Romania - Nondeductible VAT

This module adds Romanian non-deductible VAT handling to purchases and stock movements.

On supplier bills, refunds and receipts, each invoice line gets a "Deductibility %" column with three choices: Deductible, 50% Nondeductible and Nondeductible. When the bill is posted, Odoo automatically creates extra journal items that separate the non-deductible share of the expense and of the VAT, posting them to the non-deductible account configured on the company, the journal or the expense account, and marking them with dedicated non-deductible tags. The tax summary keeps the non-deductible VAT amount apart from the normal deductible VAT.

Business rules enforced: deductibility can only be 0, 50 or 100 percent; sales documents cannot use non-deductibility; and stock-generated entries only allow it for inventory losses, consumption, usage giving and their returns.

For stock, internal transfers, inventory adjustments and consumption-type moves can carry a non-deductible tax and percentage, which are then applied to the expense lines of the generated accounting entry. Taxes and tax repartition lines gain settings to flag them as non-deductible and to exclude them from stock entries.

Cash-basis (VAT on payment) collections are also split so the non-deductible portion is booked separately when the payment is registered.