Merge branch 'version-13-hotfix' into backport/version-13-hotfix/27086

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -18,6 +18,7 @@
   "delete_linked_ledger_entries",
   "book_asset_depreciation_entry_automatically",
   "unlink_advance_payment_on_cancelation_of_order",
+  "enable_common_party_accounting",
   "post_change_gl_entries",
   "enable_discount_accounting",
   "tax_settings_section",
@@ -269,6 +270,12 @@
    "fieldname": "enable_discount_accounting",
    "fieldtype": "Check",
    "label": "Enable Discount Accounting"
+  },
+  {
+   "default": "0",
+   "fieldname": "enable_common_party_accounting",
+   "fieldtype": "Check",
+   "label": "Enable Common Party Accounting"
   }
  ],
  "icon": "icon-cog",
@@ -276,7 +283,7 @@
  "index_web_pages_for_search": 1,
  "issingle": 1,
  "links": [],
- "modified": "2021-07-12 18:54:29.084958",
+ "modified": "2021-08-19 11:17:38.788054",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Accounts Settings",

erpnext/accounts/doctype/party_link/party_link.js

@@ -0,0 +1,33 @@
+// Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Party Link', {
+	refresh: function(frm) {
+		frm.set_query('primary_role', () => {
+			return {
+				filters: {
+					name: ['in', ['Customer', 'Supplier']]
+				}
+			};
+		});
+
+		frm.set_query('secondary_role', () => {
+			let party_types = Object.keys(frappe.boot.party_account_types)
+				.filter(p => p != frm.doc.primary_role);
+			return {
+				filters: {
+					name: ['in', party_types]
+				}
+			};
+		});
+	},
+
+	primary_role(frm) {
+		frm.set_value('primary_party', '');
+		frm.set_value('secondary_role', '');
+	},
+
+	secondary_role(frm) {
+		frm.set_value('secondary_party', '');
+	}
+});

erpnext/accounts/doctype/party_link/party_link.json

@@ -0,0 +1,102 @@
+{
+ "actions": [],
+ "autoname": "ACC-PT-LNK-.###.",
+ "creation": "2021-08-18 21:06:53.027695",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "primary_role",
+  "secondary_role",
+  "column_break_2",
+  "primary_party",
+  "secondary_party"
+ ],
+ "fields": [
+  {
+   "fieldname": "primary_role",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Primary Role",
+   "options": "DocType",
+   "reqd": 1
+  },
+  {
+   "fieldname": "column_break_2",
+   "fieldtype": "Column Break"
+  },
+  {
+   "depends_on": "primary_role",
+   "fieldname": "secondary_role",
+   "fieldtype": "Link",
+   "label": "Secondary Role",
+   "mandatory_depends_on": "primary_role",
+   "options": "DocType"
+  },
+  {
+   "depends_on": "primary_role",
+   "fieldname": "primary_party",
+   "fieldtype": "Dynamic Link",
+   "label": "Primary Party",
+   "mandatory_depends_on": "primary_role",
+   "options": "primary_role"
+  },
+  {
+   "depends_on": "secondary_role",
+   "fieldname": "secondary_party",
+   "fieldtype": "Dynamic Link",
+   "label": "Secondary Party",
+   "mandatory_depends_on": "secondary_role",
+   "options": "secondary_role"
+  }
+ ],
+ "index_web_pages_for_search": 1,
+ "links": [],
+ "modified": "2021-08-25 20:08:56.761150",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Party Link",
+ "owner": "Administrator",
+ "permissions": [
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "System Manager",
+   "share": 1,
+   "write": 1
+  },
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts Manager",
+   "share": 1,
+   "write": 1
+  },
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts User",
+   "share": 1,
+   "write": 1
+  }
+ ],
+ "sort_field": "modified",
+ "sort_order": "DESC",
+ "title_field": "primary_party",
+ "track_changes": 1
+}

