This update adds a basic Cyprus localization package for Odoo accounting. It provides default Cyprus accounting settings, chart of accounts, taxes, fiscal positions, and tax reporting so companies in Cyprus can configure compliant accounting more easily.

This is a backport of #150175 

This commit will add the basic package for the Cyprus localization.
- Default Settings
- CAO
- Taxes
- Fiscal positions
- Tax Report

Task: 3640438
Related: odoo/enterprise#54620

---
I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

This update adds Balance Sheet and Profit & Loss reports specifically designed for Cyprus businesses, enabling them to generate compliant financial statements. Additionally, a fix ensures that VAT accounts are properly included in the Balance Sheet when using the EU OSS module, preventing reporting discrepancies.

This is a backport of #54620 and #59137