[IMP] accounting/l10n_de: move GoBD section before PoS section

Since Odoo is now certified GoBD compliant, the GoBD section
should be given priority.

content/applications/finance/fiscal_localizations/germany.rst

@@ -5,170 +5,35 @@ Germany
 German Chart of Accounts
 ========================
 
-The chart of accounts SKR03 and SKR04 are both supported in Odoo. You can choose the
-one you want by going in :menuselection:`Accounting --> Configuration` then choose the
-package you want in the Fiscal Localization section.
+Both the SKR03 and SKR04 charts of accounts are supported in Odoo. To select your
+preferred option, go to :menuselection:`Accounting --> Configuration --> Settings`
+and select the desired package in the :guilabel:`Fiscal Localization` section.
 
-Be careful, you can only change the accounting package as long as you have not created any accounting entry.
+.. note::
+   - The SK03 chart of accounts is installed by default.
+   - Selecting another package is only possible if no accounting entry has been posted.
 
-.. tip::
-
-    When you create a new Odoo Online database, the SKR03 is installed by default.
-
-German Accounting Reports
+German accounting reports
 =========================
 
-Here is the list of German-specific reports available on Odoo Enterprise:
+The following German-specific reports are available:
 
 - Balance Sheet
 - Profit & Loss
 - Tax Report (Umsatzsteuervoranmeldung)
-- Partner VAT Intra
+- EC Sales List
+- Intrastat
 
-Export from Odoo to Datev
+Export from Odoo to DATEV
 =========================
 
-It is possible to export your accounting entries from Odoo to Datev. To be able to use this
-feature, the german accounting localization needs to be installed on your Odoo Enterprise database.
-Then you can go in :menuselection:`Accounting --> Reporting --> General Ledger` then click on the
-**Export Datev (csv)** button.
-
-.. _germany/pos:
-
-Point of Sale in Germany: Technical Security System
-===================================================
-
-The **Kassensicherungsverordnung** (The Act on Protection against Manipulation of Digital Records)
-requires that electronic record-keeping systems - including the :doc:`point of sale
-</applications/sales/point_of_sale>` systems - must be equipped with a **Technical Security System**
-(also called **TSS** or **TSE**).
-
-Odoo offers a service that is compliant with the help of `fiskaly <https://fiskaly.com>`_, a
-*cloud-based solution*.
-
-.. important::
-   Since this solution is cloud-based, a working internet connection is required.
-
-.. note::
-   The only VAT rates allowed are given by fiskaly. You can check these rates by consulting:
-   `fiskaly DSFinV-K API: VAT Definition
-   <https://developer.fiskaly.com/api/dsfinvk/v0/#tag/VAT-Definition>`_.
-
-Configuration
--------------
-
-Modules installation
-~~~~~~~~~~~~~~~~~~~~
-
-#. If your database was created before June 2021, :ref:`upgrade <general/upgrade>` your **Point of
-   Sale** app (`point_of_sale`) and the **Restaurant** module (`pos_restaurant`).
-#. :ref:`Install <general/install>` the **Germany - Certification for Point of Sale**
-   (`l10n_de_pos_cert`) and **Germany - Certification for Point of Sale of type restaurant**
-   (`l10n_de_pos_res_cert`) modules.
-
-   .. tip::
-      If these modules are not listed, :ref:`update the app list <general/install>`.
-
-.. image:: germany/pos-upgrade.png
-   :align: center
-   :alt: Upgrading Odoo Point of Sale from the Apps dashboard
-
-Register your company at the financial authority
-~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
-
-To register your company, go to :menuselection:`Settings --> General Settings --> Companies -->
-Update Info`, fill out the following fields and *Save*.
-
-- **Company name**
-- Valid **address**
-- **VAT** number
-- **St.-Nr** (Steuernummer): this number is assigned by the tax office to every taxable natural or
-  legal person. (e.g., `2893081508152`)
-- **W-IdNr** (Wirtschafts-Identifikationsnummer): this number is used as a permanent
-  identification number for economically active persons.
-
-You can then **register your company through fiskaly** by opening the *fiskaly* tab and clicking on
-the *fiskaly Registration* button.
-
-.. image:: germany/fiskaly-registration.png
-   :align: center
-   :alt: Button to register a company through fiskaly in Odoo
-
-.. tip::
-   If you do not see the *fiskaly Registration* button, make sure that you *saved* your company
-   details and are not in *editing mode* anymore.
-
-Once the registration has been finalized, new fields appear:
-
-- **fiskaly organization ID** refers to the ID of your company at the fiskaly side.
-- **fiskaly API key** and **secret** are the credentials the system uses to access the services
-  offered by fiskaly.
-
-.. image:: germany/fiskaly-keys.png
-   :align: center
-   :alt: fiskaly keys as displayed on Odoo
-
-.. note::
-   It is possible to request new credentials if there is any issue with the current ones.
-
-Create and link a Technical Security System to your PoS
-~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
-
-.. image:: germany/create-tss.png
-   :align: right
-   :alt: Create TSS option from a point of sale
-
-To use your point of sale in Germany, you first have to create a :abbr:`TSS (Technical Security
-System)` for it.
-
-To do so, go to :menuselection:`Point of Sale --> Configuration --> Point of Sale`, open the point
-of sale you want to edit, then check the box next to **Create TSS** and *Save*.
-
-.. image:: germany/tss-ids.png
-   :align: right
-   :alt: Example of TSS ID and Client ID from fiskaly in Odoo Point of Sale
-
-Once the creation of the TSS is successful, you can find your **TSS ID** and **Client ID** under the
-*fiskaly API* section.
-
-- **TSS ID** refers to the ID of your TSS at fiskaly's side.
-- **Client ID** refers to your PoS but at fiskaly's side.
-
-DSFinV-K
---------
-
-.. image:: germany/dsfinv-k-export.png
-   :align: right
-   :alt: Menu to export DSFinV-K
-
-Whenever you close a PoS session, the orders' details are sent to the :abbr:`DSFinV-K (Digitale
-Schnittstelle der Finanzverwaltung für Kassensysteme)` service of fiskaly.
-
-In case of an audit, you can export the data sent to DSFinV-K by going to :menuselection:`Point of
-Sale --> Orders --> DSFinV-k exports`.
-
-These fields are mandatory:
-
-- **Name**
-- **Start Datetime** (export data with dates larger than or equal to the given start date)
-- **End Datetime** (export data with dates smaller than or equal to the given end date)
-
-Leave the **Point of Sale** field blank if you want to export the data of all your points of sale.
-Specify a Point of Sale if you want to export this specific PoS' data only.
-
-The creation of a DSFinV-K export triggers on export at fiskaly's side.
-
-.. image:: germany/dsfinv-k-export-fields.png
-   :align: center
-   :alt: Pending DSFinV-K export on Odoo
-
-As you can see, the **State** is *Pending*. This means that the export has been successfully
-triggered and is being processed. You have to click on *Refresh State* to check if it is ready.
+Provided that the German localization is installed, you can export your accounting entries
+from Odoo to DATEV from the general ledger.
 
