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Poland (FA(3)): Advance Invoice

The Advance Invoice is used to document or request advance payments related to an order or contract.

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It contains the lines and the total amount from the order or contract and the amount to be paid in advance.

The Advance Invoice has the following specifics:

  • Use Invoice Type Code cbc:InvoiceTypeCode = 386 to indicate that it is an advance invoice.
  • In the Document Totals section provide:
    • The Amount to be paid cbc:PayableAmount
    • The Tax Inclusive Amount cbc:TaxInclusiveAmount (usually the same as the Payable Amount)
      • The value of the related order or contract including tax amount in the vrbl:OrderTotalAmount extension
  • Provide the Tax breakdown cac:TaxTotal group, which shows the breakdown for the Payable Amount.
  • The Invoice Lines cac:InvoiceLine are a representation of the lines from the order or contract and must contain:
    • All item specifics cac:Item
    • The Price group cac:Price
    • The Invoice Line Net Amount cbc:LineExtensionAmount
    • Tax Rate cac:ClassifiedTaxCategory/cbc:Percent
    • Tax Amount cac:TaxTotal/cbc:TaxAmount

Example

<ubl:Invoice>
	<!-- code omitted for clarity -->
	<cbc:InvoiceTypeCode>386</cbc:InvoiceTypeCode>
	<!-- code omitted for clarity -->
	<!-- Tax Breakdown -->
	<cac:TaxTotal>
		<cbc:TaxAmount currencyID="PLN">3739.84</cbc:TaxAmount>
		<cac:TaxSubtotal>
			<cbc:TaxableAmount currencyID="PLN">16260.16</cbc:TaxableAmount>
			<cbc:TaxAmount currencyID="PLN">3739.84</cbc:TaxAmount>
			<cac:TaxCategory>
				<cbc:ID>VRBL:PL:01</cbc:ID>
				<cbc:Percent>23</cbc:Percent>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:TaxCategory>
		</cac:TaxSubtotal>
	</cac:TaxTotal>
	<cac:LegalMonetaryTotal>
		<ext:UBLExtensions>
			<ext:UBLExtension>
				<ext:ExtensionContent>
					<vrbl:LegalMonetaryTotalExtension>
						<!-- Order Total Amount -->
						<vrbl:OrderTotalAmount currencyID="PLN">369000</vrbl:OrderTotalAmount>
					</vrbl:LegalMonetaryTotalExtension>
				</ext:ExtensionContent>
			</ext:UBLExtension>
		</ext:UBLExtensions>
		<!-- Amount to be paid -->
		<cbc:TaxInclusiveAmount currencyID="PLN">20000</cbc:TaxInclusiveAmount>
		<cbc:PayableAmount currencyID="PLN">20000</cbc:PayableAmount>
	</cac:LegalMonetaryTotal>
	<!-- Order Lines with Item specifics, etc. -->
	<cac:InvoiceLine>
		<cbc:ID>1</cbc:ID>
		<cbc:UUID>aaaa111133339990</cbc:UUID>
		<cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity>
		<cbc:LineExtensionAmount currencyID="PLN">300000</cbc:LineExtensionAmount>
		<cac:TaxTotal>
			<cbc:TaxAmount currencyID="PLN">69000</cbc:TaxAmount>
		</cac:TaxTotal>
		<cac:Item>
			<cbc:Name>mieszkanie 50m^2</cbc:Name>
			<cac:ClassifiedTaxCategory>
				<cbc:Percent>23</cbc:Percent>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:ClassifiedTaxCategory>
		</cac:Item>
		<cac:Price>
			<cbc:PriceAmount currencyID="PLN">300000</cbc:PriceAmount>
		</cac:Price>
	</cac:InvoiceLine>
	<!-- ... -->
</ubl:Invoice>

Updated 4 days ago