger_debit": 15,
 								"general_ledger_credit": 0,
 								"purchase_invoice_taxes_total": -115,
@@ -186,6 +190,7 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 						"voucher": frappe._dict(
 							{
 								"voucher_type": "Journal Entry",
+								"account": "VAT Account",
 								"general_ledger_debit": 15,
 								"general_ledger_credit": 0,
 							}
@@ -220,6 +225,7 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 						"voucher": frappe._dict(
 							{
 								"voucher_type": "Journal Entry",
+								"account": "VAT Account",
 								"general_ledger_debit": -15,
 								"general_ledger_credit": 0,
 							}
@@ -254,6 +260,7 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 						"voucher": frappe._dict(
 							{
 								"voucher_type": "Journal Entry",
+								"account": "VAT Account",
 								"general_ledger_debit": -15,
 								"general_ledger_credit": 0,
 								"is_cancelled": 1,
@@ -311,3 +318,63 @@ def test_process_gl_entries(self, mock_cached_value, mock_transform, mock_get_ca
 		self.assertIsNone(results[6].classification)
 		self.assertIsNone(results[6].tax_amount)
 		self.assertIsNone(results[6].incl_tax_amount)
+
+	@patch(
+		"csf_za.tax_compliance.doctype.value_added_tax_return.value_added_tax_return.frappe.get_cached_doc"
+	)
+	@patch(
+		"csf_za.tax_compliance.doctype.value_added_tax_return.value_added_tax_return.transform_gl_entries"
+	)
+	@patch(
+		"csf_za.tax_compliance.doctype.value_added_tax_return.value_added_tax_return.frappe.get_cached_value"
+	)
+	@patch(
+		"csf_za.tax_compliance.doctype.value_added_tax_return.value_added_tax_return.VAT_RETURN_SETTING_FIELD_MAP",
+		[
+			{
+				"field_name": "zero_rated_vat_field",
+				"classification": "Output - C Zero Rated (excl goods exported)",
+				"reference_doctype": "Sales Invoice",
+			}
+		],
+	)
+	def test_process_gl_entries_with_zero_rate_invoice(
+		self, mock_cached_value, mock_transform, mock_get_cached_doc
+	):
+		mock_settings = frappe._dict(
+			{
+				"tax_accounts": [frappe._dict({"account": "VAT Account"})],
+				"zero_rated_vat_field": "Zero Rated VAT Template",
+			}
+		)
+		mock_vouchers = frappe._dict(
+			{
+				"SI-003": frappe._dict(
+					{
+						"voucher": frappe._dict(
+							{
+								"voucher_type": "Sales Invoice",
+								"account": "Debtors",  # Not a tax account
+								"general_ledger_debit": 100,
+								"general_ledger_credit": 0,
+								"sales_invoice_taxes_total": 100,
+								"taxes_and_charges_template": "Zero Rated VAT Template",
+								"is_cancelled": 0,
+							}
+						)
+					}
+				)
+			}
+		)
+
+		mock_get_cached_doc.return_value = mock_settings
+		mock_transform.return_value = mock_vouchers
+		mock_cached_value.side_effect = lambda doctype, docname, fieldname: "Classified"
+
+		vat_return = frappe.new_doc("Value-added Tax Return")
+		results = vat_return.process_gl_entries([])
+
+		self.assertEqual(len(results), 1)
+		self.assertEqual(results[0].classification, "Output - C Zero Rated (excl goods exported)")
+		self.assertEqual(results[0].tax_amount, 0)
+		self.assertEqual(results[0].incl_tax_amount, 100)

csf_za/tax_compliance/doctype/value_added_tax_return/value_added_tax_return.py

@@ -210,6 +210,7 @@ def get_gl_entries(self):
 			.on((pitc.parent == pi.name) & (pitc.account_head == gle.account))
 			.select(
 				gle.name,
+				gle.account,
 				gle.voucher_type,
 				gle.voucher_no,
 				gle.posting_date,
@@ -236,7 +237,22 @@ def get_gl_entries(self):
 			.where(
 				(gle.posting_date >= self.date_from)
 				& (gle.posting_date <= self.date_to)
-				& (gle.account.isin(tax_accounts))
+				& (
+					gle.account.isin(tax_accounts)
+					| (
+						(gle.voucher_type == "Sales Invoice")
+						& si.taxes_and_charges.isnotnull()
+						& si.debit_to.isnotnull()
+						& (gle.account == si.debit_to)
+					)
+					# Exclude Purchase Invoices with 0 tax for now
+					# | (
+					# 	(gle.voucher_type == "Purchase Invoice")
+					# 	& pi.taxes_and_charges.isnotnull()
+					# 	& pi.credit_to.isnotnull()
+					# 	& (gle.account == pi.credit_to)
+					# )
+				)
 			)
 		)
 
