[ADD] l10n_uy_edi_special_regime: CFE for Literal E companies

l10n_uy_edi_special_regime/README.rst

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+.. image:: https://img.shields.io/badge/licence-LGPL--3-blue.svg
+   :target: http://www.gnu.org/licenses/lgpl-3.0-standalone.html
+   :alt: License: LGPL-3
+
+======================================
+Uruguay - CFE Special Taxpayer Regimes
+======================================
+
+Este módulo permite emitir CFE válidos para compañías bajo régimen especial de DGI
+(Literal E / IVA mínimo o monotributo).
+
+Cuando la compañía está bajo un régimen especial, Uruware firma los CFE con un CAE especial
+(valores 2, 3 o 4) y DGI exige que el comprobante cumpla dos condiciones que el módulo estándar
+``l10n_uy_edi`` no contempla:
+
+* Indicador de montos brutos ``MntBruto = 3`` (zona A10 del encabezado).
+* Indicador de facturación ``IndFact = 16`` (IVA mínimo, Monotributo u otros) en lugar de los
+  indicadores de tasa de IVA (1 exento, 2 tasa mínima, 3 tasa básica, 4 otra tasa). Los
+  indicadores conceptuales se siguen usando igual que en el régimen general: 5 (entrega
+  gratuita), 6/7 (no facturable, ej. anticipos y líneas de descuento) y 10 (exportación) —
+  confirmado por Uruware.
+
+Sin estos indicadores DGI rechaza el comprobante con el error
+*"Si el valor del CAE Especial es 2, 3 o 4 entonces el Ind. Mnt Bruto debe ser 3"* (código 05,
+rechazo definitivo que quema el número de CAE).
+
+Aplica a todos los tipos de CFE domésticos: e-Ticket (101), e-Factura (111) y sus notas de
+crédito y débito (102, 103, 112, 113). Los CFE de exportación mantienen el comportamiento estándar.
+
+Además, el módulo valida que las líneas del comprobante no tengan IVA a tasa distinta de 0%
+(exento): al confirmar la factura se le avisa al usuario con un error bloqueante, y el mismo
+chequeo corre antes del envío. Cada rechazo de DGI quema un número de CAE, por lo que conviene
+frenar el error en Odoo lo antes posible.
+
+Configuración
+-------------
+
+#. En Odoo: en la compañía, campo **Régimen de contribuyente DGI**, seleccionar el régimen que
+   corresponda (por defecto: régimen general, que no cambia ningún comportamiento).
+#. En Uruware: menú **Empresa** → sección **Información Extra** → marcar **"Literal E o
+   monotributo"** en *Sí*. Sin esta configuración Uruware no firma con el CAE especial.
+
+Ambas configuraciones deben estar alineadas: son espejo una de la otra.
+
+Known issues / Roadmap
+======================
+
+Credits
+=======
+
+ADHOC
+
+Contributors
+------------
+
+* ADHOC
+
+Maintainer
+----------
+
+This module is maintained by ADHOC

l10n_uy_edi_special_regime/__init__.py

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+from . import models

l10n_uy_edi_special_regime/__manifest__.py

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+{
+    "name": """Uruguay - CFE Special Taxpayer Regimes""",
+    "version": "19.0.1.0.0",
+    "category": "Accounting/Localizations/EDI",
+    "countries": ["uy"],
+    "author": "ADHOC SA",
+    "depends": [
+        "l10n_uy_edi",
+    ],
+    "data": [
+        "views/res_company_views.xml",
+    ],
+    "installable": True,
+    "auto_install": False,
+    "application": False,
+    "license": "LGPL-3",
+}

