Add VAT refund threshold logic with configurable threshold and 445671 account support

admin/setup.php

@@ -145,6 +145,20 @@ $formSetup->newItem('DECLARATIONTVA_MYPARAM8')->setAsProduct();
 // Add a title for a new section
 $formSetup->newItem('NewSection')->setAsTitle();
 
+// VAT Refund Threshold Configuration
+$item = $formSetup->newItem('DECLARATIONTVA_VAT_REFUND_THRESHOLD');
+$item->nameText = 'VAT Refund Threshold (€)';
+$item->defaultFieldValue = 760.00;
+$item->fieldAttr['placeholder'] = '760.00';
+$item->helpText = 'Threshold amount for immediate VAT refund vs carry forward. Amounts below this threshold will be carried forward to the next declaration.';
+$item->cssClass = 'minwidth200';
+
+// VAT Refund Threshold Enabled
+$item = $formSetup->newItem('DECLARATIONTVA_VAT_REFUND_THRESHOLD_ENABLED');
+$item->nameText = 'Enable VAT Refund Threshold Logic';
+$item->setAsYesNo();
+$item->helpText = 'Enable or disable the threshold logic for VAT refunds.';
+
 $TField = array(
 	'test01' => $langs->trans('test01'),
 	'test02' => $langs->trans('test02'),

core/class/declarationtva.class.php

@@ -441,9 +441,31 @@ class DeclarationTVA
             ));
         }
 
-        // Line 27: Crédit de TVA à reporter (ligne 25 – ligne 26) - same value as line 25, only if > 0 and < 760
+        // Get VAT refund threshold configuration
+        require_once DOL_DOCUMENT_ROOT . '/custom/declarationtva/core/class/declarationtva_config.class.php';
+        $config = new DeclarationTVA_Config($this->db, $this->entity);
+        $threshold_config = $config->getVATRefundThresholdConfiguration();
+        $refund_threshold = $threshold_config['refund_threshold'];
+        $threshold_enabled = $threshold_config['refund_threshold_enabled'];
+        
+        // Line 26: Crédit de TVA à rembourser (≥ threshold)
+        if ($line_25_amount > 0 && (!$threshold_enabled || $line_25_amount >= $refund_threshold)) {
+            $this->createCA3Line($declaration_id, '26', 'Crédit de TVA à rembourser (ligne 25 – ligne 26)', array(
+                'base_amount' => 0,
+                'vat_amount' => $line_25_amount,
+                'total_amount' => $line_25_amount
+            ));
+        } else {
+            $this->createCA3Line($declaration_id, '26', 'Crédit de TVA à rembourser (ligne 25 – ligne 26)', array(
+                'base_amount' => 0,
+                'vat_amount' => 0,
+                'total_amount' => 0
+            ));
+        }
+        
+        // Line 27: Crédit de TVA à reporter (< threshold)
         $line_27_amount = $line_25_amount; // Same value as line 25
-        if ($line_27_amount > 0 && $line_27_amount < 760) {
+        if ($line_25_amount > 0 && $threshold_enabled && $line_25_amount < $refund_threshold) {
             $this->createCA3Line($declaration_id, '27', 'Crédit de TVA à reporter (ligne 25 – ligne 26) (Cette somme est à reporter ligne 22 de la prochaine déclaration)', array(
                 'base_amount' => 0,
                 'vat_amount' => $line_27_amount,
@@ -457,21 +479,6 @@ class DeclarationTVA
             ));
         }
 
-        // Line 26: Remboursement de crédit de TVA demandé sur formulaire n°3519 - same value as line 25, only if >= 760
-        $line_26_amount = $line_25_amount; // Same value as line 25
-        if ($line_26_amount >= 760) {
-            $this->createCA3Line($declaration_id, '26', 'Remboursement de crédit de TVA demandé sur formulaire n°3519', array(
-                'base_amount' => 0,
-                'vat_amount' => $line_26_amount,
-                'total_amount' => $line_26_amount
-            ));
-        } else {
-            $this->createCA3Line($declaration_id, '26', 'Remboursement de crédit de TVA demandé sur formulaire n°3519', array(
-                'base_amount' => 0,
-                'vat_amount' => 0,
-                'total_amount' => 0
-            ));
-        }
 
