This update prepares Odoo for Brazil's upcoming shift to a new consumption tax system starting in 2026. Users can enable this new system based on their business location and transaction types, and it impacts both tax calculations and EDI processes. The changes adapt existing modules to comply with Avalara's requirements.

2026 marks the start of Brazil's 8-year plan to migrate to a completely new consumption tax system [1]. The new system is meant to be simpler than the old one, but we defer to Avalara for tax calculation so we don't really notice it technically.

The old and new system have to coexist for the foreseeable future because the rollout happens gradually over many years. Whether the new system has to be enabled depends on the federal state the business is in, the type of transactions they do, and other factors. The user has the option to enable it through the l10n_br_is_icbs Boolean flag on the company, which gates all the new functionality.

These changes impact both tax calculation and EDI. This set of modules adapts our existing l10n_br* modules to the new requirements set out by Avalara. We are required to send extra values to their API, and in some cases adapt existing ones.

task-4939796

[1] https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp214.htm

Forward-Port-Of: odoo/enterprise#102706

This update enhances the testing process for the POS Restaurant module's preparation display functionality. New automated tests (using HOOT) have been added to ensure the display works correctly and reliably. This improves the overall stability and quality of the POS Restaurant experience.

In this commit:
---
- Added HOOT test coverage for the POS Restaurant module's preparation display.
- Introduced `setupPosPrepDisplayEnv` to mock and initialize the preparation display test environment.
- Added test coverage for core components, models, and service logic.
- Adjust hoot case for pos_urban_piper.

task-5225193

Related PR:
- https://github.com/odoo/odoo/pull/234474

Forward-Port-Of: odoo/enterprise#103001
Forward-Port-Of: odoo/enterprise#98849

This update reflects changes to Mexican tax withholding regulations (ISR) effective January 1, 2026. The update modifies the ‘Mexico: ISR Table’ parameter in the Odoo Enterprise system to align with the new tax rates mandated by the Mexican Tax Resolution, ensuring accurate tax calculations for Mexican payroll.

According to the Mexican Tax Resolution (Resolución Miscelánea Fiscal 2026: https://dof.gob.mx/2025/SHCP/SHCP_281225_01.pdf), the ISR withholding tax tables applicable for the fiscal year have changed, effective January 1, 2026.
It is necessary to add a new parameter value for “Mexico: ISR Table” to reflect the new values.

target: 19.0
task: 5448019

Forward-Port-Of: odoo/enterprise#103030
Forward-Port-Of: odoo/enterprise#103009

This update enables importing data from Codaclean (CODB) files into Odoo. This streamlines the process of bringing in financial data related to legal cases, improving data accuracy and reducing manual effort. The change is part of a larger effort to enhance data integration within the Odoo Enterprise platform.

Support importing SODA (CODB) files from codaclean.

IAP PR: https://github.com/odoo/iap-apps/pull/1253
task-5215628

This update adjusts payroll rule parameters to reflect changes in US tax regulations for the 2026 tax year. These updates ensure accurate salary calculations and maintain compliance with current US payroll laws. This is a critical update to avoid potential financial discrepancies.

Purpose: Certain US Payroll values changes yearly. The payroll rule parameters must be updated for accurate salary calculation for 2026 for compliance.

task-5409739

Forward-Port-Of: odoo/enterprise#103016
Forward-Port-Of: odoo/enterprise#102711