diff --git a/docsource/modules180-190.rst b/docsource/modules180-190.rst
index fd4b86e2175e..3e7bf50c0469 100644
--- a/docsource/modules180-190.rst
+++ b/docsource/modules180-190.rst
@@ -482,9 +482,9 @@ Module coverage 18.0 -> 19.0
 +---------------------------------------------------+----------------------+-------------------------------------------------+
 | l10n_iq                                           |                      |                                                 |
 +---------------------------------------------------+----------------------+-------------------------------------------------+
-| l10n_it                                           |                      |                                                 |
+| l10n_it                                           | Done                 |                                                 |
 +---------------------------------------------------+----------------------+-------------------------------------------------+
-| l10n_it_edi                                       |                      |                                                 |
+| l10n_it_edi                                       |Nothing to do         |                                                 |
 +---------------------------------------------------+----------------------+-------------------------------------------------+
 | l10n_it_edi_doi                                   |                      |No DB layout changes.                            |
 +---------------------------------------------------+----------------------+-------------------------------------------------+
diff --git a/openupgrade_scripts/scripts/l10n_it/19.0.0.9/pre-migration.py b/openupgrade_scripts/scripts/l10n_it/19.0.0.9/pre-migration.py
new file mode 100644
index 000000000000..21072590e444
--- /dev/null
+++ b/openupgrade_scripts/scripts/l10n_it/19.0.0.9/pre-migration.py
@@ -0,0 +1,105 @@
+from openupgradelib import openupgrade
+
+# l10n_it_edi_withholding's tax-report records move to l10n_it in 19.0. The
+# apriori merge (base pre-migration update_module_names) has already renamed
+# their ir_model_data module to l10n_it_edi by the time this runs, so the
+# rename sources are l10n_it_edi.*; relocate them to l10n_it so customer FKs
+# (e.g. account.tax tag_ids) survive instead of being orphaned by a fresh load.
+_renamed_xmlids = [
+    ("l10n_it_edi.withh_tax_report_it", "l10n_it.withh_tax_report_it"),
+    (
+        "l10n_it_edi.withh_tax_report_balance",
+        "l10n_it.withh_tax_report_balance",
+    ),
+    (
+        "l10n_it_edi.enasarco_purchase_tax_report_it_line_tag",
+        "l10n_it.enasarco_purchase_tax_report_it_line_tag",
+    ),
+    (
+        "l10n_it_edi.enasarco_sale_tax_report_it_line_tag",
+        "l10n_it.enasarco_sale_tax_report_it_line_tag",
+    ),
+    (
+        "l10n_it_edi.withh_purchase_tax_report_it_line_tag",
+        "l10n_it.withh_purchase_tax_report_it_line_tag",
+    ),
+    (
+        "l10n_it_edi.withh_sale_tax_report_it_line_tag",
+        "l10n_it.withh_sale_tax_report_it_line_tag",
+    ),
+    (
+        "l10n_it_edi.enasarco_purchase_tax_report_it_line",
+        "l10n_it.enasarco_purchase_tax_report_it_line",
+    ),
+    (
+        "l10n_it_edi.enasarco_sale_tax_report_it_line",
+        "l10n_it.enasarco_sale_tax_report_it_line",
+    ),
+    (
+        "l10n_it_edi.withh_purchase_tax_report_it_line",
+        "l10n_it.withh_purchase_tax_report_it_line",
+    ),
+    (
+        "l10n_it_edi.withh_sale_tax_report_it_line",
+        "l10n_it.withh_sale_tax_report_it_line",
+    ),
+]
+
+
+# The 2026-05 "fix annual report formulas" converted these VL lines'
+# aggregation_formula SHORTHAND into explicit expression records. Shorthand
+# expressions have no ir_model_data, so the 19.0 data load would CREATE a
+# second balance expression on the preserved line and trip the
+# (report_line_id, label) unique constraint. Bind the orphan rows to the
+# new xml_ids so the load updates them in place.
