Issue:
Sending payments to SAT before its full amount is reconciled allow sending the same invoice payment several times to CFDI.

Steps to reproduce:
- In a Mexican company
- Create an invoice A of $40 to Inmobiliaria CVA
- Confirm and send to CFDI
- Go to bank, create a new Bank transaction of $80
- reconcile with Invoice A
- Go to invoice A => click on button "Update payments" (it doesn't appear in previous versions)
- Then sheet CFDI and Download There is the first XML sent to CFDI with payment for invoice A
- Create an invoice B of $40 to Inmobilira CVA
- Confirm and send to CFDI
- reconcile the transaction with Invoice B
- Go to invoice B
- Click on button "Update payments"
- Then sheet CFDI and Download There is the second XML sent to CFDI with payment for invoices A and B

Invoice A payment was sent twice to CFDI

Expected behavior:
- The "Update payment" button should appear only once the invoice payment is fully reconciled.

Current behavior:
- The update payment button appear once the invoice is reconciled with a payment.

The method `_l10n_mx_edi_cfdi_invoice_get_payments_diff` is called twice, once to check whether it's needed to display the "Update button" and once when you try to update the payment (called only after clicking on said button).

opw-5432421

### Issue before this commit:
Importing a simplified Italian electronic invoice or credit note (e.g., TD08) fails with a float division by 0 traceback if a document line consists entirely of taxes (where the total line amount equals the tax amount).

### Steps to reproduce the issue:
1. Download Accounting and l10n_it
2. Switch to IT company
3. Go to Vendors > Refunds
4. Try to import the xml from the ticket

### Cause of the issue:
The XML parser attempts to dynamically calculate the tax percentage using the formula tax_amount / (amount - tax_amount). When a line is purely a tax adjustment, the taxable base (amount - tax_amount) evaluates to exactly zero, triggering the critical division by zero crash.
https://github.com/odoo/odoo/blob/e3b0ca11d99b2ef819cdad68b169112cd73668b6/addons/l10n_it_edi/models/account_move.py#L1863-L1867

### Reason to introduce the fix:
To ensure Odoo successfully imports valid, tax-only EDI documents already accepted by the Agenzia delle Entrate.

Ticket [link](https://www.odoo.com/odoo/project.task/6217373)
opw-6217373

Forward-Port-Of: odoo/odoo#266930
Forward-Port-Of: odoo/odoo#266374

When calling on a empty recordset action_mark_as_done, it creates a traceback.

**Observation**

When calling action_mark_as_done, the method first loops over each workorder to perform various safety checks, and then calls button_finish to close all workorders:
https://github.com/odoo/enterprise/blob/24008b550c5e7cf04cde2028c40f8a32d5b0e504/mrp_workorder/models/mrp_workorder.py#L881-L888 
Inside button_finish, it retrieves all open workorders and marks them as done:
 - Retrieve open workorders: https://github.com/odoo/odoo/blob/36a1c6300f52f408b6af3f769e26686e07810e5a/addons/mrp/models/mrp_workorder.py#L659 
 - mark them as done:
https://github.com/odoo/odoo/blob/36a1c6300f52f408b6af3f769e26686e07810e5a/addons/mrp/models/mrp_workorder.py#L675-L678

Returning to action_mark_as_done, it attempts to set the state to 'done' on the last workorder outside of the loop, referencing the loop variable:
https://github.com/odoo/enterprise/blob/24008b550c5e7cf04cde2028c40f8a32d5b0e504/mrp_workorder/models/mrp_workorder.py#L894 

-> If self is empty, the loop never executes. This leaves the loop variable empty, which ultimately triggers a traceback.

opw-6239910

Forward-Port-Of: odoo/enterprise#118403

**Description of the issue/feature this PR addresses:**
This PR fixes an "Invalid Operation" UserError during the Bill Matching process. The error occurs when Odoo attempts to call the line addition method on a Posted Vendor Bill, even when there are no new residual lines to add. This triggers a write attempt on read-only fields (such as invoice_line_ids) of a validated account move, which is prohibited by Odoo’s ORM.

Furthermore, this addresses a functional inconsistency: Odoo allows users to select "Posted" bills in the matching view, but the underlying code is not prepared to handle a "zero residual" scenario on a validated move. If Odoo intends to prevent matching on posted bills, they should be filtered out from the view; since they are available to select, the system must be able to process them when no further modifications to the accounting entries are required.

**Current behavior before PR:**
When performing a match between a posted Vendor Bill and Purchase Order lines where the "residual" (lines left to add) is zero:

The system executes _add_purchase_order_lines() regardless of whether the recordset of lines is empty.
Odoo's ORM detects an update attempt on a posted record.
A UserError is raised: "You cannot modify the following readonly fields on a posted move: invoice_line_ids".
This blocks the user from completing the matching process even if the lines are already technically accounted for.

**Desired behavior after PR is merged:**
The system will check if residual_purchase_order_lines contains any records before attempting to update the bill.
If there are no lines to add, the method call is skipped.
The matching process completes successfully without attempting an illegal write on a posted move.

