The Polish KSeF platform has its own defined set of tax categories. The final XML format requires specific tax-related tags to be filled based on the tax percentage and use case. These tax elements are translated into tax category codes in VRBL.

General information about how to model line-level tax information is provided in the Line-Level Tax Information topic.

Document-level tax information is explained in the Poland B2B: Tax Category topic.

Elements

Use the following sub-elements of the Item element:

Element (Path)	Cardinality	Description
Classified Tax Category (`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/`)		Group of elements that specify the tax information at the line level.
Classified Tax Category ID (`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID`)		The tax category code for the invoiced item.
Classified Tax Category Percentage (`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/Percent`)		The tax rate, represented as a percentage, that applies to the invoiced item.
Classified Tax Category Per Unit Amount (`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/PerUnitAmount`)		A tax amount that is applied to each item unit.
Classified Tax Category Tax Exemption Reason Code (`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxExemptionReasonCode`)		A code that represents the reason why the line amount is exempted from tax.
Classified Tax Category Tax Exemption Reason (`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxExemptionReason`)		A textual statement of the reason why the line amount is exempted from tax or why no tax is being charged.
Classified Tax Category Tax Scheme ID (`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxScheme/ID`)		The Tax Scheme ID. See Tax Categories and Schemes

Restrictions

You must use one of the following values for the Tax Category ID. There are no UNCL 5305 equivalents.

VRBL Value	Description
`VRBL:PL:01`	Corresponds to tax rate 22% or 23%.
`VRBL:PL:02`	Corresponds to tax rate 7% or 8%.
`VRBL:PL:03`	Corresponds to tax rate 5%.
`VRBL:PL:04`	Related to net sales in the case of a flat rate for passenger cabs.
`VRBL:PL:05`	Special procedure referred to in Chapter 6a of Division XII of the Law.
`VRBL:PL:06.01`	Subject to the 0% rate excluding intra-community supply of goods and exports.
`VRBL:PL:06.02`	Subject to the 0% rate in the case of intra-community supply of goods.
`VRBL:PL:06.03`	Subject to the 0% rate for exports.
`VRBL:PL:07`	Tax-exempt sales.
`VRBL:PL:08`	Delivery of goods and provision of services outside the country.
`VRBL:PL:09`	Provision of services referred to in Article 100 paragraph 1 item 4 of the Law.
`VRBL:PL:10`	Sales under the reverse charge procedure, for which the taxpayer is the purchaser and other cases of reverse charge occurring in domestic trade.
`VRBL:PL:11`	Sales under the margin procedure referred to in Article 119 and Article 120 of the Law.

Example

<ubl:Invoice>
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:Item>
            <!-- Code omitted for clarity -->
            <cac:ClassifiedTaxCategory>
                <cbc:ID>VRBL:PL:06.02</cbc:ID>
                <cbc:Percent>23.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <!-- Code omitted for clarity -->
    </cac:InvoiceLine>
</ubl:Invoice>