+_shorthand_formula_expressions = [
+    ("tax_annual_report_line_vl3", "tax_annual_report_line_vl3_formula"),
+    ("tax_annual_report_line_vl4", "tax_annual_report_line_vl4_formula"),
+    ("tax_annual_report_line_vl32", "tax_annual_report_line_vl32_formula"),
+    ("tax_annual_report_line_vl33", "tax_annual_report_line_vl33_formula"),
+]
+
+
+def _bind_shorthand_formula_expressions(env):
+    for line_name, expr_name in _shorthand_formula_expressions:
+        env.cr.execute(
+            """
+            SELECT 1 FROM ir_model_data
+            WHERE module = 'l10n_it' AND name = %s
+            """,
+            (expr_name,),
+        )
+        if env.cr.fetchone():
+            continue
+        env.cr.execute(
+            """
+            SELECT e.id
+            FROM account_report_expression e
+            JOIN ir_model_data line_imd
+              ON line_imd.module = 'l10n_it'
+             AND line_imd.model = 'account.report.line'
+             AND line_imd.name = %s
+             AND line_imd.res_id = e.report_line_id
+            LEFT JOIN ir_model_data expr_imd
+              ON expr_imd.model = 'account.report.expression'
+             AND expr_imd.res_id = e.id
+            WHERE e.label = 'balance'
+              AND expr_imd.id IS NULL
+            """,
+            (line_name,),
+        )
+        row = env.cr.fetchone()
+        if row:
+            openupgrade.add_xmlid(
+                env.cr,
+                "l10n_it",
+                expr_name,
+                "account.report.expression",
+                row[0],
+            )
+
+
+@openupgrade.migrate()
+def migrate(env, version):
+    openupgrade.rename_xmlids(env.cr, _renamed_xmlids)
+    _bind_shorthand_formula_expressions(env)
diff --git a/openupgrade_scripts/scripts/l10n_it/19.0.0.9/upgrade_analysis_work.txt b/openupgrade_scripts/scripts/l10n_it/19.0.0.9/upgrade_analysis_work.txt
new file mode 100644
index 000000000000..4ce0071d5a2a
--- /dev/null
+++ b/openupgrade_scripts/scripts/l10n_it/19.0.0.9/upgrade_analysis_work.txt
@@ -0,0 +1,255 @@
+---Models in module 'l10n_it'---
+---Fields in module 'l10n_it'---
+l10n_it      / account.tax              / l10n_it_law_reference (char)  : DEL
+
+# NOTHING TO DO: legacy descriptive char on account.tax; not re-created by
+# the 19.0 chart template, value is informational only. Column drop is
+# handled by the standard module-upgrade flow.
+
+---XML records in module 'l10n_it'---
+NEW account.report: l10n_it.withh_tax_report_it [renamed from l10n_it_edi_withholding module]
+NEW account.report.column: l10n_it.withh_tax_report_balance [renamed from l10n_it_edi_withholding module]
+NEW account.report.expression: l10n_it.enasarco_purchase_tax_report_it_line_tag [renamed from l10n_it_edi_withholding module]
+NEW account.report.expression: l10n_it.enasarco_sale_tax_report_it_line_tag [renamed from l10n_it_edi_withholding module]
+NEW account.report.expression: l10n_it.withh_purchase_tax_report_it_line_tag [renamed from l10n_it_edi_withholding module]
+NEW account.report.expression: l10n_it.withh_sale_tax_report_it_line_tag [renamed from l10n_it_edi_withholding module]
+NEW account.report.line: l10n_it.enasarco_purchase_tax_report_it_line [renamed from l10n_it_edi_withholding module]
+NEW account.report.line: l10n_it.enasarco_sale_tax_report_it_line [renamed from l10n_it_edi_withholding module]
+NEW account.report.line: l10n_it.withh_purchase_tax_report_it_line [renamed from l10n_it_edi_withholding module]
+NEW account.report.line: l10n_it.withh_sale_tax_report_it_line [renamed from l10n_it_edi_withholding module]
+
+# DONE: VL3/4/32/33 shorthand balance expressions bound to the new explicit
+# _formula xml_ids (pre-migration), and 10 l10n_it_edi_withholding -> l10n_it
+# xmlid renames (withholding-tax
+# module folded into l10n_it). Handled by rename_xmlids in pre-migration.py.