 .. _germany/gobd:
 
-German Tax Accounting Standards: Odoo's guide to GoBD Compliance
-================================================================
+GoBD compliance
+===============
 
 **GoBD** stands for *Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern,
 Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff*.
@@ -183,16 +48,11 @@ January 2020 to specify some of the content and due to the development of digita
 hosting, paperless companies, etc.).
 
 .. important::
-   Odoo gives you **the means to be compliant with GoBD**.
+   Odoo is certified **GoBD-compliant**.
 
 What do you need to know about GoBD when relying on accounting software?
 ------------------------------------------------------------------------
 
-.. note::
-   If you can, the best way to understand GoBD is to Read the `Official GoBD text
-   <https://ao.bundesfinanzministerium.de/ao/2021/Anhaenge/BMF-Schreiben-und-gleichlautende-Laendererlasse/Anhang-64/anhang-64.html>`_.
-   It is a bit long but quite readable for non-experts. But in short, here is what to expect:
-
 The **GoBD is binding for companies that have to present accounts, which includes SMEs, freelancers,
 and entrepreneurs, to the financial authorities**. As such, **the taxpayer himself is the sole
 responsible** for the complete and exhaustive keeping of fiscal-relevant data (above-mentioned
@@ -292,7 +152,7 @@ In case of a handover of the financial data on a storage device, the format is *
 the GoBD. It can be, for example, in XLS, CSV, XML, Lotus 123, SAP-format, AS/400-format, or else.
 Odoo supports the CSV and XLS-export of financial data out-of-the-box. The GoBD **recommends** the
 export in a specific XML-based GoBD-format (see "Ergänzende Informationen zur
-Datenntträgerüberlassung" §3) but it is not binding.
+Datenträgerüberlassung" §3) but it is not binding.
 
 What is the role and meaning of the compliance certification?
 -------------------------------------------------------------
@@ -330,3 +190,109 @@ What happens if you are not compliant?
 
