Steps to Reproduce:
1. Configure Payment Term (Accounting > Configuration > Payment Terms) containing multiple installments.
2. Create a Customer Invoice with this Payment Term.
3. Post the invoice.
4. Register a payment and fully reconcile one of the installments.
5. Navigate to the customer's Follow-Up Report (Accounting > Reporting > Partner Ledger > Report: Follow-Up Report).
6. Navigate to remaining open installment/account move line for that invoice.
7. Turn On or Off the No Follow-Up toggle for the invoice.

An error occurs when enabling or disabling the No Follow-Up toggle.

Issue:
Enabling or disabling the No Follow-Up toggle on a remaining open installment in the Follow-Up Report raises a server error when the invoice contains multiple installments and one or more installments are already fully reconciled.

Root Cause:
The Follow-Up Report only loads and sends non-fully reconciled account move lines from the JavaScript side through all_line_ids. In action_toggle_no_followup(), when the selected line belongs to an invoice, the code retrieves all receivable/payable lines of the invoice, including fully reconciled installments:

```
move.line_ids.filtered(
    lambda line: line.account_type in ('asset_receivable', 'liability_payable'),
)
```

The method then attempts to map every receivable/payable line to a report line ID using aml_id_to_line_id. Since fully reconciled installments are not present in all_line_ids, they are missing from the mapping dictionary, causing a KeyError when accessing:

`aml_id_to_line_id[line.id]
`

Fix:
Restricted the impacted lines to those present in the report by adding a check that the account move line exists in aml_id_to_line_id before performing the mapping:

```
lambda line: line.account_type in ('asset_receivable', 'liability_payable')
             and line.id in aml_id_to_line_id
```


opw-6245448

Forward-Port-Of: odoo/enterprise#126785
Forward-Port-Of: odoo/enterprise#126156

### Issue before this commit:
When generating a tax closing entry, the VAT credit carryover from the previous period is missing from the journal entry lines. This results in an incorrect net payable amount.

### Steps to reproduce the issue:
1. Download Accounting
2. Go to Vendor > Bills
3. Create a vendor bill with date in June and price > 0 (ex. 1000$) and the 15% tax that produce a 150$ VAT tax
4. Go to Customers > Invoices
5. Create an invoice with price > 0 (ex. 9000$), the date in July and the 15% tax that will produce a 1350$ VAT tax
6. Go to Tax Return and validate all opened months up to July and see that for June the balance is -150$
9. Then go to View Entries of July using the 3 dots next to the "submit" button and see that there is no mentioning of the 150$ carry over of credit from the month before

### Cause of the issue:
During a forward-port merge conflict resolution, the code block responsible for retrieving the historical balance from the receivable_account_id was wrongly removed ([diff](https://github.com/odoo/enterprise/compare/b760c1dbee6bfb628bae32041c5b5c7dcaa623a4..4ea95b0c15f5f791d088330596c64ece58effa44)). Consequently, the system only checked the advance_account_id for previous balances, completely ignoring existing credits parked in the standard receivable account.

### Reason to introduce the fix:
Restore the dropped logic and the _create_tax_receivable_current_line function. This ensures the tax closing process automatically factors in previous VAT credits from the receivable account, providing accurate closing entries out-of-the-box without requiring extra configuration from the user.

opw-6438648

**Issue**
When rental transfers are enabled and rental pickups/returns are processed through stock pickings, it may become impossible to perform a subsequent rental return through the rental return wizard.

**Steps to reproduce**
- Activate "Rental Transfers" in the settings
- Create a rental product P, tracked by serial number
- Create two serial numbers for P
- Create and confirm a rental order for 2 units of P
- Validate the pickup transfer
- Partially validate the return transfer without creating a backorder
- Open the rental order and click on "Return" 
-> The return wizard opens without any available serial number and validation fails with a serial number-related error.

**Cause**
When clicking on "Return", if there is no pending pickup/return transfer: https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_stock_renting/models/sale_order.py#L62-L68 the rental return wizard is opened directly:
https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_renting/models/sale_order.py#L316 No serial number is prefilled in the wizard because `returned_lot_ids` is empty: https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_stock_renting/wizard/rental_processing.py#L122-L124 This is because `returnable_lot_ids` is empty as well. `returnable_lot_ids` is computed while generating the wizard lines: https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_renting/wizard/rental_processing.py#L38 https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_renting/wizard/rental_processing.py#L47-L48 https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_stock_renting/wizard/rental_processing.py#L99-L106 and `returnable_lots` is empty because both `pickedup_lots` and `returned_lots` are. Those fields are currently only populated through the rental wizard flow: https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_stock_renting/wizard/rental_processing.py#L42-L43 https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_stock_renting/wizard/rental_processing.py#L160-L161 https://github.com/odoo/enterprise/blob/d1ba2417affb81c4351ab9f86bc0a6ad5ceb8caf/sale_stock_renting/wizard/rental_processing.py#L166-L167

Since this flow uses stock pickings instead of the rental wizard, those fields are never updated, preventing the wizard from determining any returnable serial number.

opw-6150305

Forward-Port-Of: odoo/enterprise#126594
Forward-Port-Of: odoo/enterprise#119257

When attempting to refund orders that were created with the "Consumidor Final" customer. The refund validation would crash with a TypeError instead of showing the proper error message.

Steps to reproduce:
-------------------
In POS with l10n_ec_edi module activated:
* Create a new order with "Consumidor Final" as customer
* Add products and pay the order
* Validate the order
* Attempt to refund this order

> Observation:
The refund validation would crash with:
TypeError: Cannot read properties of undefined (reading 'add') at OrderPaymentValidation.isOrderValid

Why the fix:
------------
The code was trying to access `this.dialog` which is undefined in the OrderPaymentValidation class context. The dialog service should be accessed via `this.pos.dialog`, which is the correct pattern used throughout the base OrderPaymentValidation class. This fix ensures the error dialog is properly displayed when attempting to refund orders for the anonymous final consumer, instead of crashing with a TypeError.

opw-6427113

Forward-Port-Of: odoo/enterprise#126308