         // Line TD: TVA due (ligne 16 – ligne 23) - only if > 0
         $line_td_amount = $line_16_amount - $line_23_amount;
@@ -868,6 +875,32 @@ class DeclarationTVA
         return $this->calculateCA3Amounts($declaration_id, $period);
     }
 
+    /**
+     * Get VAT credit carry-forward from previous periods
+     */
+    public function getVATCreditCarryForward($declaration_start_date)
+    {
+        // Get journal configuration to use the correct account
+        require_once DOL_DOCUMENT_ROOT . '/custom/declarationtva/core/class/declarationtva_config.class.php';
+        $config = new DeclarationTVA_Config($this->db, $this->entity);
+        $journal_config = $config->getJournalConfiguration();
+        $vat_to_receive_account = $journal_config['vat_to_receive'];
+        
+        // Check VAT credit account balance at declaration start date
+        $sql = "SELECT SUM(debit - credit) as balance 
+                FROM " . MAIN_DB_PREFIX . "accounting_bookkeeping 
+                WHERE account_number = '" . $this->db->escape($vat_to_receive_account) . "' 
+                AND doc_date < '" . $declaration_start_date . "'";
+        
+        $result = $this->db->query($sql);
+        if ($result && $this->db->num_rows($result) > 0) {
+            $obj = $this->db->fetch_object($result);
+            return max(0, $obj->balance); // Only positive balances (credits)
+        }
+        
+        return 0;
+    }
+
     /**
      * Get account mappings with labels from chart of accounts
      *

core/class/declarationtva_config.class.php

@@ -717,7 +717,8 @@ class DeclarationTVA_Config
     {
         $default_config = array(
             'vat_to_pay' => '44551',      // TVA A DECAISSER
-            'vat_to_receive' => '44567',  // TVA A PAYER
+            'vat_to_receive' => '44567',  // TVA A PAYER (carry forward)
+            'vat_refund' => '445671',     // TVA A REMBOURSER (immediate refund)
             'other_charges' => '658',     // AUTRES CHARGES DE GESTION COURANTE
             'other_products' => '758'     // AUTRES PRODUITS DE GESTION COURANT
         );
@@ -729,7 +730,41 @@ class DeclarationTVA_Config
 
         return $config;
     }
+    
+    /**
+     * Get VAT refund threshold configuration
+     *
+     * @return array VAT refund threshold configuration
+     */
+    public function getVATRefundThresholdConfiguration()
+    {
+        $default_config = array(
+            'refund_threshold' => 760.00,  // Threshold for immediate refund vs carry forward
+            'refund_threshold_enabled' => 1 // Enable/disable threshold logic
+        );
 
+        $config = array();
+        foreach ($default_config as $key => $default_value) {
+            $config[$key] = $this->get('vat_refund_' . $key, $default_value);
+        }
+
+        return $config;
+    }
+    
+    /**
+     * Update VAT refund threshold configuration
+     *
+     * @param array $threshold_config VAT refund threshold configuration
+     * @return bool Success
+     */
+    public function updateVATRefundThresholdConfiguration($threshold_config)
+    {
+        foreach ($threshold_config as $key => $value) {
+            $this->set('vat_refund_' . $key, $value);
+        }
+        return true;
+    }
+    
     /**
      * Update journal configuration
      *

core/class/declarationtva_pdf.class.php

@@ -2352,7 +2352,7 @@ class DeclarationTVA_PDF
     }
     
     /**
-     * Get VAT result entry on account 4455100 or 4456700
+     * Get VAT result entry using configured accounts and threshold
      *
      * @param DeclarationTVA $declaration Declaration object
      * @param array $ca3_lookup CA-3 data lookup array
@@ -2360,52 +2360,82 @@ class DeclarationTVA_PDF
      */
     private function getVATResultEntry($declaration, $ca3_lookup)
     {
+        // Get journal configuration
+        $journal_config = $this->getJournalConfiguration();
+        $vat_to_pay_account = $journal_config['vat_to_pay'];
+        $vat_to_receive_account = $journal_config['vat_to_receive'];
+        $vat_refund_account = $journal_config['vat_refund'];
+        
+        // Get VAT refund threshold configuration
+        $threshold_config = $this->getVATRefundThresholdConfiguration();
+        $refund_threshold = $threshold_config['refund_threshold'];
+        $threshold_enabled = $threshold_config['refund_threshold_enabled'];
+        
         // Get TD line amount (Line 16 - Line 23)
         $line_16_amount = $this->getLineAmount($declaration, '16');
         $line_23_amount = $this->getLineAmount($declaration, '23');
         $td_amount = $line_16_amount - $line_23_amount;
         
