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

*: account_edi_ubl_cii, account_peppol

Revamping around Peppol to simplify onboarding.

1. In previous commit [1], we added a footer in email when relevant with some Peppol
related information.
2. Simplify the res.config.setting view.
3. Auto-install the Peppol module for following countries:
AT, BE, CH, CY, CZ, DE, DK, EE, ES, FI, FR, GR, IE, IS, IT, LT,
LU, LV, MT, NL, NO, PL, PT, RO, SE, SI.
4. Peppol Registration wizard: **Remove SMS validation** => we are assessing some
KYC, but the SMS validation is not preventing much, so its only adding frictions.
Remove the migrations key from the wizard, if the user has registered a key through his
previous Access Point, we retrieve it and automatically migrates the participant.
Small UI improvements.
5. Print & Send wizard: refine warnings, disable the "by Peppol" checkbox
if the customer is not on Peppol. Add some modals with explanations about Peppol
if the customer is on Peppol but the Sender didn't check the option.
6. Partner form: Hide in debug some too technical field. Small UI improvements.
7. EAS cleanup: revamp EAS description to be shorter and clearer. Better handling of translations.

[1] https://github.com/odoo/odoo/commit/4e984c0ae234f02bd07d96fc555d5b5e9ad144c3

task-4332306

*: account_payments, l10n_ar, l10n_cl, l10n_in_edi, l10n_in_edi_ewaybill, l10n_it_edi, l10n_latam_invoice_document, payment_asiapay

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Description of the issue this commit addresses:

When there is no move in the current sequence, the moves you create take a slot in the sequence while being drafts, this means that if you do not confirm moves in the order they were created, the second move to be confirmed has a lower sequence number than the first which breaks continuity.

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Desired behavior after this commit is merged:

This commit makes it so that no sequence number is ever assigned while the move stays in draft. A dynamic placeholder shows the user what the name will be with the sequence "template" but it is only used once the move is confirmed.

For subsequent moves, meaning when a first sequence number has been consumed, the old behavior of showing "Draft" as a name stands but there is still no sequence number consumed.

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Enterprise PR: https://github.com/odoo/enterprise/pull/73837
task-4241510

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

*: account_reports, l10n_ec_reports_ats, l10n_es_reports, l10n_uy_edi

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Description of the issue this commit addresses:

The community PR linked to this one modified the naming behavior of moves and therefore tests have broken. This PR adapts thoses tests to the new behavior.

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Old vs. New naming behavior:

Let's consider an empty journal. In this journal three moves are added with decreasing date (move1 is the most recent, move2 is in the middle and move3 is the oldest). now we batch the moves and post them together.

Before, the first move of a journal would consume the first sequence number upon its creation even in draft and subsequent moves in would be named "/". When batched and posted afterwards, in the `_compute_name()` method, a `.sorted()` would order the moves by date (account.move(3, 2, 1)) and would use that order to name them. As the first sequence number is burned, move3 will use the second number and move2 will use the third number in the sequence. Resulting names: move1: 1, move2: 3 and move3: 2.
With x moves: move1: 1, move2: x, move3: x-1, move4: x-2, ...

Now, since no sequence number name is ever assigned to a draft entry, upon their creation, all three moves are named "/". And then, when they are batched and posted. they will be ordered 3,2,1 just like before but when naming move3, the first sequence number isn't consumed anymore so it will be named 1, move2 will be name 2 and move1 will be name 3.
Resulting names: move1: 3, move2: 2 and move3: 1.
With x moves: move1: x, move2: x-1, move3: x-2, move4: x-3, ...

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Desired behavior after this commit is merged:

Tests that were relying on the fact that the first move of a sequence uses the first sequence number upon creation and not when posted are now adapted to take into account that sequence number are consumed when posted.

In l10n_ec_reports_ats, moves without a latam document number are ignored for    
the ATS export because missing that attribute means they don't have names which 
makes them unfit for the export anyway.

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Community PR: https://github.com/odoo/odoo/pull/185326
task-4241510