Poland (FA(3)): Activity Based Document Level Tax Exemption Reason

You can indicate that an entire invoice is exempt from tax.

The Polish FA(3) format defines a document-level flag to indicate that an entire invoice is exempt from tax under Article 43 sec. 1, Article 113 sec. 1 and 9, or Article 82 sec. 3 of the Act (or other specific provisions).

If one of these articles applies, the specific legal basis must be provided as free text. In VRBL, this is handled using the TaxExemptionReason and TaxExemptionReasonCode elements within the document-level tax categories.

Elements

Name (Path)	Description	Cardinality
Tax Exemption Reason Code (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode`)	Used to provide the code identifying the tax exemption reason.	0..1
Tax Exemption Reason (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason`)	Used to provide a reason for the exemption.	0..1

Important: Using these elements triggers the flag P_19 and the corresponding descriptions P_19A, P_19B, or P_19C. Note that document-level flags do not automatically populate tax exemption information at the line level. If these elements are omitted, the default behavior is to create P_19N in the final format, which means no exemption.

Restrictions

Code	Description
`VRBL:PL:P_19A`	Indicates the provision of the Act (or related instrument) under which the exemption is applied.
`VRBL:PL:P_19B`	Indicates the provision of Directive 2006/112/EC exempting the supply or service.
`VRBL:PL:P_19C`	Indicates another legal basis for the tax exemption.

In the cbc:TaxExemptionReason element, provide a literal reference to the underlying legal text.
For example, Article 43 sec. 1 item 37 of the Act on Value Added Tax (Dz. U. /Journal of Laws/ of 2024, item 361, as amended

If you want to use these elements at the line level, you must provide the generic code (such as, VRBL:PL:ZW) or the specific exemption code which applies to the individual invoice lines. Implementors must provide the corresponding line-level tax exemption codes in all scenarios.

Example


<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="PLN">0.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="PLN">3200.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="PLN">0.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>VRBL:PL:07</cbc:ID>
				<cbc:Percent>0.00</cbc:Percent>
				<cbc:TaxExemptionReasonCode>VRBL:PL:P_13A</cbc:TaxExemptionReasonCode>
				<cbc:TaxExemptionReason>Article 43 sec. 1 item 37 of the Act on Value Added Tax (Dz. U. /Journal of Laws/ of 2024, item 361, as amended)</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>  
    </cac:TaxTotal>
<!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 14 days ago