erpnext/accounts/doctype/party_link/party_link.py

@@ -0,0 +1,26 @@
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe import _
+from frappe.model.document import Document
+
+class PartyLink(Document):
+	def validate(self):
+		if self.primary_role not in ['Customer', 'Supplier']:
+			frappe.throw(_("Allowed primary roles are 'Customer' and 'Supplier'. Please select one of these roles only."),
+				title=_("Invalid Primary Role"))
+		
+		existing_party_link = frappe.get_all('Party Link', {
+			'primary_party': self.secondary_party
+		}, pluck="primary_role")
+		if existing_party_link:
+			frappe.throw(_('{} {} is already linked with another {}')
+				.format(self.secondary_role, self.secondary_party, existing_party_link[0]))
+		
+		existing_party_link = frappe.get_all('Party Link', {
+			'secondary_party': self.primary_party
+		}, pluck="primary_role")
+		if existing_party_link:
+			frappe.throw(_('{} {} is already linked with another {}')
+				.format(self.primary_role, self.primary_party, existing_party_link[0]))

erpnext/accounts/doctype/party_link/test_party_link.py

@@ -0,0 +1,8 @@
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+# import frappe
+import unittest
+
+class TestPartyLink(unittest.TestCase):
+	pass

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -413,6 +413,8 @@ class PurchaseInvoice(BuyingController):
 		self.update_project()
 		update_linked_doc(self.doctype, self.name, self.inter_company_invoice_reference)
 
+		self.process_common_party_accounting()
+
 	def make_gl_entries(self, gl_entries=None, from_repost=False):
 		if not gl_entries:
 			gl_entries = self.get_gl_entries()

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -253,6 +253,8 @@ class SalesInvoice(SellingController):
 		if "Healthcare" in active_domains:
 			manage_invoice_submit_cancel(self, "on_submit")
 
+		self.process_common_party_accounting()
+
 	def validate_pos_return(self):
 
 		if self.is_pos and self.is_return:

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -1107,6 +1107,18 @@ class TestSalesInvoice(unittest.TestCase):
 		self.assertEqual(frappe.db.get_value("Sales Invoice", si.name, "outstanding_amount"), 1500)
 
 
+	def test_incoming_rate_for_stand_alone_credit_note(self):
+		return_si = create_sales_invoice(is_return=1, update_stock=1, qty=-1, rate=90000, incoming_rate=10,
+			company='_Test Company with perpetual inventory', warehouse='Stores - TCP1', debit_to='Debtors - TCP1',
+			income_account='Sales - TCP1', expense_account='Cost of Goods Sold - TCP1', cost_center='Main - TCP1')
+
+		incoming_rate = frappe.db.get_value('Stock Ledger Entry', {'voucher_no': return_si.name}, 'incoming_rate')
+		debit_amount = frappe.db.get_value('GL Entry',
+			{'voucher_no': return_si.name, 'account': 'Stock In Hand - TCP1'}, 'debit')
+
+		self.assertEqual(debit_amount, 10.0)
+		self.assertEqual(incoming_rate, 10.0)
+
 	def test_discount_on_net_total(self):
 		si = frappe.copy_doc(test_records[2])
 		si.apply_discount_on = "Net Total"
@@ -2096,6 +2108,50 @@ class TestSalesInvoice(unittest.TestCase):
 		check_gl_entries(self, si.name, expected_gle, add_days(nowdate(), -1))
 		enable_discount_accounting(enable=0)
 
