Steps to reproduce:
- Create a payment term with a 1% early discount and Reduced Tax Always (applied upon invoice)
- Add an invoice line with 0% taxes and try to submit it to Peppol
- Check the XML and you will see two errors (https://peppol-ap.test.odoo.com/filevalidator/validate):

[BR-E-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".

[BR-E-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

When generating an invoice with an EPD (early payment discount), three lines are generated: the base line, a positive EPD line, and a negative EPD line. Only the base line and the positive EPD line have associated tax data.

What causes these errors is the fact that, in the Peppol XML, there are two TaxSubtotal nodes with the TaxCategory E (Exempt from tax). This happens because the negative EPD line is not concatenated with the base line and the positive EPD line. The concatenation is done in the method _ubl_add_tax_totals_nodes. The negative epd was not merged because it had a different tax exemption reason: Articles 226 items 11 to 15 Directive 2006/112/EN instead of Exempt from tax

This commit also fix another issue related to the AllowanceTotalAmount: If the allowance was [0.0] (and not [] which happens in case like the one above) the node was not added to the xml which resulted in the following error:

Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).

opw-5896348



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### Steps to reproduce
------------------
- Install `l10n_pe` or `l10n_ec` module.
- Go to *Settings → Countries* and rename the country (e.g. "Peru" → "PERÚ",
  "Ecuador" → "ECUADOR").
- Upgrade the module.

### Issue
-----
The files `l10n_pe/data/res.bank.csv` and `l10n_ec/data/res.bank.csv`
reference countries using their names (e.g. "Peru", "Ecuador").

During module upgrade, the CSV import resolves many2one relations using
the country name. If the country name has been modified by the user,
the lookup fails and the module upgrade crashes with:


```python3
2026-03-06 23:48:11,112 27 CRITICAL db_3950261 odoo.service.server: Failed to initialize database `db_3950261`.
Traceback (most recent call last):
  File "/home/odoo/src/odoo/19.0/odoo/service/server.py", line 1510, in preload_registries
    registry = Registry.new(dbname, update_module=update_module, install_modules=config['init'], upgrade_modules=config['update'], reinit_modules=config['reinit'])
  File "/home/odoo/src/odoo/19.0/odoo/tools/func.py", line 88, in locked
    return func(inst, *args, **kwargs)
  File "/home/odoo/src/odoo/19.0/odoo/orm/registry.py", line 199, in new
    load_modules(
  File "/home/odoo/src/odoo/19.0/odoo/modules/loading.py", line 456, in load_modules
    load_module_graph(
  File "/home/odoo/src/odoo/19.0/odoo/modules/loading.py", line 216, in load_module_graph
    load_data(env, idref, mode, kind='data', package=package)
  File "/home/odoo/src/odoo/19.0/odoo/modules/loading.py", line 59, in load_data
    convert_file(env, package.name, filename, idref, mode, noupdate=kind == 'demo')
  File "/home/odoo/src/odoo/19.0/odoo/tools/convert.py", line 689, in convert_file
    convert_csv_import(env, module, pathname, fp.read(), idref, mode, noupdate)
  File "/home/odoo/src/odoo/19.0/odoo/tools/convert.py", line 754, in convert_csv_import
    raise Exception(env._(
Exception: Module loading l10n_pe failed: file l10n_pe/data/res.bank.csv could not be processed:
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'
No matching record found for name 'Peru' in field 'Country'

 select id,name,code from res_country where code='PE'
+-----+----------------------------------------------------------------------+------+
| id  | name                                                                 | code |
|-----+----------------------------------------------------------------------+------|
| 173 | {"de_DE": "Peru", "en_US": "PERÚ", "es_ES": "PERÚ", "es_PE": "Perú"} | PE   |
+-----+----------------------------------------------------------------------+------+
```


### Root Cause
----------
Using translatable/display names in CSV data is not reliable, as these
values can be customized or translated.

### Fix
---
Replace country name references with stable XMLIDs:
- `base.pe` for Peru
- `base.ec` for Ecuador

Using XMLIDs ensures consistent resolution regardless of name changes
or translations.

opw-6015302
upg-3950261
tbg-2492

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#254096

**Steps to reproduce:**
- Install Accounting and Expenses
- Create a Branch company (e.g. Branch)
- In company selector, select both Branch (as main) and its parent

- In Bank journal settings, make sure that there is an outstanding payment account for "Manual Payment"

- Create an employee in Branch
- Create an expense:
  * Category: [any] (e.g. [EXP_GEN] Expenses)
  * Total: [anything] (e.g. 100.00)
  * Employee: [the created employee]
  * Paid By: company
  * Company: Branch
- Create Report
- Submit to Manager
- Approve

**Issue:**
A UserError is raised because it tries to create a payment in Branch linked to a journal entry in the parent company.

**Cause:**
The payment is initialized with the company of the expense but not the related journal entry.


**(A similar issue happens with an expense paid by the employee when generating the bill upon approval of the expense sheet)**

opw-6007859



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