l10n_uy_edi_special_regime/i18n/es.po

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+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* l10n_uy_edi_special_regime
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 19.0\n"
+"Report-Msgid-Bugs-To: \n"
+"Language: es\n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model,name:l10n_uy_edi_special_regime.model_res_company
+msgid "Companies"
+msgstr "Empresas"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_res_company__l10n_uy_edi_taxpayer_regime
+msgid "DGI Taxpayer Regime"
+msgstr "Régimen de contribuyente DGI"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_account_move__display_name
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_res_company__display_name
+msgid "Display Name"
+msgstr "Nombre para mostrar"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields.selection,name:l10n_uy_edi_special_regime.selection__res_company__l10n_uy_edi_taxpayer_regime__general
+msgid "General Regime"
+msgstr "Régimen general"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_account_move__id
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_res_company__id
+msgid "ID"
+msgstr "ID"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model,name:l10n_uy_edi_special_regime.model_account_move
+msgid "Journal Entry"
+msgstr "Asiento contable"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields.selection,name:l10n_uy_edi_special_regime.selection__res_company__l10n_uy_edi_taxpayer_regime__iva_minimo
+msgid "Minimum VAT (Literal E)"
+msgstr "IVA mínimo (Literal E)"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,help:l10n_uy_edi_special_regime.field_res_company__l10n_uy_edi_taxpayer_regime
+msgid ""
+"Tax regime of the company before DGI. For the Minimum VAT (Literal E) regime the CFE is built with gross amount indicator (MntBruto) = 3 and billing indicator (IndFact) = 16 on every line, as DGI requires when the CFE is signed with a special CAE.\n"
+"IMPORTANT: the option 'Literal E o monotributo' must also be enabled in the Uruware company settings ('Información Extra' section) so Uruware signs the CFE with the special CAE."
+msgstr ""
+"Régimen tributario de la compañía frente a DGI. Para el régimen de IVA mínimo (Literal E) el CFE se genera con indicador de montos brutos (MntBruto) = 3 e indicador de facturación (IndFact) = 16 en todas las líneas, como exige DGI cuando el CFE se firma con un CAE especial.\n"
+"IMPORTANTE: la opción 'Literal E o monotributo' también debe activarse en la configuración de la empresa en Uruware (sección 'Información Extra') para que Uruware firme el CFE con el CAE especial."
+
+#. module: l10n_uy_edi_special_regime
+#. odoo-python
+#: code:addons/l10n_uy_edi_special_regime/models/account_move.py:0
+msgid ""
+"The company %(company)s is registered under a special DGI taxpayer regime "
+"(Literal E), so CFE lines can not include VAT taxes with a rate other than "
+"0%% (exempt). Please fix the taxes on the invoice lines before sending "
+"(%(taxes)s)"
+msgstr ""
+"La compañía %(company)s está inscripta en un régimen especial de DGI "
+"(Literal E), por lo que las líneas del CFE no pueden incluir impuestos de "
+"IVA con tasa distinta de 0%% (exento). Corrija los impuestos de las líneas "
+"de la factura antes de enviar (%(taxes)s)"

l10n_uy_edi_special_regime/i18n/l10n_uy_edi_special_regime.pot

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+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* l10n_uy_edi_special_regime
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 19.0+e\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2026-09-04 17:05+0000\n"
+"PO-Revision-Date: 2026-09-04 17:05+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model,name:l10n_uy_edi_special_regime.model_res_company
+msgid "Companies"
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_res_company__l10n_uy_edi_taxpayer_regime
+msgid "DGI Taxpayer Regime"
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_account_move__display_name
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_res_company__display_name
+msgid "Display Name"
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields.selection,name:l10n_uy_edi_special_regime.selection__res_company__l10n_uy_edi_taxpayer_regime__general
+msgid "General Regime"
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_account_move__id
+#: model:ir.model.fields,field_description:l10n_uy_edi_special_regime.field_res_company__id
+msgid "ID"
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model,name:l10n_uy_edi_special_regime.model_account_move
+msgid "Journal Entry"
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields.selection,name:l10n_uy_edi_special_regime.selection__res_company__l10n_uy_edi_taxpayer_regime__iva_minimo
+msgid "Minimum VAT (Literal E)"
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#: model:ir.model.fields,help:l10n_uy_edi_special_regime.field_res_company__l10n_uy_edi_taxpayer_regime
+msgid ""
+"Tax regime of the company before DGI. For the Minimum VAT (Literal E) regime the CFE is built with gross amount indicator (MntBruto) = 3 and billing indicator (IndFact) = 16 on every line, as DGI requires when the CFE is signed with a special CAE.\n"
+"IMPORTANT: the option 'Literal E o monotributo' must also be enabled in the Uruware company settings ('Información Extra' section) so Uruware signs the CFE with the special CAE."
+msgstr ""
+
+#. module: l10n_uy_edi_special_regime
+#. odoo-python
+#: code:addons/l10n_uy_edi_special_regime/models/account_move.py:0
+msgid ""
+"The company %(company)s is registered under a special DGI taxpayer regime "
+"(Literal E), so CFE lines can not include VAT taxes with a rate other than "
+"0%% (exempt). Please fix the taxes on the invoice lines before sending "
+"(%(taxes)s)"
+msgstr ""

l10n_uy_edi_special_regime/models/__init__.py

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+from . import res_company
+from . import account_move

