Poland (FA(3)): Final Invoice

The Final Invoice is used to settle the Advance Invoice.

It takes in consideration all possible corrections of the Advance Invoice (in case there have been any).

It has the following specifics:

Provide the Invoice Type Code cbc:InvoiceTypeCode = VRBL:PL:ROZ.
Refer to the Advance Invoice in the Billing Reference Group cac:BillingReference.
In the Document Totals section provide:
- The Prepaid Amount cbc:PrepaidAmount with the up-to-date Paid Amount (optional).
- The Tax Inclusive Amount cbc:TaxInclusiveAmount shows the difference between the already Prepaid Amounts cbc:PrepaidAmount and the total order value from the Advance Invoice or the subsequent corrections.
- The Payable Amount cbc:PayableAmount represents the outstanding balance required to clear this invoice.
Provide the Tax Breakdown cac:TaxSubtotal of the final Amount to be paid.

Document-level example

This correction snippet is based on the Poland (FA(3)): Advance Invoice example snippet.

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cbc:InvoiceTypeCode>VRBL:PL:ROZ</cbc:InvoiceTypeCode>
    <!-- Code omitted for clarity -->
    <cac:BillingReference>
        <cac:InvoiceDocumentReference>
            <!-- Syntactically required -->
            <cbc:ID>NA</cbc:ID>
            <cbc:UUID>9999999999-20230908-8BEF280C8D35-4D</cbc:UUID>
        </cac:InvoiceDocumentReference>
    </cac:BillingReference>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="PLN">65260.16</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="PLN">283739.84</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="PLN">943.04</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>
        <cbc:TaxInclusiveAmount currencyID="PLN">349000</cbc:TaxInclusiveAmount>
        <cbc:PrepaidAmount currencyID="PLN">20000</cbc:PrepaidAmount>
        <cbc:PayableAmount currencyID="PLN">349000</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Example snippets of the lines for Final Invoice:

Provide the lines from the Advance Invoice. Taking in consideration all possible corrections of the Advance Invoice (in case there have been any).
The Tax Amount on Line Level is optional for the Final Invoice cac:TaxTotal/cbc:TaxAmount (omitted in the snippet).

<!-- First Line -->
<cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <!-- Code omitted for clarity -->
    <cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="PLN">300000</cbc:LineExtensionAmount>
    <!-- Code omitted for clarity -->
    <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>
        <!-- Code omitted for clarity -->
        <cbc:PriceAmount currencyID="PLN">300000</cbc:PriceAmount>
    </cac:Price>
    <!-- Code omitted for clarity -->
</cac:InvoiceLine>

Updated 4 days ago