+	def test_sales_invoice_against_supplier(self):
+		from erpnext.accounts.doctype.opening_invoice_creation_tool.test_opening_invoice_creation_tool import make_customer
+		from erpnext.buying.doctype.supplier.test_supplier import create_supplier
+
+		# create a customer
+		customer = make_customer(customer="_Test Common Supplier")
+		# create a supplier
+		supplier = create_supplier(supplier_name="_Test Common Supplier").name
+
+		# create a party link between customer & supplier
+		# set primary role as supplier
+		party_link = frappe.new_doc("Party Link")
+		party_link.primary_role = "Supplier"
+		party_link.primary_party = supplier
+		party_link.secondary_role = "Customer"
+		party_link.secondary_party = customer
+		party_link.save()
+
+		# enable common party accounting
+		frappe.db.set_value('Accounts Settings', None, 'enable_common_party_accounting', 1)
+
+		# create a sales invoice
+		si = create_sales_invoice(customer=customer, parent_cost_center="_Test Cost Center - _TC")
+
+		# check outstanding of sales invoice
+		si.reload()
+		self.assertEqual(si.status, 'Paid')
+		self.assertEqual(flt(si.outstanding_amount), 0.0)
+
+		# check creation of journal entry
+		jv = frappe.get_all('Journal Entry Account', {
+			'account': si.debit_to,
+			'party_type': 'Customer',
+			'party': si.customer,
+			'reference_type': si.doctype,
+			'reference_name': si.name
+		}, pluck='credit_in_account_currency')
+
+		self.assertTrue(jv)
+		self.assertEqual(jv[0], si.grand_total)
+
+		party_link.delete()
+		frappe.db.set_value('Accounts Settings', None, 'enable_common_party_accounting', 0)
+
 def get_sales_invoice_for_e_invoice():
 	si = make_sales_invoice_for_ewaybill()
 	si.naming_series = 'INV-2020-.#####'
@@ -2308,7 +2364,8 @@ def create_sales_invoice(**args):
 		"discount_amount": args.discount_amount or 0,
 		"cost_center": args.cost_center or "_Test Cost Center - _TC",
 		"serial_no": args.serial_no,
-		"conversion_factor": 1
+		"conversion_factor": 1,
+		"incoming_rate": args.incoming_rate or 0
 	})
 
 	if not args.do_not_save:

erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json

@@ -53,7 +53,6 @@
   "column_break_24",
   "base_net_rate",
   "base_net_amount",
-  "incoming_rate",
   "drop_ship",
   "delivered_by_supplier",
   "accounting",
@@ -81,6 +80,7 @@
   "target_warehouse",
   "quality_inspection",
   "batch_no",
+  "incoming_rate",
   "col_break5",
   "allow_zero_valuation_rate",
   "serial_no",
@@ -808,12 +808,12 @@
    "read_only": 1
   },
   {
+   "depends_on": "eval:parent.is_return && parent.update_stock && !parent.return_against",
    "fieldname": "incoming_rate",
    "fieldtype": "Currency",
-   "label": "Incoming Rate",
+   "label": "Incoming Rate (Costing)",
    "no_copy": 1,
-   "print_hide": 1,
+   "print_hide": 1
-   "read_only": 1
   },
   {
    "depends_on": "eval: doc.uom != doc.stock_uom",
@@ -834,7 +834,7 @@
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2021-08-12 20:15:42.668399",
+ "modified": "2021-08-19 13:41:53.435827",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Sales Invoice Item",

erpnext/controllers/accounts_controller.py

@@ -14,7 +14,7 @@ from erpnext.accounts.utils import get_fiscal_years, validate_fiscal_year, get_a
 from erpnext.utilities.transaction_base import TransactionBase
 from erpnext.buying.utils import update_last_purchase_rate
 from erpnext.controllers.sales_and_purchase_return import validate_return
-from erpnext.accounts.party import get_party_account_currency, validate_party_frozen_disabled
+from erpnext.accounts.party import get_party_account_currency, validate_party_frozen_disabled, get_party_account
 from erpnext.accounts.doctype.pricing_rule.utils import (apply_pricing_rule_on_transaction,
 	apply_pricing_rule_for_free_items, get_applied_pricing_rules)
 from erpnext.exceptions import InvalidCurrency
@@ -1368,6 +1368,67 @@ class AccountsController(TransactionBase):
 
