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diff --git a/addons/account/models/account_cash_rounding.py b/addons/account/models/account_cash_rounding.py
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+++ b/addons/account/models/account_cash_rounding.py
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+# -*- coding: utf-8 -*-
+
+from odoo import models, fields, api, _
+from odoo.tools import float_round
+from odoo.exceptions import ValidationError
+
+
+class AccountCashRounding(models.Model):
+    """
+    In some countries, we need to be able to make appear on an invoice a rounding line, appearing there only because the
+    smallest coinage has been removed from the circulation. For example, in Switzerland invoices have to be rounded to
+    0.05 CHF because coins of 0.01 CHF and 0.02 CHF aren't used anymore.
+    see https://en.wikipedia.org/wiki/Cash_rounding for more details.
+    """
+    _name = 'account.cash.rounding'
+    _description = 'Account Cash Rounding'
+
+    name = fields.Char(string='Name', translate=True, required=True)
+    rounding = fields.Float(string='Rounding Precision', required=True, default=0.01,
+        help='Represent the non-zero value smallest coinage (for example, 0.05).')
+    strategy = fields.Selection([('biggest_tax', 'Modify tax amount'), ('add_invoice_line', 'Add a rounding line')],
+        string='Rounding Strategy', default='add_invoice_line', required=True,
+        help='Specify which way will be used to round the invoice amount to the rounding precision')
+    profit_account_id = fields.Many2one('account.account', string='Profit Account', company_dependent=True, domain="[('deprecated', '=', False), ('company_id', '=', current_company_id)]")
+    loss_account_id = fields.Many2one('account.account', string='Loss Account', company_dependent=True, domain="[('deprecated', '=', False), ('company_id', '=', current_company_id)]")
+    rounding_method = fields.Selection(string='Rounding Method', required=True,
+        selection=[('UP', 'UP'), ('DOWN', 'DOWN'), ('HALF-UP', 'HALF-UP')],
+        default='HALF-UP', help='The tie-breaking rule used for float rounding operations')
+    company_id = fields.Many2one('res.company', related='profit_account_id.company_id')
+
+    @api.constrains('rounding')
+    def validate_rounding(self):
+        for record in self:
+            if record.rounding <= 0:
+                raise ValidationError(_("Please set a strictly positive rounding value."))
+
+    def round(self, amount):
+        """Compute the rounding on the amount passed as parameter.
+
+        :param amount: the amount to round
+        :return: the rounded amount depending the rounding value and the rounding method
+        """
+        return float_round(amount, precision_rounding=self.rounding, rounding_method=self.rounding_method)
+
+    def compute_difference(self, currency, amount):
+        """Compute the difference between the base_amount and the amount after rounding.
+        For example, base_amount=23.91, after rounding=24.00, the result will be 0.09.
+
+        :param currency: The currency.
+        :param amount: The amount
+        :return: round(difference)
+        """
+        difference = self.round(amount) - amount
+        return currency.round(difference)