**Steps to Reproduce**
1) Create a Purchase Order (PO): Add a product (e.g., "Acoustic Bloc Screens") and confirm the order.
2) Create a Vendor Bill manually: Do not use the "Create Bill" button from the PO. Instead, go to Accounting -> Vendors -> Bills and create a new bill for the same vendor and product.
3) Post the Bill: Set a bill date and click Confirm to move it to the "Posted" state.
4) Open Bill Matching: Go back to the Purchase Order and click the Bill Matching button (or navigate to the matching view).
5) Select Lines: Select the PO line and the corresponding Bill line (which are already equal in quantity/price).
6) Trigger the Match: Click on the Match button.

Observe Error: An "Invalid Operation" popup appears, preventing the link because Odoo tries to "add" zero lines to a posted invoice.


**Video:**
https://drive.google.com/file/d/12aeZIx1JRRSKA9TaWfXy0TeSOgMUMQcg/view
---
I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

Forward-Port-Of: odoo/odoo#241171

Problem:
When selecting text containing `o_inline_code` and applying formatting such as bold, italic, or underline, the formatting cannot be removed.

Cause:
When applying formatting, nodes matching
`is_formattable_node_predicates` are ignored. However, when checking
whether the selection is already formatted, those nodes are not ignored,
so the selection is erroneously considered to be only partially
formatted.

Solution:
Take `is_formattable_node_predicates` into account when checking whether a selection is formatted.

Steps to reproduce:
- Go to To-Do → Create New.
- Type some text and add inline code on the same line.
- Select all content using Ctrl + A.
- Apply formatting such as bold, italic, or underline using keyboard shortcuts (Ctrl + B / Ctrl + I / Ctrl + U).
- Press the same shortcut again to remove the formatting.
- Observe that the formatting is not removed.

task-6229228

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

Forward-Port-Of: odoo/odoo#265183

__

## Short functional explanation of the error
When confirming a Purchase Order holding lines with an analytic distribution that has been manually added, and creating a vendor bill out of this PO using the Auto-Complete field. When we change the account of that line, the line loses the manually added Analytic Distribution.

## Reproduction Steps
1. Go to Accounting. Click on the tab Configuration; under the Analytic Accounting section, click on Analytic Distribution Models.
2. Create an Analytic Distribution Model for a product.
3. Go to Purchase. Create a new PO, set a Vendor and select the product you created the Analytic Distribution Model for. On the right side of the form, click on the view menu and check Analytic Distribution to make it appear.
4. Click on the Analytic Distribution of the product and add a new one; for example, select Administrative in the Departments section.
5. Confirm order.
6. Go to Accounting and click on the Vendors tab > Bills. Create a new bill, and in the field Auto-Complete, select the PO you just created.
7. Change the account of the line.

### Expected behavior
Only the account should be changed on the line.

### Unexpected behavior
The manually added Analytic Distribution has disappeared.

## Origin of the issue
When we change the `account_id` field, the compute method `_compute_analytic_distribution` is triggered. This method retrieves the related distributions of the line:
https://github.com/odoo/odoo/blob/af32885ec5f07d492f3b8e8fff1785996a739f72/addons/account/models/account_move_line.py#L1154 which, in the context of Purchase, calls this method: https://github.com/odoo/odoo/blob/af32885ec5f07d492f3b8e8fff1785996a739f72/addons/purchase/models/account_invoice.py#L540-L545 We retrieve the distribution of the related line using `self.purchase_line_id.analytic_distribution`. However, this code isn't triggered when the move line has an analytic distribution, even though the related line `purchase_line_id` might have one! Therefore, we need to execute that code whether or not our move line has an analytic distribution.
Note: the same behavior is to avoid when creating invoices for
quotations.
__
opw-6062466

Forward-Port-Of: odoo/odoo#258380

When having an horizontal group with domain including two companies that
share the same account codes, report lines with account codes engine
don't display the two companies values when both are selected in the
company selector.

Steps to reproduce:

- Install l10n_ch and create two CH companies (CH1 and CH2)
- Create an horizontal group with the field 'Company' and domain '["|",
  ("name", "=", "CH Company"), ("name", "=", "CH 2")]"
- Apply the Horizontal group to CH balance sheet report
- Select both companies in the company selector
- Open CH BS report and activate the horizontal group
-> Only the column of one company is filled

Fix:

https://github.com/odoo/enterprise/commit/9b775ed9d8b2a18e708219c72e95652571f3936a
was introduced in 19.0 to fix the same issue, we fix by backporting it
but we also need to backport this perf commit https://github.com/odoo/enterprise/commit/7da3123dc4487a7092deef8503a9791ceffddcfb
that refactored the code before in a first place

opw-6204601

Forward-Port-Of: odoo/enterprise#118336
Forward-Port-Of: odoo/enterprise#117103

**Steps to reproduce**
1. Create a customer invoice with Invoice Date `2025-05-27` and accounting Date `2026-05-04`.
2. On the *Other Info* tab, set the Delivery Date to `2026-05-04` and post the invoice.
3. Generate the FA(3) XML.