 		return False
 
+	def process_common_party_accounting(self):
+		is_invoice = self.doctype in ['Sales Invoice', 'Purchase Invoice']
+		if not is_invoice:
+			return
+
+		if frappe.db.get_single_value('Accounts Settings', 'enable_common_party_accounting'):
+			party_link = self.get_common_party_link()
+			if party_link and self.outstanding_amount:
+				self.create_advance_and_reconcile(party_link)
+
+	def get_common_party_link(self):
+		party_type, party = self.get_party()
+		return frappe.db.get_value(
+			doctype='Party Link',
+			filters={'secondary_role': party_type, 'secondary_party': party},
+			fieldname=['primary_role', 'primary_party'],
+			as_dict=True
+		)
+
+	def create_advance_and_reconcile(self, party_link):
+		secondary_party_type, secondary_party = self.get_party()
+		primary_party_type, primary_party = party_link.primary_role, party_link.primary_party
+
+		primary_account = get_party_account(primary_party_type, primary_party, self.company)
+		secondary_account = get_party_account(secondary_party_type, secondary_party, self.company)
+
+		jv = frappe.new_doc('Journal Entry')
+		jv.voucher_type = 'Journal Entry'
+		jv.posting_date = self.posting_date
+		jv.company = self.company
+		jv.remark = 'Adjustment for {} {}'.format(self.doctype, self.name)
+
+		reconcilation_entry = frappe._dict()
+		advance_entry = frappe._dict()
+
+		reconcilation_entry.account = secondary_account
+		reconcilation_entry.party_type = secondary_party_type
+		reconcilation_entry.party = secondary_party
+		reconcilation_entry.reference_type = self.doctype
+		reconcilation_entry.reference_name = self.name
+		reconcilation_entry.cost_center = self.cost_center
+
+		advance_entry.account = primary_account
+		advance_entry.party_type = primary_party_type
+		advance_entry.party = primary_party
+		advance_entry.cost_center = self.cost_center
+		advance_entry.is_advance = 'Yes'
+
+		if self.doctype == 'Sales Invoice':
+			reconcilation_entry.credit_in_account_currency = self.outstanding_amount
+			advance_entry.debit_in_account_currency = self.outstanding_amount
+		else:
+			advance_entry.credit_in_account_currency = self.outstanding_amount
+			reconcilation_entry.debit_in_account_currency = self.outstanding_amount
+
+		jv.append('accounts', reconcilation_entry)
+		jv.append('accounts', advance_entry)
+
+		jv.save()
+		jv.submit()
+
 @frappe.whitelist()
 def get_tax_rate(account_head):
 	return frappe.db.get_value("Account", account_head, ["tax_rate", "account_name"], as_dict=True)

erpnext/controllers/sales_and_purchase_return.py

@@ -394,8 +394,22 @@ def get_rate_for_return(voucher_type, voucher_no, item_code, return_against=None
 	if not return_against:
 		return_against = frappe.get_cached_value(voucher_type, voucher_no, "return_against")
 
-	if not return_against and voucher_type == 'Sales Invoice' and sle:
+	return_against_item_field = get_return_against_item_fields(voucher_type)
-		return get_incoming_rate({
+
+	filters = get_filters(voucher_type, voucher_no, voucher_detail_no,
+		return_against, item_code, return_against_item_field, item_row)
+
+	if voucher_type in ("Purchase Receipt", "Purchase Invoice"):
+		select_field = "incoming_rate"
+	else:
+		select_field = "abs(stock_value_difference / actual_qty)"
+
+	rate = flt(frappe.db.get_value("Stock Ledger Entry", filters, select_field))
+	if not (rate and return_against) and voucher_type in ['Sales Invoice', 'Delivery Note']:
+		rate = frappe.db.get_value(f'{voucher_type} Item', voucher_detail_no, 'incoming_rate')
+
+		if not rate and sle:
+			rate = get_incoming_rate({
 				"item_code": sle.item_code,
 				"warehouse": sle.warehouse,
 				"posting_date": sle.get('posting_date'),
@@ -407,17 +421,7 @@ def get_rate_for_return(voucher_type, voucher_no, item_code, return_against=None
 				"voucher_no": sle.voucher_no
 			}, raise_error_if_no_rate=False)
 