@@ -261,7 +277,7 @@ def process_gl_entries(self, gl_entries):
 			entry for entry in VAT_RETURN_SETTING_FIELD_MAP if vat_return_settings.get(entry["field_name"])
 		]
 
-		vouchers = transform_gl_entries(gl_entries)
+		vouchers = transform_gl_entries(gl_entries, tax_accounts)
 
 		for voucher_no, item in vouchers.items():
 			voucher = item.voucher
@@ -270,20 +286,27 @@ def process_gl_entries(self, gl_entries):
 			if voucher.is_cancelled:
 				continue
 
-			voucher.tax_amount = voucher.general_ledger_debit or voucher.general_ledger_credit
+			if hasattr(voucher, "account") and voucher.account in tax_accounts:
+				voucher.tax_amount = voucher.general_ledger_debit or voucher.general_ledger_credit
+			else:
+				voucher.tax_amount = 0
 
 			voucher.classification_debugging = "🚀"
 			if voucher.voucher_type in ("Sales Invoice", "Purchase Invoice"):
 				voucher.incl_tax_amount = (
 					voucher.sales_invoice_taxes_total or voucher.purchase_invoice_taxes_total
 				)
 
+				# For vouchers with zero-rated tax (aka tax amount = 0), set the total amount
+				if not voucher.incl_tax_amount:
+					voucher.incl_tax_amount = voucher.general_ledger_debit or voucher.general_ledger_credit
+
 				# If the voucher_type is a reversal (e.g. Credit and Debit Notes, change the sign of tax_amount)
 				if voucher.incl_tax_amount < 0 and voucher.tax_amount > 0:
 					voucher.tax_amount = voucher.tax_amount * -1
 
 				voucher.classification_debugging += (
-					"\n🚀 voucher_type is a 'Sales Invoice' or 'Purchase Invoice')"
+					"\n🚀 voucher_type is a 'Sales Invoice' or 'Purchase Invoice'"
 				)
 				voucher.classification_debugging += (
 					f"\n🚀 taxes_and_charges_template = '{voucher.taxes_and_charges_template}'"
@@ -414,7 +437,7 @@ def process_gl_entries(self, gl_entries):
 		return [voucher.voucher for voucher in vouchers.values()]
 
 
-def transform_gl_entries(gl_entries):
+def transform_gl_entries(gl_entries, tax_accounts):
 	"""
 	Transform flat list of entries to a dict with voucher_no as key
 	        E.g.
@@ -461,8 +484,19 @@ def transform_gl_entries(gl_entries):
 	"""
 	vouchers = {}
 	for entry in gl_entries:
-		vouchers.setdefault(entry.name, frappe._dict({"voucher": entry, "linked_journal_entries": []}))[
-			"linked_journal_entries"
-		].append(entry)
+		voucher_no = entry.voucher_no
+		if voucher_no not in vouchers:
+			vouchers[voucher_no] = frappe._dict({"voucher": entry, "linked_journal_entries": []})
+		else:
+			# If the new entry is from a tax account, and the old one is not, then it becomes the main voucher
+			if (
+				hasattr(entry, "account")
+				and hasattr(vouchers[voucher_no].voucher, "account")
+				and entry.account in tax_accounts
+				and vouchers[voucher_no].voucher.account not in tax_accounts
+			):
+				vouchers[voucher_no].voucher = entry
+
+		vouchers[voucher_no]["linked_journal_entries"].append(entry)
 
 	return vouchers

csf_za/tax_compliance/doctype/value_added_tax_return_settings/value_added_tax_return_settings.py

@@ -12,17 +12,17 @@
 	},
 	{
 		"field_name": "standard_rate_capital",
-		"classification": "Output - B Standard rate (only capital goods) ",
+		"classification": "Output - B Standard rate (only capital goods)",
 		"reference_doctype": "Sales Invoice",
 	},
 	{
 		"field_name": "zero_rate_non_exported",
-		"classification": "Output - C Zero Rated (excl goods exported) ",
+		"classification": "Output - C Zero Rated (excl goods exported)",
 		"reference_doctype": "Sales Invoice",
 	},
 	{
 		"field_name": "zero_rate_exported",
-		"classification": "Output - D Zero Rated (only goods exported) ",
+		"classification": "Output - D Zero Rated (only goods exported)",
 		"reference_doctype": "Sales Invoice",
 	},
 	{