+
+DEL account.report: l10n_it.tax_report_vat
+NEW account.report.column: l10n_it.tax_monthly_report_vat_credit
+NEW account.report.column: l10n_it.tax_monthly_report_vat_debit
+DEL account.report.column: l10n_it.tax_monthly_report_vat_balance
+DEL account.report.column: l10n_it.tax_report_vat_balance
+NEW account.report.expression: l10n_it.tax_annual_report_line_vl1_cross_report_ve26
+NEW account.report.expression: l10n_it.tax_annual_report_line_vl1_cross_report_vj19
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp10_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp11_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp12_debit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp13_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp14_vp14a_carryover
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp14_vp14a_debit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp14_vp14b_carryover
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp14_vp14b_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp1_exceptional_events_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp1_extraordinary_operations_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp1_subcontracting_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp2_debit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp3_debit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp4_debit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp5_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp6_vp6a_debit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp6_vp6b_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp7_debit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp8_credit
+NEW account.report.expression: l10n_it.tax_monthly_report_line_vp9_credit
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14a_balance
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14a_carryover
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14a_vp4_vp5_dif_neg
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14a_vp4_vp5_dif_pos
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14b_balance
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14b_carryover
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14b_vp4_vp5_dif_neg
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp14b_vp4_vp5_dif_pos
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp6a_formula
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp6b_formula
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp7_balance
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp8_balance
+DEL account.report.expression: l10n_it.tax_monthly_report_line_vp9_balance
+DEL account.report.expression: l10n_it.tax_report_line_ve10_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve11_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve1_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve20_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve21_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve22_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve23_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve24_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve25_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve26_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve2_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve30_i_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve30_ii_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve30_iii_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve30_iv_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve30_v_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve31_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve32_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve33_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve34_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_i_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_ii_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_iii_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_iv_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_ix_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_v_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_vi_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_vii_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve35_viii_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve36_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve37_i_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve37_ii_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve38_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve39_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve3_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve40_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve4_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve5_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve6_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve7_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve8_tag
