Comment 6 for bug 662821

Fabien, I'll explain a bit more (as it seems there are more differences between Belgium accounting and Spanish accounting than I though):

We have these two main "user histories":

  A - "I'm an accountant of an Spanish company, after closing a fiscal year I need to print my Journal (for that year) with all the entries numbered in sequential order by date without gaps, so I can handle it to the Mercantile Register"

  B - "I'm an accountant of an Spanish company, after closing a period I need to print the list of the invoices (for that period) grouped by sequence and numbered in sequential order by date without gaps, so I can handle it to the Mercantile Register"

Now notice that:

  - In user history A, I say "Journal": for a Spanish company there is a single "Journal"; we don't use different sequences on different "journals" as (outside OpenERP) we simple don't have "journals" but just one big "Journal" for everything (1*).

  - In user history B, I talk about "grouping invoices by sequence": we are allowed to have different invoice sequences (2*), even more, we are forced to have different sequences for invoices and refunds.

In addition, we 'must' not do changes in the invoices, and we 'should' not do changes in the accounting entries: it is pretty usual on Spain to renumber the account numbers when closing the fiscal year (every Spanish accounting software has that feature), but renumbering the (customer) invoices is not legal (or even feasible, as they may be printed & sent already).

If you are interested these are the legal orders that force us to work like that:

*1 "Código de Comercio de 1885" ("Comercial Code of 1885"), point 28.2:
"2. El libro Diario registrará día a día todas las operaciones relativas a la actividad de la empresa." (http://www.gabilos.com/leyes/ccom.l1t3.html#a28)
Badly translated: "The Journal book would register day by day every operation related to the company activities." (notice that "every", and that it says "book" not "books").

*2 Order "RD 1496/2003", point 6 "Contenido de la factura." ("Invoice contents"):
"Número y, en su caso, serie. La numeración de las facturas dentro de cada serie será correlativa.
Se podrán expedir facturas mediante series separadas cuando existan razones que lo justifiquen y, entre otros supuestos, cuando el obligado a su expedición cuente con varios establecimientos desde los que efectúe sus operaciones y cuando el obligado a su expedición realice operaciones de distinta naturaleza." (http://www.gabilos.com/leyes/rd1496-2003.t1.html#a2)
Badly translated: "(Invoices content: ...) Number, and if needed, sequence. Invoices numbering inside each sequence will be correlative.
Invoices can be emited using different series when there are reasons to justify it and, among other reasons, when the emisor does its operations from several places and when the operations have different nature"

CONCLUSION: we are need to use several sequences for invoices, but we must use a single sequence for all the account moves! That's why the new 6.0 behavior isn't valid for us, but 5.0 behavior was alright!

I hope now we understand better each other :)