Poland (FA(3)): Supplier Tax Exemption Reason

You can indicate which provision or legal basis permits tax-exempt supplies for the seller.

This commonly applies to small companies. This is mandatory when the Poland (FA(3)): Supplier Tax Exemption Indicator is provided.

Element

Name	Cardinality	Description
Seller Tax Exemption Reason (`Invoice/AccountingSupplierParty/Party/PartyTaxScheme/UBLExtensions/ UBLExtension/ExtensionContent/PartyTaxSchemeExtension/TaxExemptionReason`)	0..1	Reason for the tax exemption for the seller.

Example

<Invoice>
    <!-- Code omitted for clarity -->  
    <cac:AccountingSupplierParty>
        <cac:Party>
            <!-- Code omitted for clarity -->  
            <cac:PartyTaxScheme>
                <UBLExtensions>
                    <UBLExtension>
                        <ExtensionContent>
                            <PartyTaxSchemeExtension>
                                <TaxExemptionIndicator>true</TaxExemptionIndicator>
                                <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).</TaxExemptionReason>
                                <TaxExemptionReasonCode>PL:P_19A</TaxExemptionReasonCode>
                            </PartyTaxSchemeExtension>
                        </ExtensionContent>
                    </UBLExtension>
                </UBLExtensions>
                <!-- VAT ID -->
                <CompanyID>PL6161234501</CompanyID>
                <!-- Code omitted for clarity -->  
            </cac:PartyTaxScheme>
            <!-- Code omitted for clarity -->  
        </cac:Party>
    </cac:AccountingSupplierParty>
    <!-- Code omitted for clarity -->  
</Invoice>

Updated 5 days ago