Poland KSF: Additional Party (FA(3))
You can model additional parties.
You can model additional parties such as third parties who are not suppliers, buyers, payees, or the supplier's tax representative.
Some examples of these third parties are:
- Payer or recipient of goods
- Factor
- Original entity. For example, if a company is acquired in a merger.
This Extension can also include data for the following organizational units:
- A member of a VAT group. This can be the invoice issuer or recipient.
- Subordinate unit of a local government unit (JST), such as a self-government budgetary unit (as either the issuer or recipient).
- Branch or division of a legal person or another internal taxpayer unit. nd a numerical string (IDWew field).
A description on how to provide Party Information can be found in the VRBL Core section. See also the Buyer Identifier and Buyer Tax Identification Number section below for KSeF FA(3) specific Party information.
Elements
Use the AdditionalParty (Extn) Extension to model this information:
| Name (Path) | Cardinality | Description |
|---|---|---|
Additional Party group (Invoice/UBLExtensions/UBLExtension/ ExtensionContent/InvoiceExtension/AdditionalParty) | 0..n | A group of elements providing information about third parties not represented in VRBL core. |
Additional Party Code (Invoice/UBLExtensions/UBLExtension/ ExtensionContent/InvoiceExtension/AdditionalParty @code) | 1..1 | A code specifying the party role. |
Additional Party Description (Invoice/UBLExtensions/UBLExtension/ ExtensionContent/InvoiceExtension/AdditionalParty @description) | 0..1 | A description of the party role. |
Additional Purchaser Share (Invoice/UBLExtensions/UBLExtension/ ExtensionContent/InvoiceExtension/AdditionalParty/ AdditionalPurchaserSharePercent) | 0..1 | A group of elements providing information about third parties not represented in VRBL core. |
Party Information (Invoice/UBLExtensions/UBLExtension/ ExtensionContent/InvoiceExtension/AdditionalParty/Party) | 1..1 | A group containing information regarding a party such as IDs, address, legal entity, contact information. |
Restrictions
- You must use one of the following values in the Additional Party Code attribute:
| Code | Description |
|---|---|
VRBL:PL:1 | Factor: when the invoice includes the factor's details |
VRBL:PL:2 | Recipient: when the invoice includes internal units, branches, or divisions of the purchaser, which do not themselves qualify as purchasers under the Act |
VRBL:PL:3 | Original entity: when the invoice includes the details of an entity that was taken over or transformed and originally supplied the goods or services (excluding cases referred to in Article 106j sec. 2 item 3, where these details are shown in the Correction Seller section) |
VRBL:PL:4 | Additional purchaser: when the invoice includes details of further purchasers (other than the one indicated in section Podmiot2) |
VRBL:PL:5 | Invoice issuer: when the invoice includes details of the entity issuing the invoice on behalf of the taxpayer |
VRBL:PL:6 | Payer: when the invoice includes details of the entity making the payment on behalf of the purchaser |
VRBL:PL:7 | Local government unit (LGU): issuer |
VRBL:PL:8 | Local government unit (LGU): recipient |
VRBL:PL:9 | GV member: issuer |
VRBL:PL:10 | GV member: recipient |
VRBL:PL:11 | Employee |
VRBL:PL:ZZZ | Any other party. In this case a free-text description @description must be provided. |
- You can also use one of the following values in the Additional Party Code attribute:
| Code | Description |
|---|---|
VRBL:PL:PU1 | Enforcement authority: in the case referred to in Art. 106c item 1 |
VRBL:PL:PU2 | Court bailiff: in the case referred to in Art. 106c item 2 |
VRBL:PL:PU3 | Tax representative - in the case of provision on the invoice of the details of the tax representative referred to in Art. 18a - 18d |
- You can use the Additional Purchaser Share element to model the share of an additional purchaser, expressed as a percentage. If you specify a value of
50in this element, it means that this additional party has a 50% share. The remaining share, 50% in this example, is attributed to the Buyer who is modeled in the AccountingCustomerParty element. This field is optional. If no value is provided, it is assumed that all purchasers listed on the Document have equal shares. - More information about Buyers is provided in the VRBL: Buyers topic. General information about other parties is provided in the VRBL: Parties and Party Identification section.
Example
<Invoice>
<!-- code omitted for clarity -->
<ext:UBLExtensions>
<ext:UBLExtension>
<ext:ExtensionContent>
<vrbl:InvoiceExtension>
<!-- code omitted for clarity -->
<vrbl:AdditionalParty code="VRBL:PL:4">
<vrbl:AdditionalPurchaserSharePercent>50</AdditionalPurchaserSharePercent>
<cac:Party>
<cac:PartyIdentification>
<cbc:ID schemeID="VRBL:PL:TAX">3333333333</cbc:ID>
</cac:PartyIdentification>
<cac:PostalAddress>
<cac:AddressLine>
<cbc:Line>ul. Polna 1</cbc:Line>
</cac:AddressLine>
<cac:AddressLine>
<cbc:Line>00-001 Warszawa</cbc:Line>
</cac:AddressLine>
<cac:Country>
<cbc:IdentificationCode>PL</cbc:IdentificationCode>
</cac:Country>
</cac:PostalAddress>
<cac:PartyLegalEntity>
<cbc:RegistrationName>F.H.U. Grażyna Kowalska</cbc:RegistrationName>
</cac:PartyLegalEntity>
<cac:Contact>
<cbc:Telephone>555777999</cbc:Telephone>
<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
</cac:Contact>
</cac:Party>
</vrbl:AdditionalParty>
<!-- code omitted for clarity -->
</vrbl:InvoiceExtension>
</ext:ExtensionContent>
</ext:UBLExtension>
</ext:UBLExtensions>
<!-- code omitted for clarity -->
</Invoice>
Updated about 10 hours ago