[ADD] accounting/l10n: new localization page for United Arab Emirates

content/applications/finance/fiscal_localizations.rst

@@ -124,7 +124,7 @@ available on Odoo.
 - Taiwan - Accounting
 - Thailand - Accounting
 - Turkey - Accounting
-- U.A.E. - Accounting
+- :doc:`United Arab Emirates - Accounting <fiscal_localizations/united_arab_emirates>`
 - :doc:`UK - Accounting <fiscal_localizations/united_kingdom>`
 - Ukraine - Accounting
 - United States - Accounting
@@ -154,4 +154,5 @@ available on Odoo.
    fiscal_localizations/peru
    fiscal_localizations/spain
    fiscal_localizations/switzerland
+   fiscal_localizations/united_arab_emirates
    fiscal_localizations/united_kingdom

content/applications/finance/fiscal_localizations/united_arab_emirates.rst

@@ -0,0 +1,215 @@
+====================
+United Arab Emirates
+====================
+
+.. _uae/installation:
+
+Installation
+============
+
+:ref:`Install <general/install>` the following modules to get all the features of the **United Arab
+Emirates** localization:
+
+.. list-table::
+   :header-rows: 1
+
+   * - Name
+     - Technical name
+     - Description
+   * - :guilabel:`United Arab Emirates - Accounting`
+     - ``l10n_ae``
+     - Default :doc:`fiscal localization package </applications/finance/fiscal_localizations>`.
+       Includes all accounts, taxes, and reports.
+   * - :guilabel:`U.A.E. - Payroll`
+     - ``l10n_ae_hr_payroll``
+     - Includes all rules, calculations, and salary structures.
+   * - :guilabel:`U.A.E. - Payroll with Accounting`
+     - ``l10n_ae_hr_payroll_account``
+     - Includes all accounts related to the payroll module.
+   * - :guilabel:`United Arab Emirates - Point of Sale`
+     - ``l10n_ae_pos``
+     - Includes the UAE-compliant POS receipt.
+
+.. image:: united_arab_emirates/l10n-ae-modules.png
+   :align: center
+   :alt: Select the modules to install.
+
+Chart of accounts
+=================
+
+Go to :menuselection:`Accounting --> Configuration --> Chart of Accounts` to view all default
+accounts available for the UAE localization package. You can filter by :guilabel:`Code` using the
+numbers on the far left or by clicking on :menuselection:`Group By --> Account Type`. You can
+:guilabel:`Enable`/:guilabel:`Disable` reconciliation or **configure** specific accounts according
+to your needs.
+
+.. important::
+   - Always keep at least one **receivable account** and one **payable account** active.
+   - It is also advised to **keep the accounts below active**, as they are used either as transitory
+     accounts by Odoo or are specific to the **UAE localization package**.
+
+     .. list-table::
+        :header-rows: 1
+
+        * - Code
+          - Account Name
+          - Type
+        * - 102011
+          - Accounts Receivable
+          - Receivable
+        * - 102012
+          - Accounts Receivable (POS)
+          - Receivable
+        * - 201002
+          - Payables
+          - Payable
+        * - 101004
+          - Bank
+          - Bank and Cash
+        * - 105001
+          - Cash
+          - Bank and Cash
+        * - 100001
+          - Liquidity Transfer
+          - Current Assets
+        * - 101002
+          - Outstanding Receipts
+          - Current Assets
+        * - 101003
+          - Outstanding Payments
+          - Current Assets
+        * - 104041
+          - VAT Input
+          - Current Assets
+        * - 100103
+          - VAT Receivable
+          - Non-current Assets
+        * - 101001
+          - Bank Suspense Account
+          - Current Liabilities
+        * - 201017
+          - VAT Output
+          - Current Liabilities
+        * - 202001
+          - End of Service Provision
+          - Current Liabilities
+        * - 202003
+          - VAT Payable
+          - Non-current Liabilities
+        * - 999999
+          - Undistributed Profits/Losses
+          - Current Year Earnings
+        * - 400003
+          - Basic Salary
+          - Expenses
+        * - 400004
+          - Housing Allowance
+          - Expenses
+        * - 400005
+          - Transportation Allowance
+          - Expenses
+        * - 400008
+          - End of Service Indemnity
+          - Expenses
+
+Taxes
+=====
+
+To access your taxes, go to :menuselection:`Accounting --> Configuration --> Taxes`.