**Issue**
`P_6` is omitted from the payload even though the delivery date differs from the invoice issue date.

The FA(3) information sheet (Warsaw, September 2025, binding from 1 February 2026) defines `P_6` as *"the date of delivery [...] if such date is specified and differs from the date of issue of the invoice"*, where the date of issue is `P_1` (Art. 106e sec. 1 item 1 of the VAT Act). In Odoo `P_1` maps to `invoice_date`, but the template at
https://github.com/odoo/odoo/blob/4890b8021af2a5c025944220043d295bb7bbbb9b/addons/l10n_pl_edi/data/fa3_template.xml#L132 compares `delivery_date` against `invoice.date`, the accounting/entry date. When the invoice is posted on the delivery day the accounting date equals the delivery date, the guard evaluates to false, and `P_6` is wrongly dropped.

Comparing against `invoice.invoice_date` aligns the guard with `P_1` as the spec requires.

Ticket [link](https://www.odoo.com/odoo/project.task/6211119)
opw-6211119

Forward-Port-Of: odoo/odoo#266667

### Issue
In the Italian annual tax report, both VL3/VL4 and VL32/VL33 values could be displayed at the same time

However, according to the report logic, only the positive balance should be shown for each pair:
- VL3 (Tax Due) or VL4 (Tax Credit)
- VL32 (Tax Due) or VL33 (Tax Credit)

The other one should stay 0
If the global balance is null, both can be 0

### Cause
The lines VL3, VL4, VL32, and VL33 were using the shortcut field `aggregation_formula` directly on the `account.report.line` record
This shortcut format does not evaluate or support conditional subformulas like `if_above(EUR(0))`
As a result, the report computed and displayed both lines of each pair without filtering out the negative or unwanted values

### Steps to reproduce
- Install `l10n_it` and `accountant` and switch to IT Company
- Create a balanced Journal Entry for any account
- Add the Tax Grid v20 on one of the lines to impact the annual report
- Open the `Annual Tax Report (IT)` 
- Go to the `VL` section
- Check the value of VL3/VL4 and VL32/VL33
After the fix, only one value can be positive and the other 0

Ticket [link](https://www.odoo.com/odoo/project.task/6212694)
opw-6212694

Forward-Port-Of: odoo/odoo#264294

**Problem:**
When a branch user with no access to the parent company tries to create a transaction for a parent company's journal with a foreign currency set, this will raise an access error.

**Steps to Reproduce:**
- Make a branch of "My Company (San Francisco)"
- Set user "Marc Demo" to only have access to the branch
- Add a new bank journal set to "EUR" currency
- Switch to Marc Demo
- Try to add a transaction in the new bank journal

**Root Cause:**
When a transaction is created, Odoo determines the amount in company currency by converting it from the foreign currency. The method to convert currency uses "with_company()" to use the company's rates, but the allowed companies of the branch user does not have access to the parent company, causing an access error.

**Solution:**
Call the currency conversion with sudo() to ensure access to the relevant companies.

Ticket [link](https://www.odoo.com/odoo/project.task/6186901)
opw-6186901

Forward-Port-Of: odoo/odoo#263668
Forward-Port-Of: odoo/odoo#263425

### Description of the issue/feature this PR addresses:
Prevent Out of Memory (OOM) crashes and drastically improve execution speed when generating the Swedish SIE4 verification export for massive datasets.

### Current behavior before PR:
When exporting a large volume of journal entries (e.g., 190,000+ account moves), the `_export_l10n_se_sie4_verification` method relies on iterating through heavy ORM recordsets and accessing relational child fields (move.line_ids) inside a loop. This triggers a severe N+1 query problem, maxing out server RAM and causing an OOM crash.

### Desired behavior after PR is merged:
The method now utilizes a hybrid data extraction approach:
- The ORM is used strictly to safely evaluate domains (multi-company rules, dates, states) and fetch a lightweight list of valid move_ids.
- A single SQL query with JOIN statements fetches all parent moves, child lines, and account codes in exactly one database query.
- itertools.groupby chunks the flat, lightweight dictionary results back into their respective journal entries.
The export now handles massive datasets in seconds with minimal memory overhead, while remaining perfectly secure.

### Benchmark:

For Memory:
| # Input Data | Before PR | After PR |
| -------- | -------- | -------- |
| ~190,000 moves | MemoryError | 407MB|
| ~200,000 moves | 1.8GB | 174.8 MB|

For Speed:
| # Input Data | Before PR | After PR |
| -------- | -------- | -------- |
| ~190,000 moves | MemoryError | 5.10s |
| ~200,000 moves | 1m29s| 5.3s|

### Reference:
opw-6067999

Forward-Port-Of: odoo/enterprise#117577
Forward-Port-Of: odoo/enterprise#113227