[FIX] l10n_in{,_edi}: Sale RCM and SEZ(With LUT)
    
Steps to reproduce:
1. Install `l10n_in_edi`
2. Create an invoice with a RC tax/SEZ (with LUT) tax
3. Confirm and Process for E-invoice
4. See the EDI content, The GST rate is 0%

Before this

For RC and SEZ (with LUT) the tax rate and tax amount were sent
as `0`  and  (data going wrong for SEZ/Exports) for Indian E-invoicing.

Following the fix:

1. We rename the the IGST x% (SZ/EX) -> IGST x% (EX)
2. Introducing new taxes for SEZ with LUT
3. Fiscal for Export and SEZ renamed to Export (same for LUT)
4. Introducing new fiscal for SEZ and SEZ (LUT)
5. In case of Special Economic Zone normal taxes (IGST) should be applied 
because as per the [API Doc](https://einv-apisandbox.nic.in/version1.03/generate-irn.html#validations)
    It states -
    **However, in case of Reverse charge and Export transactions (EXPWP), Total value of Item can match with either with tax values or without tax values. That is, the total value of item can include or exclude the tax values as per the business requirements.**

So SEZ without LUT should be passed as normal IGST


For Export without LUT

Label                                               | Taxes            | credit        | debit| Tags
-------------------------------------------------------------------------------------------------------------
Product A                                       | 18% IGST S (EX)  |    100 |          | Base IGST
IGST 18%                                        |                              |       18 |          | IGST
IGST Paid on SEZ/Export Sales   |                              |             |     18| 
Creditor                                          |                              |             |   180|

Invoice Total 100
EDI with {'rate': 18.0, 'IgstAmt': 18.0, 'TotItemVal': 100}


For SEZ without LUT

Label     | Taxes            | credit | debit | Tags
-----------------------------------------------------------
Product A | 18% IGST S (SEZ) |    100 |       | Base IGST
IGST 18%  |                  |     18 |       | IGST
Creditor  |                  |        |    118|

Invoice Total 118
EDI with {'rate': 18.0, 'IgstAmt': 18.0, 'TotItemVal': 118}


For Export/SEZ with LUT

Label     | Taxes            | credit | debit | Tags
-----------------------------------------------------------
Product A | 18% IGST S (SEZ) |    100 |       | Base IGST
IGST 18%  |                  |     18 |       | IGST
IGST 18%  |                  |        |    18 | IGST
Creditor  |                  |        |    100|

Invoice Total 100
EDI with {'rate': 18.0, 'IgstAmt': 0.0, 'TotItemVal': 100}


For RCM

Label                          | Taxes            | credit | debit | Tags
-------------------------------------------------------------------------------
Product A                      | 18% IGST S RC    |    100 |       | Base IGST || BASE IGST RC
IGST 18% RC                    |                  |     18 |       | IGST
IGST 18% RC                    |                  |        |     18| IGST RC
Creditor                       |                  |        |    118|

Invoice Total 100
EDI with {'rate': 18.0, 'IgstAmt': 0, 'TotItemVal': 100}


task-4878805


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

Forward-Port-Of: odoo/odoo#228871
Forward-Port-Of: odoo/odoo#213931

We need to know for each partner if it is a customer or a supplier, even
more for Romania[^1] where it is enfored and validated.
> 1. If the element SD.P.22 CustomerID is reported with value ”0”
  (zero), then the element SD.P.23 SupplierID must be different from ”0”
  (zero), meaning the identity of the partner from which the purchase was
  made (conventionally considered ”supplier”) is reported. Else if SD.P.22
  CustomerID AND SD.P.23 SupplierID are concomitantly equal to ”0” (zero),
  then is return a semantic validation error. (CustomerID and SupplierID
  can not be concomitantly 0 (zero))

In order to fix this, we don't use the Partner Ledger anymore to query
the balance per partner because it is removing the partners with 0
balance automatically.
To keep it simple, we query manually and locally, allowing to reduce the
number of queries from 3 to 1 for that part.

For the performance, the `|=` operator done in a loop has also been
removed, keeping the time complexity in `O(n)` instead of `O(n²)`.

opw-5122910

[^1]: https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/saf_t

Forward-Port-Of: odoo/enterprise#96317
Forward-Port-Of: odoo/enterprise#95804

**Steps to reproduce:**
- Install Accounting and Contacts
- Use a company based in Netherlands

- In Contacts, configure the company:
  * eInvoice format: Netherlands (NLCIUS)
  * Peppol endpoint: [anything]
  * Reference ("Sales & Purchase" tab): [anything]
- Create a Dutch contact with a peppol endpoint and a reference

- Create an invoice for the Dutch contact
- Confirm the invoice
- Send the invoice
- Check the generated NLCIUS xml

**Issue:**
In the XML there are 2 "<cac:PartyIdentification>" for each party.
One with the peppol endpoint and one with the partner reference.
For "<cac:AccountingCustomerParty>", only one Party Identification is allowed, triggering the following validation error:
[UBL-SR-16] Buyer identifier shall occur maximum once

**Cause:**
By default (UBL 2.0), the partner reference is used as Party Identification.
But in the case of a Dutch partner, the peppol endpoint is also added in BIS3.

**Solution:**
Only use the peppol endpoint for Dutch partners.

opw-5059667




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

Forward-Port-Of: odoo/odoo#226561