-	return_against_item_field = get_return_against_item_fields(voucher_type)
+	return rate
-
-	filters = get_filters(voucher_type, voucher_no, voucher_detail_no,
-		return_against, item_code, return_against_item_field, item_row)
-
-	if voucher_type in ("Purchase Receipt", "Purchase Invoice"):
-		select_field = "incoming_rate"
-	else:
-		select_field = "abs(stock_value_difference / actual_qty)"
-
-	return flt(frappe.db.get_value("Stock Ledger Entry", filters, select_field))
 
 def get_return_against_item_fields(voucher_type):
 	return_against_item_fields = {

erpnext/controllers/selling_controller.py

@@ -362,7 +362,7 @@ class SellingController(StockController):
 				sales_order.update_reserved_qty(so_item_rows)
 
 	def set_incoming_rate(self):
-		if self.doctype not in ("Delivery Note", "Sales Invoice", "Sales Order"):
+		if self.doctype not in ("Delivery Note", "Sales Invoice"):
 			return
 
 		items = self.get("items") + (self.get("packed_items") or [])
@@ -371,6 +371,7 @@ class SellingController(StockController):
 				# Get incoming rate based on original item cost based on valuation method
 				qty = flt(d.get('stock_qty') or d.get('actual_qty'))
 
+				if not d.incoming_rate:
 					d.incoming_rate = get_incoming_rate({
 						"item_code": d.item_code,
 						"warehouse": d.warehouse,

erpnext/healthcare/doctype/fee_validity/fee_validity.json

@@ -46,13 +46,13 @@
   {
    "fieldname": "visited",
    "fieldtype": "Int",
-   "label": "Visited yet",
+   "label": "Visits Completed",
    "read_only": 1
   },
   {
    "fieldname": "valid_till",
    "fieldtype": "Date",
-   "label": "Valid till",
+   "label": "Valid Till",
    "read_only": 1
   },
   {
@@ -106,7 +106,7 @@
  ],
  "in_create": 1,
  "links": [],
- "modified": "2020-03-17 20:25:06.487418",
+ "modified": "2021-08-26 10:51:05.609349",
  "modified_by": "Administrator",
  "module": "Healthcare",
  "name": "Fee Validity",

erpnext/healthcare/doctype/fee_validity/fee_validity.py

@@ -11,7 +11,6 @@ import datetime
 class FeeValidity(Document):
 	def validate(self):
 		self.update_status()
-		self.set_start_date()
 
 	def update_status(self):
 		if self.visited >= self.max_visits:
@@ -19,13 +18,6 @@ class FeeValidity(Document):
 		else:
 			self.status = 'Pending'
 
-	def set_start_date(self):
-		self.start_date = getdate()
-		for appointment in self.ref_appointments:
-			appointment_date = frappe.db.get_value('Patient Appointment', appointment.appointment, 'appointment_date')
-			if getdate(appointment_date) < self.start_date:
-				self.start_date = getdate(appointment_date)
-
 
 def create_fee_validity(appointment):
 	if not check_is_new_patient(appointment):
@@ -36,11 +28,9 @@ def create_fee_validity(appointment):
 	fee_validity.patient = appointment.patient
 	fee_validity.max_visits = frappe.db.get_single_value('Healthcare Settings', 'max_visits') or 1
 	valid_days = frappe.db.get_single_value('Healthcare Settings', 'valid_days') or 1
-	fee_validity.visited = 1
+	fee_validity.visited = 0
+	fee_validity.start_date = getdate(appointment.appointment_date)
 	fee_validity.valid_till = getdate(appointment.appointment_date) + datetime.timedelta(days=int(valid_days))
-	fee_validity.append('ref_appointments', {
-		'appointment': appointment.name
-	})
 	fee_validity.save(ignore_permissions=True)
 	return fee_validity
 

erpnext/healthcare/doctype/fee_validity/test_fee_validity.py

@@ -22,14 +22,14 @@ class TestFeeValidity(unittest.TestCase):
 		item = create_healthcare_service_items()
 		healthcare_settings = frappe.get_single("Healthcare Settings")
 		healthcare_settings.enable_free_follow_ups = 1
-		healthcare_settings.max_visits = 2
+		healthcare_settings.max_visits = 1
 		healthcare_settings.valid_days = 7
 		healthcare_settings.automate_appointment_invoicing = 1
 		healthcare_settings.op_consulting_charge_item = item
 		healthcare_settings.save(ignore_permissions=True)
 		patient, practitioner = create_healthcare_docs()
 
