This update adds support for Guatemalan tax regulations, specifically related to Factura Especial (FESP) transactions. It includes new accounts and tax groups to handle withholding taxes for VAT and ISR, ensuring compliance with local legal requirements. This change is crucial for businesses operating in Guatemala.

**PURPOSE**
- In Guatemala, a Factura Especial (FESP) is a legal mechanism established in 
  Art. 52 of the VAT Law.
- To achieve this functionality, we need to create withholding taxes.

**SPECIFICATION**
- Added new accounts for VAT and ISR withholdings.
- Added new tax groups for VAT and ISR.
- Added new taxes with negative values in withholding. 

task-5026698

see
- https://github.com/odoo/enterprise/pull/96007

Forward-Port-Of: odoo/odoo#229493

This update adds support for a special Guatemalan invoice type (FESP) required by local regulations. It allows businesses to record purchases without supplier invoices, correctly calculating and tracking withholdings (VAT and ISR) for accurate accounting and reporting to the SAT. This ensures compliance with Guatemalan tax laws.

### PURPOSE
- In Guatemala, a Factura Especial (FESP) is a legal mechanism established in 
  Art. 52 of the VAT Law.
- Generate Factura Especial (FESP) when registering a purchase without a 
  supplier invoice.
- Include all required data: supplier as receiver, transaction details, and the 
  retention complement (100% VAT + ISR withholding).
- Ensure proper accounting: supplier payable = net after retentions, 
  taxes withheld = recorded as liabilities to be paid to SAT.
- Fulfill FEL technical requirements (DTE XML, mandatory phrase, retention
  complement, see example attached).

### SPECIFICATION
- Added flow for FESP (Factura Especial) document type in vendor bills.
- Automatically added Phrase Type 5, Scenario 1 (as required by SAT).
- Enforced mandatory data by raising UserError if FESP is selected but
  no withholding taxes are set on the product lines.
- Added complement generation for withheld taxes (IVA, ISR) with base, rate, 
  and amounts.
- Allow users to send a document to SAT in case of FESP. 
- Added required details in FEL XML for FESP.

task-5026698

see
- https://github.com/odoo/odoo/pull/229493

Forward-Port-Of: odoo/enterprise#96007

This update introduces basic localization support for Mauritania within the Odoo system. It includes translations for key financial reports and data formats, allowing Odoo to correctly handle transactions and reporting requirements specific to Mauritanian businesses. This expands Odoo's global reach and ensures compliance with local regulations.

task-4236158

Description of the issue/feature this PR addresses:

Current behavior before PR:

Desired behavior after PR is merged:




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Forward-Port-Of: odoo/odoo#237407
Forward-Port-Of: odoo/odoo#211906

This update adds key financial reports – Balance Sheet and Profit & Loss – to the Mauritanian localization for Odoo Enterprise. This expands reporting capabilities for businesses operating in Mauritania, allowing them to generate essential financial statements in the local language and currency.

Add the Balance Sheet and Profit & Loss to the Mauritanian localization.

task-4236158

Forward-Port-Of: odoo/enterprise#86530

This update adds the ability to generate Peruvian 5th and 6th Inventory and Balance reports within the general ledger. These reports require specific data from account and company settings, and are created using direct SQL queries for efficiency, as they don't need a user interface.

Adding 'Inventory and Balance' export option to the Peruvian general ledger report, and fields required for these reports to account_account and res_company. Report lines are handled with direct SQL queries since no UI display is required for this one, and some elements needed are outside of the scope of the usual reports model.
task-4057152

Forward-Port-Of: odoo/enterprise#89744