feat(report): add Purchase YGB VAT report

Per-document purchase report (Cədvəl 21 — ƏDV - YGB hesabat). A Purchase
Invoice qualifies when submitted and at least one of purchase_type /
agricultural_goods is set (items are not filtered). Columns: document,
date, line code, YGB, amount without VAT (net_total) and VAT amount.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

taxes_az/taxes_az/report/purchase_ygb_vat_report/purchase_ygb_vat_report.js

@@ -0,0 +1,26 @@
+// Copyright (c) 2026, Company and contributors
+// For license information, please see license.txt
+
+frappe.query_reports["Purchase YGB VAT report"] = {
+	"filters": [
+		{
+			"fieldname": "company",
+			"label": __("Company"),
+			"fieldtype": "Link",
+			"options": "Company",
+			"default": frappe.defaults.get_user_default("Company")
+		},
+		{
+			"fieldname": "from_date",
+			"label": __("From Date"),
+			"fieldtype": "Date",
+			"default": frappe.datetime.month_start()
+		},
+		{
+			"fieldname": "to_date",
+			"label": __("To Date"),
+			"fieldtype": "Date",
+			"default": frappe.datetime.month_end()
+		}
+	]
+};

taxes_az/taxes_az/report/purchase_ygb_vat_report/purchase_ygb_vat_report.json

@@ -0,0 +1,23 @@
+{
+ "add_total_row": 0,
+ "columns": [],
+ "creation": "2026-06-24 14:00:00",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "letterhead": null,
+ "modified": "2026-06-24 14:00:00",
+ "modified_by": "Administrator",
+ "module": "Taxes Az",
+ "name": "Purchase YGB VAT report",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Purchase Invoice",
+ "report_name": "Purchase YGB VAT report",
+ "report_type": "Script Report",
+ "roles": [],
+ "timeout": 0
+}

taxes_az/taxes_az/report/purchase_ygb_vat_report/purchase_ygb_vat_report.py

@@ -0,0 +1,102 @@
+# Copyright (c) 2026, Company and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe import _
+
+
+def execute(filters=None):
+	"""Main function for report execution"""
+	columns = get_columns(filters)
+	data = get_data(filters)
+
+	return columns, data
+
+
+def get_columns(filters=None):
+	"""Get report columns definition (Cədvəl 21 — ƏDV - YGB hesabat)."""
+	return [
+		{
+			"label": _("Purchase Invoice"),
+			"fieldname": "purchase_invoice",
+			"fieldtype": "Link",
+			"options": "Purchase Invoice",
+			"width": 160
+		},
+		{
+			# YGB-nin tarixi
+			"label": _("Date"),
+			"fieldname": "posting_date",
+			"fieldtype": "Date",
+			"width": 100
+		},
+		{
+			# Sətir kodu
+			"label": _("Line Code"),
+			"fieldname": "line_code",
+			"fieldtype": "Data",
+			"width": 100
+		},
+		{
+			"label": _("YGB"),
+			"fieldname": "ygb",
+			"fieldtype": "Data",
+			"width": 140
+		},
+		{
+			# YGB üzrə alınmış malın ƏDV-siz dəyəri, manatla
+			"label": _("Amount without VAT"),
+			"fieldname": "amount_without_vat",
+			"fieldtype": "Currency",
+			"width": 180
+		},
+		{
+			# YGB üzrə alınmış malın ƏDV məbləği, manatla
+			"label": _("VAT amount"),
+			"fieldname": "vat_amount",
+			"fieldtype": "Currency",
+			"width": 160
+		}
+	]
+
+
+def get_data(filters=None):
+	"""Get report data — one row per qualifying Purchase Invoice.
+
+	A document qualifies when it is submitted and at least one of the
+	purchase_type / agricultural_goods flags is set. Items are not filtered.
+	"""
+	filters = filters or {}
+
+	conditions = "pi.docstatus = 1 AND (pi.agricultural_goods = 1 OR pi.purchase_type = 1)"
+	params = {}
+
+	if filters.get("company"):
+		conditions += " AND pi.company = %(company)s"
+		params["company"] = filters["company"]
+
+	if filters.get("from_date"):
+		conditions += " AND pi.posting_date >= %(from_date)s"
+		params["from_date"] = filters["from_date"]
+
+	if filters.get("to_date"):
+		conditions += " AND pi.posting_date <= %(to_date)s"
+		params["to_date"] = filters["to_date"]
+
+	rows = frappe.db.sql(f"""
+		SELECT
+			pi.name AS purchase_invoice,
+			pi.posting_date,
+			pi.line_code,
+			pi.ygb,
+			pi.net_total AS amount_without_vat,
+			pi.total_taxes_and_charges AS vat_amount
+		FROM
+			`tabPurchase Invoice` pi
+		WHERE
+			{conditions}
+		ORDER BY
+			pi.posting_date, pi.name
+	""", params, as_dict=1)
+
+	return rows