[8.0] Migration of account_vat_on_payment and account_voucher_cash_basis

This PR contains the migration (without porting to the new API) of the following modules:

1. ***account_vat_on_payment*** at the moment only present in https://github.com/eLBati/account-payment/tree/adding_account_vat_on_payment_7/account_vat_on_payment
2. ***account_voucher_cash_basis*** from which the first one depends on