-		# For first appointment, invoice is generated
+		# For first appointment, invoice is generated. First appointment not considered in fee validity
 		appointment = create_appointment(patient, practitioner, nowdate())
 		invoiced = frappe.db.get_value("Patient Appointment", appointment.name, "invoiced")
 		self.assertEqual(invoiced, 1)

erpnext/healthcare/doctype/patient_appointment/patient_appointment.py

@@ -137,9 +137,13 @@ class PatientAppointment(Document):
 					frappe.db.set_value('Patient Appointment', self.name, 'notes', comments)
 
 	def update_fee_validity(self):
+		if not frappe.db.get_single_value('Healthcare Settings', 'enable_free_follow_ups'):
+			return
+
 		fee_validity = manage_fee_validity(self)
 		if fee_validity:
-			frappe.msgprint(_('{0} has fee validity till {1}').format(self.patient, fee_validity.valid_till))
+			frappe.msgprint(_('{0}: {1} has fee validity till {2}').format(self.patient,
+				frappe.bold(self.patient_name), fee_validity.valid_till))
 
 	@frappe.whitelist()
 	def get_therapy_types(self):

erpnext/healthcare/doctype/patient_appointment/test_patient_appointment.py

@@ -110,18 +110,21 @@ class TestPatientAppointment(unittest.TestCase):
 		patient, practitioner = create_healthcare_docs()
 		frappe.db.set_value('Healthcare Settings', None, 'enable_free_follow_ups', 1)
 		appointment = create_appointment(patient, practitioner, nowdate())
-		fee_validity = frappe.db.get_value('Fee Validity Reference', {'appointment': appointment.name}, 'parent')
+		fee_validity = frappe.db.get_value('Fee Validity', {'patient': patient, 'practitioner': practitioner})
 		# fee validity created
 		self.assertTrue(fee_validity)
 
-		visited = frappe.db.get_value('Fee Validity', fee_validity, 'visited')
+		# first follow up appointment
+		appointment = create_appointment(patient, practitioner, add_days(nowdate(), 1))
+		self.assertEqual(frappe.db.get_value('Fee Validity', fee_validity, 'visited'), 1)
+
 		update_status(appointment.name, 'Cancelled')
 		# check fee validity updated
-		self.assertEqual(frappe.db.get_value('Fee Validity', fee_validity, 'visited'), visited - 1)
+		self.assertEqual(frappe.db.get_value('Fee Validity', fee_validity, 'visited'), 0)
 
 		frappe.db.set_value('Healthcare Settings', None, 'enable_free_follow_ups', 0)
 		frappe.db.set_value('Healthcare Settings', None, 'automate_appointment_invoicing', 1)
-		appointment = create_appointment(patient, practitioner, nowdate(), invoice=1)
+		appointment = create_appointment(patient, practitioner, add_days(nowdate(), 1), invoice=1)
 		update_status(appointment.name, 'Cancelled')
 		# check invoice cancelled
 		sales_invoice_name = frappe.db.get_value('Sales Invoice Item', {'reference_dn': appointment.name}, 'parent')