+DEL account.report.expression: l10n_it.tax_report_line_ve9_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj10_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj11_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj12_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj13_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj14_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj15_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj16_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj17_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj18_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj1_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj2_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj3_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj4_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj5_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj6_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj7_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj8_tag
+DEL account.report.expression: l10n_it.tax_report_line_vj9_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp10_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp11_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp12_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp13_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp14a_balance
+DEL account.report.expression: l10n_it.tax_report_line_vp14a_carryover
+DEL account.report.expression: l10n_it.tax_report_line_vp14a_vp4_vp5_dif_neg
+DEL account.report.expression: l10n_it.tax_report_line_vp14a_vp4_vp5_dif_pos
+DEL account.report.expression: l10n_it.tax_report_line_vp14b_balance
+DEL account.report.expression: l10n_it.tax_report_line_vp14b_carryover
+DEL account.report.expression: l10n_it.tax_report_line_vp14b_vp4_vp5_dif_neg
+DEL account.report.expression: l10n_it.tax_report_line_vp14b_vp4_vp5_dif_pos
+DEL account.report.expression: l10n_it.tax_report_line_vp2_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp3_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp4_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp5_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp6a_formula
+DEL account.report.expression: l10n_it.tax_report_line_vp6b_formula
+DEL account.report.expression: l10n_it.tax_report_line_vp7_applied_carryover
+DEL account.report.expression: l10n_it.tax_report_line_vp7_balance
+DEL account.report.expression: l10n_it.tax_report_line_vp7_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp8_applied_carryover
+DEL account.report.expression: l10n_it.tax_report_line_vp8_balance
+DEL account.report.expression: l10n_it.tax_report_line_vp8_tag
+DEL account.report.expression: l10n_it.tax_report_line_vp9_applied_carryover
+DEL account.report.expression: l10n_it.tax_report_line_vp9_balance
+DEL account.report.expression: l10n_it.tax_report_line_vp9_tag
+NEW account.report.line: l10n_it.tax_monthly_report_line_vp1
+NEW account.report.line: l10n_it.tax_monthly_report_line_vp1_exceptional_events
+NEW account.report.line: l10n_it.tax_monthly_report_line_vp1_extraordinary_operations
+NEW account.report.line: l10n_it.tax_monthly_report_line_vp1_subcontracting
+DEL account.report.line: l10n_it.tax_monthly_report_line_vp14a
+DEL account.report.line: l10n_it.tax_monthly_report_line_vp14b
+DEL account.report.line: l10n_it.tax_monthly_report_line_vp6a
+DEL account.report.line: l10n_it.tax_monthly_report_line_vp6b
+DEL account.report.line: l10n_it.tax_report_line_conto_corrente_iva
+DEL account.report.line: l10n_it.tax_report_line_iva
+DEL account.report.line: l10n_it.tax_report_line_operazione_imponibile
+DEL account.report.line: l10n_it.tax_report_line_reverse_charge_iva
+DEL account.report.line: l10n_it.tax_report_line_saldi_riporti_e_interessi
+DEL account.report.line: l10n_it.tax_report_line_turnover
+DEL account.report.line: l10n_it.tax_report_line_turnover_section_1
+DEL account.report.line: l10n_it.tax_report_line_turnover_section_2
+DEL account.report.line: l10n_it.tax_report_line_turnover_section_3
+DEL account.report.line: l10n_it.tax_report_line_turnover_section_4
+DEL account.report.line: l10n_it.tax_report_line_ve1
+DEL account.report.line: l10n_it.tax_report_line_ve10
+DEL account.report.line: l10n_it.tax_report_line_ve11
+DEL account.report.line: l10n_it.tax_report_line_ve2
+DEL account.report.line: l10n_it.tax_report_line_ve20
+DEL account.report.line: l10n_it.tax_report_line_ve21
+DEL account.report.line: l10n_it.tax_report_line_ve22
+DEL account.report.line: l10n_it.tax_report_line_ve23
+DEL account.report.line: l10n_it.tax_report_line_ve24
+DEL account.report.line: l10n_it.tax_report_line_ve25
+DEL account.report.line: l10n_it.tax_report_line_ve26
+DEL account.report.line: l10n_it.tax_report_line_ve3
+DEL account.report.line: l10n_it.tax_report_line_ve30
+DEL account.report.line: l10n_it.tax_report_line_ve30_I
+DEL account.report.line: l10n_it.tax_report_line_ve30_ii
+DEL account.report.line: l10n_it.tax_report_line_ve30_iii
