The tax report (KMD report) and annex to the tax report (KMD INF report) for Estonia needed to be reworked to correct errors, address rounding differences and overall improve the way the KMD and KMD INF reports are presented.

With this commit:
- better auditing of the report lines is enabled by adding balance_from_tags to the action_audit_cell.
- rounding fields are added to res_config_settings and to its view
- calls _postprocess_vat_closing_entry_results to apply the rounding in the tax closing.
- rewrites the KMD INF report.
- adds a warning for potential transactions not included in the KMD INF report due to missing country or VAT in the partners.

KMD INF Report
This commit creates one report composed of two sections with different columns, using the custom engine to construct both parts.

Part A contains information on invoices issued, grouped by move_id and id, to allow showing multiple lines per invoice when different tax rates and/or special tax types are in one invoice. It only includes invoices with taxable supply at 22%, 20%, 9% and 5%. It excludes invoices of partners whose Tax ID is / and foreignes partners who have a Tax ID not starting by EE.

Part B contains information on invoices received, grouped by move_id. Each line showcases information about one invoice with taxable supply at 22%, 20%, 9% and 5%. It relies on a Tax ID starting with EE.

The reports follow the guidelines available in
https://www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/vat-return-forms-vd-and-vdp (forms valid from 01.01.2024 onwards).

task-3997203