from odoo import models, fields
from datetime import date

class ResCompany(models.Model):
    _inherit = 'res.company'

    excluded_user_ids = fields.Many2many(
        'res.users',
        string="Excluded Users"
    )
    def _get_user_fiscal_lock_date(self):
        self.ensure_one()

        if self.env.user in self.excluded_user_ids:
            return date.min

        return super()._get_user_fiscal_lock_date()