+DEL account.report.line: l10n_it.tax_report_line_ve30_iv
+DEL account.report.line: l10n_it.tax_report_line_ve30_v
+DEL account.report.line: l10n_it.tax_report_line_ve31
+DEL account.report.line: l10n_it.tax_report_line_ve32
+DEL account.report.line: l10n_it.tax_report_line_ve33
+DEL account.report.line: l10n_it.tax_report_line_ve34
+DEL account.report.line: l10n_it.tax_report_line_ve35
+DEL account.report.line: l10n_it.tax_report_line_ve35_I
+DEL account.report.line: l10n_it.tax_report_line_ve35_ii
+DEL account.report.line: l10n_it.tax_report_line_ve35_iii
+DEL account.report.line: l10n_it.tax_report_line_ve35_iv
+DEL account.report.line: l10n_it.tax_report_line_ve35_ix
+DEL account.report.line: l10n_it.tax_report_line_ve35_v
+DEL account.report.line: l10n_it.tax_report_line_ve35_vi
+DEL account.report.line: l10n_it.tax_report_line_ve35_vii
+DEL account.report.line: l10n_it.tax_report_line_ve35_viii
+DEL account.report.line: l10n_it.tax_report_line_ve36
+DEL account.report.line: l10n_it.tax_report_line_ve37
+DEL account.report.line: l10n_it.tax_report_line_ve37_I
+DEL account.report.line: l10n_it.tax_report_line_ve37_ii
+DEL account.report.line: l10n_it.tax_report_line_ve38
+DEL account.report.line: l10n_it.tax_report_line_ve39
+DEL account.report.line: l10n_it.tax_report_line_ve4
+DEL account.report.line: l10n_it.tax_report_line_ve40
+DEL account.report.line: l10n_it.tax_report_line_ve5
+DEL account.report.line: l10n_it.tax_report_line_ve6
+DEL account.report.line: l10n_it.tax_report_line_ve7
+DEL account.report.line: l10n_it.tax_report_line_ve8
+DEL account.report.line: l10n_it.tax_report_line_ve9
+DEL account.report.line: l10n_it.tax_report_line_vj1
+DEL account.report.line: l10n_it.tax_report_line_vj10
+DEL account.report.line: l10n_it.tax_report_line_vj11
+DEL account.report.line: l10n_it.tax_report_line_vj12
+DEL account.report.line: l10n_it.tax_report_line_vj13
+DEL account.report.line: l10n_it.tax_report_line_vj14
+DEL account.report.line: l10n_it.tax_report_line_vj15
+DEL account.report.line: l10n_it.tax_report_line_vj16
+DEL account.report.line: l10n_it.tax_report_line_vj17
+DEL account.report.line: l10n_it.tax_report_line_vj18
+DEL account.report.line: l10n_it.tax_report_line_vj19
+DEL account.report.line: l10n_it.tax_report_line_vj2
+DEL account.report.line: l10n_it.tax_report_line_vj3
+DEL account.report.line: l10n_it.tax_report_line_vj4
+DEL account.report.line: l10n_it.tax_report_line_vj5
+DEL account.report.line: l10n_it.tax_report_line_vj6
+DEL account.report.line: l10n_it.tax_report_line_vj7
+DEL account.report.line: l10n_it.tax_report_line_vj8
+DEL account.report.line: l10n_it.tax_report_line_vj9
+DEL account.report.line: l10n_it.tax_report_line_vp10
+DEL account.report.line: l10n_it.tax_report_line_vp11
+DEL account.report.line: l10n_it.tax_report_line_vp12
+DEL account.report.line: l10n_it.tax_report_line_vp13
+DEL account.report.line: l10n_it.tax_report_line_vp14
+DEL account.report.line: l10n_it.tax_report_line_vp14a
+DEL account.report.line: l10n_it.tax_report_line_vp14b
+DEL account.report.line: l10n_it.tax_report_line_vp2
+DEL account.report.line: l10n_it.tax_report_line_vp3
+DEL account.report.line: l10n_it.tax_report_line_vp4
+DEL account.report.line: l10n_it.tax_report_line_vp5
+DEL account.report.line: l10n_it.tax_report_line_vp6
+DEL account.report.line: l10n_it.tax_report_line_vp6a
+DEL account.report.line: l10n_it.tax_report_line_vp6b
+DEL account.report.line: l10n_it.tax_report_line_vp7
+DEL account.report.line: l10n_it.tax_report_line_vp8
+DEL account.report.line: l10n_it.tax_report_line_vp9
+
+# NOTHING TO DO: 19.0 VAT tax-report reshape under l10n_it's own xmlids;
+# NEW rows install and DEL rows are removed by the standard module-upgrade
+# flow. These are report-shape definitions, not customer data rows.
diff --git a/openupgrade_scripts/scripts/l10n_it_edi/19.0.0.5/upgrade_analysis_work.txt b/openupgrade_scripts/scripts/l10n_it_edi/19.0.0.5/upgrade_analysis_work.txt
new file mode 100644
index 000000000000..878da037c6f9
--- /dev/null
+++ b/openupgrade_scripts/scripts/l10n_it_edi/19.0.0.5/upgrade_analysis_work.txt
@@ -0,0 +1,102 @@
+---Models in module 'l10n_it_edi'---
+---Fields in module 'l10n_it_edi'---
+l10n_it_edi  / account.move             / l10n_it_edi_attachment_name (char): NEW
+
+# NOTHING TO DO: optional char on account.move; Odoo's update_db handles.
+
+l10n_it_edi  / res.company              / l10n_it_edi_purchase_journal_id (many2one): NEW relation: account.journal, hasdefault: compute
+
+# NOTHING TO DO: NEW computed m2o on res.company; compute populates after install.
+
+l10n_it_edi  / res.company              / l10n_it_edi_register (boolean): NEW hasdefault: default
+
+# NOTHING TO DO: NEW boolean on res.company with manifest default; update_db handles.
+
+l10n_it_edi  / res.partner              / invoice_edi_format (False)    : selection_keys added: [pint_sg] (most likely nothing to do)
+
+# NOTHING TO DO: selection-keys widening only; update_db handles.