+Activate/deactivate, or :doc:`configure </applications/finance/accounting/taxation/taxes/taxes>` the
+taxes relevant to your business by clicking on them. Remember to only set tax accounts on the **5%**
+tax group, as other groups do not need closing. To do so, enable the :doc:`developer mode
+<../../general/developer_mode>` and go to :menuselection:`Configuration --> Tax Groups`. Then, set a
+:guilabel:`Tax current account (payable)`, :guilabel:`Tax current account (receivable)`, and an
+:guilabel:`Advance Tax payment account` for the **5%** group.
+
+.. note::
+   The :abbr:`RCM (Reverse Charge Mechanism)` is supported by Odoo.
+
+.. image:: united_arab_emirates/uae-localization-taxes.png
+   :align: center
+   :alt: Preview of the UAE localization package's taxes.
+
+Currency exchange rates
+=======================
+
+To update the currency exchange rates, go to :menuselection:`Accounting --> Configuration -->
+Settings --> Currencies`. Click on the update button (:guilabel:`🗘`) found next to the
+:guilabel:`Next Run` field.
+
+To launch the update automatically at set intervals, change the :guilabel:`Interval` from
+:guilabel:`Manually` to the desired frequency.
+
+.. note::
+   By default, the UAE Central Bank exchange rates web service is used. Several other providers are
+   available under the :guilabel:`Service` field.
+
+.. _uae/payroll:
+
+Payroll
+=======
+
+The :guilabel:`UAE - Payroll` module creates the necessary **salary rules** in the Payroll app in
+compliance with the UAE rules and regulations. The salary rules are linked to the corresponding
+accounts in the **chart of accounts**.
+
+.. image:: united_arab_emirates/uae-localization-salary-rules.png
+   :align: center
+   :alt: The UAE Employee Payroll Structure.
+
+Salary rules
+------------
+
+To apply these rules to an employee's contract, go to :menuselection:`Payroll --> Contracts -->
+Contracts` and select the employee's contract. In the :guilabel:`Salary Structure Type` field,
+select :guilabel:`UAE Employee`.
+
+.. image:: united_arab_emirates/uae-localization-salary-structure.png
+   :align: center
+   :alt: Select the Salary Structure Type to apply to the contract.
+
+Under the :guilabel:`Salary Information` tab, you can find details such as the:
+
+- :guilabel:`Wage`;
+- :guilabel:`Housing Allowance`;
+- :guilabel:`Transportation Allowance`;
+- :guilabel:`Other Allowances`;
+- :guilabel:`Number of Days`: used to calculate the :ref:`end of service provision
+  <uae-end-of-service-provision>`.
+
+.. note::
+   - **Leave deductions** are calculated using a salary rule linked to the **unpaid leave** time-off
+     type;
+   - Any other deductions or reimbursements are made *manually* using other inputs;
+   - **Overtimes** are added *manually* by going to :menuselection:`Work Entries --> Work Entries`;
+   - **Salary attachments** are generated by going to :menuselection:`Contracts -->
+     Salary Attachments`. Then, :guilabel:`Create` an attachment and select the :guilabel:`Employee`
+     and the :guilabel:`Type (Attachment of Salary, Assignment of Salary, Child Support)`.
+
+.. tip::
+   To prevent a rule from appearing on a paycheck, go to :menuselection:`Payroll --> Configuration
+   --> Rules`. Click on :guilabel:`UAE Employee Payroll Structure`, select the rule to hide, and
+   uncheck :guilabel:`Appears on Payslip`.
+
+.. _uae-end-of-service-provision:
+
+End of service provision
+------------------------
+
+The provision is defined as the total monthly allowance *divided* by 30 and then *multiplied* by the
+number of days set in the field :guilabel:`Number of days` at the bottom of a contract's form.
+
+The provision is then calculated via a salary rule associated with two accounts: the **End Of
+Service Indemnity (Expense account)** and the **End of Service Provision (Non-current Liabilities
+account)**. The latter is used to pay off the **end of service amount** by settling it with the
+**payables account**.
+
+.. note::
+   The end of service amount is calculated based on the gross salary and the start and end dates of
+   the employee’s contract.
+
+Invoices
+--------
+
+The UAE localization package allows the generation of invoices in English, Arabic, or both. The
+localization also includes a line to display the **VAT amount** per line.