erpnext/regional/report/vat_audit_report/test_vat_audit_report.py

@@ -0,0 +1,193 @@
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from unittest import TestCase
+from frappe.utils import today
+
+from erpnext.accounts.doctype.account.test_account import create_account
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+
+from erpnext.regional.report.vat_audit_report.vat_audit_report import execute
+
+class TestVATAuditReport(TestCase):
+	def setUp(self):
+		frappe.set_user("Administrator")
+		make_company("_Test Company SA VAT", "_TCSV")
+
+		create_account(account_name="VAT - 0%", account_type="Tax",
+			parent_account="Duties and Taxes - _TCSV", company="_Test Company SA VAT")
+		create_account(account_name="VAT - 15%", account_type="Tax",
+			parent_account="Duties and Taxes - _TCSV", company="_Test Company SA VAT")
+		set_sa_vat_accounts()
+
+		make_item("_Test SA VAT Item")
+		make_item("_Test SA VAT Zero Rated Item", properties = {"is_zero_rated": 1})
+
+		make_customer()
+		make_supplier()
+
+		make_sales_invoices()
+		create_purchase_invoices()
+
+	def tearDown(self):
+		frappe.db.sql("delete from `tabSales Invoice` where company='_Test Company SA VAT'")
+		frappe.db.sql("delete from `tabPurchase Invoice` where company='_Test Company SA VAT'")
+
+	def test_vat_audit_report(self):
+		filters = {
+			"company": "_Test Company SA VAT",
+			"from_date": today(),
+			"to_date": today()
+		}
+		columns, data = execute(filters)
+		total_tax_amount = 0
+		total_row_tax = 0
+		for row in data:
+			keys = row.keys()
+			# skips total row tax_amount in if.. and skips section header in elif..
+			if 'voucher_no' in keys:
+				total_tax_amount = total_tax_amount + row['tax_amount']
+			elif 'tax_amount' in keys:
+				total_row_tax = total_row_tax + row['tax_amount']
+
+		self.assertEqual(total_tax_amount, total_row_tax)
+
+def make_company(company_name, abbr):
+	if not frappe.db.exists("Company", company_name):
+		company = frappe.get_doc({
+			"doctype": "Company",
+			"company_name": company_name,
+			"abbr": abbr,
+			"default_currency": "ZAR",
+			"country": "South Africa",
+			"create_chart_of_accounts_based_on": "Standard Template"
+		})
+		company.insert()
+	else:
+		company = frappe.get_doc("Company", company_name)
+
+	company.create_default_warehouses()
+
+	if not frappe.db.get_value("Cost Center", {"is_group": 0, "company": company.name}):
+		company.create_default_cost_center()
+
+	company.save()
+
+	return company
+
+def set_sa_vat_accounts():
+	if not frappe.db.exists("South Africa VAT Settings", "_Test Company SA VAT"):
+		vat_accounts = frappe.get_all(
+			"Account",
+			fields=["name"],
+			filters = {
+				"company": "_Test Company SA VAT",
+				"is_group": 0,
+				"account_type": "Tax"
+			}
+		)
+
+		sa_vat_accounts = []
+		for account in vat_accounts:
+			sa_vat_accounts.append({
+				"doctype": "South Africa VAT Account",
+				"account": account.name
+			})
+
+		frappe.get_doc({
+			"company": "_Test Company SA VAT",
+			"vat_accounts": sa_vat_accounts,
+			"doctype": "South Africa VAT Settings",
+		}).insert()
+
+def make_customer():
+	if not frappe.db.exists("Customer", "_Test SA Customer"):
+		frappe.get_doc({
+			"doctype": "Customer",
+			"customer_name": "_Test SA Customer",
+			"customer_type": "Company",
+		}).insert()
+
+def make_supplier():
+	if not frappe.db.exists("Supplier", "_Test SA Supplier"):
+		frappe.get_doc({
+			"doctype": "Supplier",
+			"supplier_name": "_Test SA Supplier",
+			"supplier_type": "Company",
+			"supplier_group":"All Supplier Groups"
+		}).insert()
+
+def make_item(item_code, properties=None):
+	if not frappe.db.exists("Item", item_code):
+		item = frappe.get_doc({
+			"doctype": "Item",
+			"item_code": item_code,
+			"item_name": item_code,
+			"description": item_code,
+			"item_group": "Products"
+		})
+
+		if properties:
+			item.update(properties)
+
+		item.insert()
+
+def make_sales_invoices():
+	def make_sales_invoices_wrapper(item, rate, tax_account, tax_rate, tax=True):
+		si = create_sales_invoice(
+			company="_Test Company SA VAT",
+			customer = "_Test SA Customer",
+			currency = "ZAR",
+			item=item,
+			rate=rate,
+			warehouse = "Finished Goods - _TCSV",
+			debit_to = "Debtors - _TCSV",
+			income_account = "Sales - _TCSV",
+			expense_account = "Cost of Goods Sold - _TCSV",
+			cost_center = "Main - _TCSV",
+			do_not_save=1
+		)
+		if tax:
+			si.append("taxes", {
+					"charge_type": "On Net Total",
+					"account_head": tax_account,
+					"cost_center": "Main - _TCSV",
+					"description": "VAT 15% @ 15.0",
+					"rate": tax_rate
+				})
+
+		si.submit()
+
+	test_item = "_Test SA VAT Item"
+	test_zero_rated_item = "_Test SA VAT Zero Rated Item"
+
+	make_sales_invoices_wrapper(test_item, 100.0, "VAT - 15% - _TCSV", 15.0)
+	make_sales_invoices_wrapper(test_zero_rated_item, 100.0, "VAT - 0% - _TCSV", 0.0)
+
+def create_purchase_invoices():
+	pi = make_purchase_invoice(
+		company = "_Test Company SA VAT",
+		supplier = "_Test SA Supplier",
+		supplier_warehouse = "Finished Goods - _TCSV",
+		warehouse = "Finished Goods - _TCSV",
+		currency = "ZAR",
+		cost_center = "Main - _TCSV",
+		expense_account = "Cost of Goods Sold - _TCSV",
+		item = "_Test SA VAT Item",
+		qty = 1,
+		rate = 100,
+		uom = "Nos",
+		do_not_save = 1
+	)
+	pi.append("taxes", {
+		"charge_type": "On Net Total",
+		"account_head": "VAT - 15% - _TCSV",
+		"cost_center": "Main - _TCSV",
+		"description": "VAT 15% @ 15.0",
+		"rate": 15.0
+	})
+
+	pi.submit()