l10n_uy_edi_special_regime/models/account_move.py

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+from odoo import _, models
+from odoo.exceptions import UserError
+
+
+class AccountMove(models.Model):
+    _inherit = "account.move"
+
+    def _l10n_uy_edi_apply_special_regime(self):
+        """Whether this CFE must report the special regime gross amount indicator (MntBruto = 3).
+
+        Export CFEs keep the standard behavior: they have their own indicators (e.g. IndFact = 10) and are not
+        part of the special regime treatment defined by DGI for domestic documents."""
+        self.ensure_one()
+        return self.company_id._l10n_uy_edi_is_special_regime() and not self._l10n_uy_edi_is_expo_cfe()
+
+    def _l10n_uy_edi_cfe_A_iddoc(self):
+        res = super()._l10n_uy_edi_cfe_A_iddoc()
+        if self._l10n_uy_edi_apply_special_regime():
+            # A10: DGI format validation: "Si el valor del CAE Especial es 2, 3 o 4 entonces el
+            # Ind. Mnt Bruto debe ser 3". Uruware signs with special CAE = 2 when the company is
+            # flagged as "Literal E o monotributo" on their side.
+            res["MntBruto"] = 3
+        return res
+
+    def _get_invoice_indicator(self, line, tax_details):
+        invoice_ind = super()._get_invoice_indicator(line, tax_details)
+        if invoice_ind in (1, 2, 3, 4) and self._l10n_uy_edi_apply_special_regime():
+            # B4: per Uruware, under the special regime the indicator 16 (IVA mínimo, Monotributo
+            # u otros) replaces only the VAT rate indicators (1 exempt, 2 minimum, 3 basic,
+            # 4 other rate). The conceptual ones are still used: 5 (free delivery), 6/7 (non
+            # billable, e.g. down payments and discount lines) and 10 (exports)
+            return 16
+        return invoice_ind
+
+    def _l10n_uy_edi_special_regime_taxed_lines_error(self):
+        """Error message when a special regime company bills VAT rates other than 0%, or False.
+
+        Every CFE rejected by DGI burns a CAE number, so this is checked as early as possible.
+
+        Gated by l10n_uy_edi_is_needed: only electronic sale documents that will actually become
+        a CFE (vendor bills, non-electronic journals and already sent/accepted CFEs are out —
+        the latter keeps the re-post inside l10n_uy_edi_action_update_dgi_state working).
+        Export CFEs are also excluded: they keep the standard behavior and the native
+        _l10n_uy_edi_check_move already rejects taxed lines on them."""
+        self.ensure_one()
+        if not (self.l10n_uy_edi_is_needed and self._l10n_uy_edi_apply_special_regime()):
+            return False
+        lines = self.invoice_line_ids.filtered(lambda x: x.display_type not in ("line_section", "line_note"))
+        if taxed := lines.tax_ids.filtered(lambda x: x.l10n_uy_tax_category == "vat" and x.amount):
+            return _(
+                "The company %(company)s is registered under a special DGI taxpayer regime"
+                " (Literal E), so CFE lines can not include VAT taxes with a rate"
+                " other than 0%% (exempt). Please fix the taxes on the invoice lines before"
+                " sending (%(taxes)s)",
+                company=self.company_id.name,
+                taxes=", ".join(taxed.mapped("name")),
+            )
+        return False
+
+    def _post(self, soft=True):
+        # Block at validation time: do not let the user post a CFE we already know DGI will
+        # reject. All the offending moves are reported at once so a batch posting can be fixed
+        # in one pass instead of one error at a time.
+        errors = []
+        for move in self:
+            if error := move._l10n_uy_edi_special_regime_taxed_lines_error():
+                errors.append("%s:\n%s" % (move.display_name, error))
+        if errors:
+            raise UserError("\n\n".join(errors))
+        return super()._post(soft=soft)
+
+    def _l10n_uy_edi_check_move(self):
+        errors = super()._l10n_uy_edi_check_move()
+        if error := self._l10n_uy_edi_special_regime_taxed_lines_error():
+            errors.append(error)
+        return errors

l10n_uy_edi_special_regime/models/res_company.py

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+from odoo import fields, models
+
+# Monotributo / Monotributo MIDES should get the same treatment, but Uruware only confirmed the
+# indicators for Literal E so far: add them here once confirmed
+L10N_UY_EDI_SPECIAL_REGIMES = ["iva_minimo"]
+
+
+class ResCompany(models.Model):
+    _inherit = "res.company"
+
+    l10n_uy_edi_taxpayer_regime = fields.Selection(
+        selection=[
+            ("general", "General Regime"),
+            ("iva_minimo", "Minimum VAT (Literal E)"),
+        ],
+        string="DGI Taxpayer Regime",
+        default="general",
+        help="Tax regime of the company before DGI. For the Minimum VAT (Literal E) regime the CFE is built"
+        " with gross amount indicator (MntBruto) = 3 and billing indicator (IndFact) = 16 on every line,"
+        " as DGI requires when the CFE is signed with a special CAE.\n"
+        "IMPORTANT: the option 'Literal E o monotributo' must also be enabled in the Uruware company settings"
+        " ('Información Extra' section) so Uruware signs the CFE with the special CAE.",
+    )
+
+    def _l10n_uy_edi_is_special_regime(self):
+        self.ensure_one()
+        return self.l10n_uy_edi_taxpayer_regime in L10N_UY_EDI_SPECIAL_REGIMES

l10n_uy_edi_special_regime/tests/__init__.py

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+from . import test_special_regime