[FIX] added 2023 VAT PT exempt reasons

[dduarte-odoogap]

Updated missing VAT exempt reasons and also added them to XML noupdate=1 because they seem to change frequently. This will allow users to just add them if they need

[OCA-git-bot]

Hi @dreispt,
some modules you are maintaining are being modified, check this out!

[dduarte-odoogap]

will fix this failed check and will also add a form/tree for the exempt reasons

[dreispt]

/ocabot merge minor

[OCA-git-bot]

What a great day to merge this nice PR. Let's do it!
Prepared branch 16.0-ocabot-merge-pr-103-by-dreispt-bump-minor, awaiting test results.

[OCA-git-bot]

@dreispt The merge process could not start, because command `git merge --no-ff -m 'Merge PR #103 into 16.0

Signed-off-by dreispt' tmp-pr-103` failed with output:

Auto-merging l10n_pt_vat/static/description/index.html
CONFLICT (content): Merge conflict in l10n_pt_vat/static/description/index.html
Removing l10n_pt_vat/data/account.l10n_pt.vat.exempt.reason.csv
Auto-merging l10n_pt_vat/__manifest__.py
Auto-merging l10n_pt_vat/README.rst
CONFLICT (content): Merge conflict in l10n_pt_vat/README.rst
Automatic merge failed; fix conflicts and then commit the result.

[OCA-git-bot]

@dreispt The merge process could not be finalized, because command `git merge --no-ff -m 'Merge PR #103 into 16.0

Signed-off-by dreispt' tmp-pr-103` failed with output:

Auto-merging l10n_pt_vat/static/description/index.html
CONFLICT (content): Merge conflict in l10n_pt_vat/static/description/index.html
Removing l10n_pt_vat/data/account.l10n_pt.vat.exempt.reason.csv
Auto-merging l10n_pt_vat/__manifest__.py
Auto-merging l10n_pt_vat/README.rst
CONFLICT (content): Merge conflict in l10n_pt_vat/README.rst
Automatic merge failed; fix conflicts and then commit the result.

[dreispt]

Superseded by #106