* = l10n_fr_pdp_pos

last backported commit: 373711ba04bd2585f51be26cec31cd80d21d0571

The main difference for the e-invoicing part are the difference in
- peppol (i.e. partner and company / settings)
- the account move send wizard

They were both refactored between 17.0 and 18.0

task-6356968

For the e-reporting part

Co-authored-by: Jérémy Bazin (baje) <baje@odoo.com>

#### [IMP] l10n_fr_pdp: backport Flow 10 e-reporting

Flow 10 e-reporting is needed on 17.0 while its implementation was
introduced in 18.0. The business builder can be reused, but account
EDI helper signatures and company account fields differ between
versions.

Keep the 18.0 dict_to_xml rendering so node ordering, omissions and
control-character sanitization remain identical. Add the local tax
compatibility required for configured exemptions, acquisitions,
reverse charge and UoM codes. Also adapt account lookup to the 17.0
company field.

Validate the generated report against the 0290 reserve fixture and
cover invalid XML control characters. Compose the e-reporting chatter
markup without concatenating translated strings.

This preserves the reference payload while keeping e-reporting
separate from the ongoing e-invoicing backport.

task-6356968

#### [ADD] l10n_fr_pdp_pos: backport Flow 10 POS e-reporting

POS e-reporting depends on closing entries being included in Flow 10.
The 18.0 implementation relies on POS and accounting fields and APIs
which are not available on 17.0.

Detect closing entries through pos.session.move_id, adapt order
creation tests to create_from_ui, and extend the Flow 10 query. Filter
17.0 POS counterpart lines because they are still marked as product
lines. Preserve the sign of separate refund income lines so sales and
refunds are reported net.

This preserves the 18.0 reporting result without changing the
e-invoicing path.

task-6356968

Supersedes #275986 and fixes its approach: that PR updates the withholding rates **in place** on the existing tax records (`ret_10_income_person`, `ret_10_income_rent`, `ret_2_income_person`, and repurposes `ret_2_income_transfer` into a different concept). Those records exist in production databases with posted history behind them, and the pre-law rates remain legally applicable to operations dated before the law's entry into force, so rewriting them breaks prior-period postings, corrections and reports. Following the approach used for equivalent legal rate changes in other localizations on stable branches (`l10n_ee`, `l10n_sk`, `l10n_fi`), this PR adds **new taxes** for the new rates, keeps the pre-law taxes active, archives the superseded 27% remittance withholding, gives the new 15% withholding its own payable account instead of reusing the one tied to L253-12, and leaves the module authorship untouched.

## Description

Dominican Republic Law 30-26 ("medidas pro-crecimiento económico, simplificación fiscal y mitigación de la crisis internacional"), enacted on June 18, 2026, amends several provisions of the Tax Code that affect taxes shipped with the `l10n_do` chart template:

| Concept | Before | After | Effective |
|---|---|---|---|
| ISR withholding on fees/services provided by individuals (art. 309 b) | 10% | 15% (payment on account) | July 2026 |
| ISR withholding on rents paid to individuals (art. 309 a) | 10% | 15% (single and final) | July 2026 |
| ISR withholding on payments abroad for software licenses/subscriptions, royalties, online advertising and cloud data storage (arts. 305-1 / 305-2) | 27% (general remittance rate) | 15% (single and final) | June 18, 2026 |
| ISR withholding on technical services provided by individuals (art. 309 rate over the 20% presumed base of art. 70, Regulation 139-98) | 2% effective | 3% effective | July 1, 2026 (DGII notice 10-26) |

Changes:

- New taxes `ret_15_income_person` and `ret_15_income_rent`. The pre-law 10% taxes are kept active since their rates remain applicable to operations dated before the law.
- New taxes `ret_3_income_person` and `ret_3_income_transfer` for the effective 3% withholding on technical services, posting to a new payable account `l10n_do_21030311` ("Other Withholdings (L30-26)") since their pre-law counterparts' accounts are tied to previous regulations; the pre-law 2% taxes also remain active.
- New tax `ret_15_income_remittance_tech`, posting to a new payable account `l10n_do_21030310` ("ISR Withheld on Remittances Abroad (L30-26)"), since the existing remittance account is tied to L253-12.
- `ret_27_income_remittance` is deactivated in the template, superseded by the new reduced withholding.

The new tax names follow the module's existing convention of tagging the enforcing law (as with "(L253-12)").

No changes are needed in the tax report: the ISR withholding taxes only distribute to payable accounts, without tax grids.

Scope note: Law 30-26 also raises the tax on checks and electronic transfers from 1.5‰ to 2.0‰ (art. 382 of Law 288-04, as amended), deliberately left out here: it is not an invoiceable tax — banks withhold it directly on account debits, so it is handled outside invoice accounting.

References:
- https://presidencia.gob.do/leyes/ley-30-26
- https://www.hacienda.gob.do/ley-30-26-no-dispone-impuestos-por-suscripciones-de-ciudadanos-a-plataformas-digitales-reduce-de-27-a-15-la-retencion-a-empresas-que-contratan-servicios-tecnologicos-en-el-exterior/