-        // If TD = 0, use line 27 value and account 4456700
+        // If TD > 0, use VAT due account (445510)
-        if (abs($td_amount) < 0.01) {
+        if ($td_amount > 0) {
-            $line27_amount = $this->getLineAmount($declaration, '27');
+            return array(
-            
+                'account_code' => $vat_to_pay_account,
-            if (abs($line27_amount) < 0.01) {
+                'account_label' => $this->getAccountLabel($vat_to_pay_account),
-                return null;
-            }
-            
-            $entry = array(
-                'account_code' => '4456700',
-                'account_label' => $this->getAccountLabel('4456700'),
                 'entry_label' => $declaration->declaration_name,
                 'debit' => '',
-                'credit' => ''
+                'credit' => $this->formatAmount($td_amount)
             );
+        }
+        
+        // If TD < 0, determine which credit account to use
+        if ($td_amount < 0) {
+            $vat_credit = abs($td_amount);
             
-            // Put line 23 amount on debit side
+            // Check if threshold logic is enabled and amount is below threshold
-            $line23_amount = $this->getLineAmount($declaration, '23');
+            if ($threshold_enabled && $vat_credit < $refund_threshold) {
-            if ($line23_amount > 0) {
+                // Use carry-forward account (445670)
-                $entry['debit'] = $this->formatAmount($line23_amount);
+                $account_code = $vat_to_receive_account;
+                $account_label = $this->getAccountLabel($vat_to_receive_account);
+            } else {
+                // Use immediate refund account (445671)
+                $account_code = $vat_refund_account;
+                $account_label = $this->getAccountLabel($vat_refund_account);
             }
             
-            return $entry;
+            return array(
+                'account_code' => $account_code,
+                'account_label' => $account_label,
+                'entry_label' => $declaration->declaration_name,
+                'debit' => '',
+                'credit' => $this->formatAmount($vat_credit)
+            );
         }
         
-        // If TD > 0, use TD value and account 4455100 (existing logic)
+        return null;
-        $entry = array(
+    }
-            'account_code' => '4455100',
+    
-            'account_label' => $this->getAccountLabel('4455100'),
+    /**
-            'entry_label' => $declaration->declaration_name,
+     * Get journal configuration
-            'debit' => '',
+     *
-            'credit' => ''
+     * @return array Journal configuration
-        );
+     */
-        
+    private function getJournalConfiguration()
-        if ($td_amount < 0) {
+    {
-            $entry['debit'] = $this->formatAmount(abs($td_amount));
+        require_once DOL_DOCUMENT_ROOT . '/custom/declarationtva/core/class/declarationtva_config.class.php';
-        } else {
+        $config = new DeclarationTVA_Config($this->db, $this->entity);
-            $entry['credit'] = $this->formatAmount($td_amount);
+        return $config->getJournalConfiguration();
-        }
+    }
-        
+    
-        return $entry;
+    /**
+     * Get VAT refund threshold configuration
+     *
+     * @return array VAT refund threshold configuration
+     */
+    private function getVATRefundThresholdConfiguration()
+    {
+        require_once DOL_DOCUMENT_ROOT . '/custom/declarationtva/core/class/declarationtva_config.class.php';
+        $config = new DeclarationTVA_Config($this->db, $this->entity);
+        return $config->getVATRefundThresholdConfiguration();
     }
     
     /**

langs/fr_FR/declarationtva.lang

@@ -527,3 +527,7 @@ RoundAmounts = Arrondir les montants (€123.56 → €124)
 TruncateAmounts = Tronquer les montants (€123.56 → €123)
 AmountCalculationConfigurationUpdated = Configuration du calcul des montants mise à jour
 AmountCalculationConfigurationUpdateFailed = Erreur lors de la mise à jour de la configuration du calcul des montants
+VATRefundThreshold = Seuil de remboursement TVA (€)
+VATRefundThresholdEnabled = Activer la logique de seuil de remboursement TVA
+VATRefundThresholdHelp = Seuil de montant pour le remboursement immédiat de la TVA vs report. Les montants en dessous de ce seuil seront reportés à la prochaine déclaration.
+VATRefundThresholdEnabledHelp = Activer ou désactiver la logique de seuil pour les remboursements de TVA.