Poland requires that you use the values here to model the Tax Category. You must also include the Tax Scheme.

More general information about modeling totals is provided in the Document-Level Totals topic.

Elements

Use the TaxTotal and TaxSubtotal elements to model this information.

Restrictions

You must use VAT in the Tax Scheme Code element.
You must use one of the following values for the Tax Category ID:

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

The following example contains 2 tax breakdowns:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="PLN">383.38</cbc:TaxAmount>
        <!-- Tax breakdown per tax category -->
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="PLN">1666.66</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="PLN">383.33</cbc:TaxAmount>
            <cac:TaxCategory>
                <!-- Tax Category Code -->
                <cbc:ID>VRBL:PL:01</cbc:ID>
                <cbc:Percent>23.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="PLN">0.95</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="PLN">0.05</cbc:TaxAmount>
            <cac:TaxCategory>
                <!-- Tax Category Code -->
                <cbc:ID>VRBL:PL:03</cbc:ID>
                <cbc:Percent>5.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>