### Steps to reproduce the issue:

1. Create a Customer Invoice with two product lines
2. Give a negative price to one of those lines, the total must remain positive
3. Add distinct analytic accounts to each line's analytic_distribution
4. Add a payment term with applicable early discount
5. Confirm and Register Payment
6. Go to the Journal Entry related to the Invoice
7. Check the Invert Tags (developer mode), one of them is set to True, which should not be the case

### Explanation:

In the current situation, `_compute_is_refund` and `_compute_tax_tag_invert` will assign a value to `tax_tag_invert` depending on the `account.move.line.balance`. Because of the distinct analytic accounts, the negative line is separated from the others and because of the logic behind the computes, `tax_tag_invert` is set to the opposite value.

### Fix reasoning:

While `account.payment` are restricted to `account.move` with the same direction, `account.bank.statement.line` are not. In the current case, the affected lines all have `tax_ids` values. Thanks to this, we can use `account.tax.type_tax_use` independently of the line's balance to differentiate in and out transactions and assign `tax_tag_invert` consistently.
We must also consider the case where `account.bank.statement.line`. To target the Early Payment Discount lines, we will separate them from the other values using `display_type`.

opw-3989174

Forward-Port-Of: odoo/enterprise#70328
Forward-Port-Of: odoo/enterprise#69835

Steps to reproduce traceback:
1. Create an overseas invoice with `IGST 0`
2. Post the Invoice
3. Create GSTR Report for the following month
4. Click on Generate Button traceback:
```py
Traceback (most recent call last):
  File "/home/odoo/odoo/enterprise/l10n_in_reports_gstr/tests/test_gstr1_report.py", line 233, in test_gstr1_export_with_igst_zero
    gstr1_json = gstr1_report._get_gstr1_json()
  File "/home/odoo/odoo/enterprise/l10n_in_reports_gstr/models/gst_return_period.py", line 1114, in _get_gstr1_json
    'exp': _get_exp_json(AccountMoveLine.search(self._get_section_domain('exp'))),
  File "/home/odoo/odoo/enterprise/l10n_in_reports_gstr/models/gst_return_period.py", line 932, in _get_exp_json
    for line_tax_details in tax_details.values():
AttributeError: 'NoneType' object has no attribute 'values'
```

After this commit-
We fix the above traceback and on further investigation it was found that `hsn`, `b2b` and `cdnr` were
missing `zero_rated` base tag in their domain
which we fix in this commit

task-4195917

Forward-Port-Of: odoo/enterprise#70398
Forward-Port-Of: odoo/enterprise#70279

### Issue

Invoices using consumable intra-community taxes are currently counted twice in the EC Sales Report.

### Steps to Reproduce

1. Install `l10n_at_reports`.
2. Switch to an Austrian company.
3. Create and post an invoice using a consumable intra-community tax (e.g., 'UST_017 IGL 0% (ohne Art. 6 Abs. 1)').
4. Open the EC Sales Report.

You will observe that the invoice amount is counted twice.

### Cause

The system groups values in the EC Sales Report by tax tags. A previous commit (odoo/odoo@f937e915dfd64a9b66dd9f7d7e3d19607d088f28) introduced changes to certain taxes (e.g., 'UST_017 IGL 0% (ohne Art. 6 Abs. 1)'), which caused multiple tax tags counted in the EC Sales report to be applied to the same line. This grouping behavior leads to double counting.

### Fix

Repartition lines with the `tax_report_line_l10n_at_tva_line_4_8_tag` also contain the `tax_report_line_l10n_at_tva_line_3_zm_igl_tag`. To avoid double counting, the EC Sales Report now only checks for the latter tag.

opw-4174429

Forward-Port-Of: odoo/enterprise#69941

### Steps to reproduce the issue:

1. Activate Colombian localization
2. Create an Invoice and Confirm
3. Go to _Accounting > Configuration > Journals_
4. Select Customer Invoices, set Nota de Débito to True and Save
5. Go back to your Invoice, its Electronic Invoice Type is now "Nota Débito"
6. Set Nota de Débito to False in the Customer Invoices Journal
7. Return once again to you Invoice, its Electronic Invoice Type did not change

### Explanation:

When the user changes `l10n_co_edi_debit_note` in an `account.journal`, it changes this value for all entries in said `account.journal`, not only the ones in draft state.
https://github.com/odoo/enterprise/blob/9137e5d9f2690bfe375436c83356ebaa4bd7e8c6/l10n_co_edi/models/account_invoice.py#L65
`_compute_l10n_co_edi_type` depending on `l10n_co_edi_debit_note`, it is called and, if the change is from False to True, `l10n_co_edi_type` is changed to a specific value.
https://github.com/odoo/enterprise/blob/9137e5d9f2690bfe375436c83356ebaa4bd7e8c6/l10n_co_edi/models/account_invoice.py#L72-L81
If `l10n_co_edi_debit_note` is set back to False, `l10n_co_edi_type` is not reverted to its previous value and the user can not manually change this field for posted or cancelled entries.

### Fix reasoning:

To avoid such situation from happening, the field will be restricted for journals with entries in a non draft state.

opw-4174980

Forward-Port-Of: odoo/enterprise#70330
Forward-Port-Of: odoo/enterprise#70133

**Current behavior:**
After creating a subscription for a recurring product which
creates a project/task, invoicing the original order and posting
it, then creating the renewal order, if you create a purchase
order for some expensable service product that has an
`expense_policy == 'sales_price'` and attempt to create the
vendor bill for the purchase order, you will get a UserError
about the original sale order being locked.

**Expected behavior:**
Because there is a renewed order which is not locked, the
expense should use that instead of the original subscription
order.

**Steps to reproduce:**
1. Create a recurring service product which is set to create a
     project and task that has an associated analytic account

2. Create a subscription for the product and confirm it, create
     the invoice and post it (locking the order)

3. Renew the subscription, confirm it, create the invoice but do
     not post it

4. Create a service product which can be expensed and uses the
     expense policy of sales price

5. Create a purchase order for the expensable service and set
     analytic distribution on the order line to use the same one
     from the subscription

6. Confirm the purchase order and create an invoice, then try to
     post it -> UserError

**Cause of the issue:**
The original subscription order is found via the shared analytic
account and generates the error because it is now in a locked
state.

**Fix:**
Check if a found order is in the renewed subscription state and
then search for the lowest id order in DB with the originally
found subscription as its origin order- if one exists, use this
record instead of the original order in the
`_sale_determine_order()` mapping.

opw-4061484

Forward-Port-Of: odoo/enterprise#69886
Forward-Port-Of: odoo/enterprise#68820