 In the event of an infringement, you can expect a fine but also a court order demanding the
 implementation of specific measures.
+
+.. _germany/pos:
+
+Point of Sale in Germany: Technical Security System
+===================================================
+
+The **Kassensicherungsverordnung** (The Act on Protection against Manipulation of Digital Records)
+requires that electronic record-keeping systems - including the :doc:`point of sale
+</applications/sales/point_of_sale>` systems - must be equipped with a **Technical Security System**
+(also called **TSS** or **TSE**).
+
+Odoo offers a service that is compliant with the help of `fiskaly <https://fiskaly.com>`_, a
+*cloud-based solution*.
+
+.. important::
+   Since this solution is cloud-based, a working internet connection is required.
+
+.. note::
+   The only VAT rates allowed are given by fiskaly. You can check these rates by consulting:
+   `fiskaly DSFinV-K API: VAT Definition
+   <https://developer.fiskaly.com/api/dsfinvk/v0/#tag/VAT-Definition>`_.
+
+Configuration
+-------------
+
+Modules installation
+~~~~~~~~~~~~~~~~~~~~
+
+#. If your database was created before June 2021, :ref:`upgrade <general/upgrade>` your **Point of
+   Sale** app (`point_of_sale`) and the **Restaurant** module (`pos_restaurant`).
+#. :ref:`Install <general/install>` the **Germany - Certification for Point of Sale**
+   (`l10n_de_pos_cert`) and **Germany - Certification for Point of Sale of type restaurant**
+   (`l10n_de_pos_res_cert`) modules.
+
+   .. tip::
+      If these modules are not listed, :ref:`update the app list <general/install>`.
+
+.. image:: germany/pos-upgrade.png
+   :align: center
+   :alt: Upgrading Odoo Point of Sale from the Apps dashboard
+
+Register your company at the financial authority
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+To register your company, go to :menuselection:`Settings --> General Settings --> Companies -->
+Update Info`, fill out the following fields and *Save*.
+
+- **Company name**
+- Valid **address**
+- **VAT** number
+- **St.-Nr** (Steuernummer): this number is assigned by the tax office to every taxable natural or
+  legal person. (e.g., `2893081508152`)
+- **W-IdNr** (Wirtschafts-Identifikationsnummer): this number is used as a permanent
+  identification number for economically active persons.
+
+You can then **register your company through fiskaly** by opening the *fiskaly* tab and clicking on
+the *fiskaly Registration* button.
+
+.. tip::
+   If you do not see the *fiskaly Registration* button, make sure that you *saved* your company
+   details and are not in *editing mode* anymore.
+
+Once the registration has been finalized, the following fields appear:
+
+- :guilabel:`Fiskaly Organization ID`: refers to the ID of your company on fiskaly;
+- :guilabel:`Fiskaly API Key` and :guilabel:`Fiskaly API Secret`:
+  credentials used by the system to access the services offered by fiskaly.
+
+.. note::
+   It is possible to request new credentials if there is any issue with the current ones.
+
+Create and link a Technical Security System to your PoS
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+To use your point of sale in Germany, you first have to create a :abbr:`TSS (Technical Security
+System)` for it.
+
+To do so, :ref:`access the POS settings <configuration/settings>`, select your POS`,
+scroll down to the :guilabel:`Fiskaly API section`, enable :guilabel:`Create TSS`,
+and :guilabel:`Save`.
+
+Once the TSS has been created, the following fields appear:
+
+- :guilabel:`TSS ID`: refers to the ID of your TSS on fiskaly.
+- :guilabel:`Fiskaly Client ID`: refers to your PoS on fiskaly.
+
+DSFinV-K
+--------
+
+Whenever you close a PoS session, the orders' details are sent to the :abbr:`DSFinV-K (Digitale
+Schnittstelle der Finanzverwaltung für Kassensysteme)` service of fiskaly.
+
+In case of an audit, you can export the data sent to DSFinV-K by following these steps:
+
+#. Go to :menuselection:`Point of Sale --> Orders --> DSFinV-k exports` and click :guilabel:`New`.
+#. Fill in the :guilabel:`Start Datetime` and :guilabel:`End Datetime` fields.
+#. Select a :guilabel:`Point of Sale` or leave the field empty to export the data of all your points of sale.
+
+The creation of a DSFinV-K export triggers an export on fiskaly's side.
+
+.. image:: germany/dsfinv-k-export-fields.png
+   :align: center
+   :alt: Pending DSFinV-K export on Odoo
+
+The :guilabel:`State` is then set to :guilabel:`Pending`. This means that the export has been successfully
+triggered and is being processed. Click :guilabel:`Refresh State` to check if it is ready.