+
+---XML records in module 'l10n_it_edi'---
+DEL account.report: l10n_it_edi_withholding.withh_tax_report_it [renamed to l10n_it module]
+DEL account.report.column: l10n_it_edi_withholding.withh_tax_report_balance [renamed to l10n_it module]
+DEL account.report.expression: l10n_it_edi_withholding.enasarco_purchase_tax_report_it_line_tag [renamed to l10n_it module]
+DEL account.report.expression: l10n_it_edi_withholding.enasarco_sale_tax_report_it_line_tag [renamed to l10n_it module]
+DEL account.report.expression: l10n_it_edi_withholding.withh_purchase_tax_report_it_line_tag [renamed to l10n_it module]
+DEL account.report.expression: l10n_it_edi_withholding.withh_sale_tax_report_it_line_tag [renamed to l10n_it module]
+DEL account.report.line: l10n_it_edi_withholding.enasarco_purchase_tax_report_it_line [renamed to l10n_it module]
+DEL account.report.line: l10n_it_edi_withholding.enasarco_sale_tax_report_it_line [renamed to l10n_it module]
+DEL account.report.line: l10n_it_edi_withholding.withh_purchase_tax_report_it_line [renamed to l10n_it module]
+DEL account.report.line: l10n_it_edi_withholding.withh_sale_tax_report_it_line [renamed to l10n_it module]
+
+# NOTHING TO DO: source side of l10n_it_edi_withholding -> l10n_it xmlid
+# renames; the rename is handled in the sibling l10n_it/19.0.0.9 pre-migration.
+
+NEW ir.model.access: l10n_it_edi.access_l10n_it_document_type [renamed from l10n_it_edi_ndd module]
+DEL ir.model.access: l10n_it_edi_ndd.access_l10n_it_document_type [renamed to l10n_it_edi module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_01 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_02 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_03 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_04 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_05 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_06 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_07 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_08 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_09 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_16 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_17 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_18 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_19 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_20 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_21 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_22 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_23 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_24 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_25 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_26 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_27 [renamed from l10n_it_edi_ndd module]
+NEW l10n_it.document.type: l10n_it_edi.l10n_it_document_type_28 [renamed from l10n_it_edi_ndd module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_01 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_02 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_03 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_04 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_05 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_06 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_07 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_08 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_09 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_16 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_17 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_18 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_19 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_20 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_21 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_22 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_23 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_24 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_25 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_26 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_27 [renamed to l10n_it_edi module]
+DEL l10n_it.document.type: l10n_it_edi_ndd.l10n_it_document_type_28 [renamed to l10n_it_edi module]
+
+# NOTHING TO DO: l10n_it_edi_ndd records land here automatically via the
+# apriori merge (base pre-migration update_module_names), names unchanged
+# (l10n_it_edi_ndd folded into l10n_it_edi). Handled by rename_xmlids in
+# pre-migration.py.
+
+NEW ir.ui.view: l10n_it_edi.account_view_tax_form_l10n_it_edi_extended
+NEW ir.ui.view: l10n_it_edi.address_form_fields
+NEW ir.ui.view: l10n_it_edi.l10n_it_document_type_form
+NEW ir.ui.view: l10n_it_edi.l10n_it_document_type_tree
+NEW ir.ui.view: l10n_it_edi.view_account_journal_form_l10n_it
+DEL ir.ui.view: l10n_it_edi_ndd.account_invoice_form_l10n_it
+DEL ir.ui.view: l10n_it_edi_ndd.l10n_it_document_type_form
+DEL ir.ui.view: l10n_it_edi_ndd.l10n_it_document_type_tree
+DEL ir.ui.view: l10n_it_edi_ndd.view_account_journal_form_l10n_it
+DEL ir.ui.view: l10n_it_edi_ndd_account_dn.account_invoice_it_FatturaPA_export_debit_note
+DEL ir.ui.view: l10n_it_edi_website_sale.address
+DEL ir.ui.view: l10n_it_edi_withholding.account_invoice_it_FatturaPA_export_withholding
+DEL ir.ui.view: l10n_it_edi_withholding.account_view_tax_form_l10n_it_edi_extended
+DEL ir.ui.view: l10n_it_edi_withholding.view_invoice_tree_l10n_it_edi_extended
+
+# NOTHING TO DO: new views install via standard module-data XML; old views
+# in folded/removed modules are dropped by the standard module-upgrade flow.