erpnext/regional/report/vat_audit_report/vat_audit_report.py

@@ -1,11 +1,11 @@
-# Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
 # For license information, please see license.txt
 
 from __future__ import unicode_literals
 import frappe
 import json
 from frappe import _
-from frappe.utils import formatdate
+from frappe.utils import formatdate, get_link_to_form
 
 def execute(filters=None):
 	return VATAuditReport(filters).run()
@@ -42,7 +42,8 @@ class VATAuditReport(object):
 		self.sa_vat_accounts = frappe.get_list("South Africa VAT Account",
 			filters = {"parent": self.filters.company}, pluck="account")
 		if not self.sa_vat_accounts and not frappe.flags.in_test and not frappe.flags.in_migrate:
-			frappe.throw(_("Please set VAT Accounts in South Africa VAT Settings"))
+			link_to_settings = get_link_to_form("South Africa VAT Settings", "", label="South Africa VAT Settings")
+			frappe.throw(_("Please set VAT Accounts in {0}").format(link_to_settings))
 
 	def get_invoice_data(self, doctype):
 		conditions = self.get_conditions()
@@ -69,7 +70,7 @@ class VATAuditReport(object):
 
 		items = frappe.db.sql("""
 			SELECT
-				item_code, parent, taxable_value, base_net_amount, is_zero_rated
+				item_code, parent, base_net_amount, is_zero_rated
 			FROM
 				`tab%s Item`
 			WHERE
@@ -79,7 +80,7 @@ class VATAuditReport(object):
 			if d.item_code not in self.invoice_items.get(d.parent, {}):
 				self.invoice_items.setdefault(d.parent, {}).setdefault(d.item_code, {
 					'net_amount': 0.0})
-				self.invoice_items[d.parent][d.item_code]['net_amount'] += d.get('taxable_value', 0) or d.get('base_net_amount', 0)
+				self.invoice_items[d.parent][d.item_code]['net_amount'] += d.get('base_net_amount', 0)
 				self.invoice_items[d.parent][d.item_code]['is_zero_rated'] = d.is_zero_rated
 
 	def get_items_based_on_tax_rate(self, doctype):

erpnext/stock/stock_ledger.py

@@ -324,6 +324,7 @@ class update_entries_after(object):
 			where
 				item_code = %(item_code)s
 				and warehouse = %(warehouse)s
+				and is_cancelled = 0
 				and timestamp(posting_date, time_format(posting_time, %(time_format)s)) = timestamp(%(posting_date)s, time_format(%(posting_time)s, %(time_format)s))
 
 			order by