Guides

Poland KSF: Document-Level Allowances and Charges (FA(3))

You can model allowances and charges at the Document level.

Suggest Edits

You cannot model Allowances or Charges that are applied before tax in the Polish KSF (FA3) format on the Document level.

Outbound Accounts Receivable (AR) invoices

For outbound AR invoices, these allowances and charges are represented as an additional invoice line. We recommend that the invoice issuer uses invoice lines to represent Document-level allowances and charges instead of the AllowanceCharge element.

You can also omit the After Tax Indicator (Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/AfterTaxIndicator) in the AllowanceChargeExtension (Extn) Extension element, because it defaults to false.

Document-Level Allowances and Charges

For Allowances and Charges that are applied after tax, you can use the AllowanceCharge element to model these at the Document level.

You must set the After Tax Indicator (Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/AfterTaxIndicator) in the AllowanceChargeExtension (Extn) Extension to true.

You must specify a reason in the Allowance/Charge Reason (Invoice/AllowanceCharge/AllowanceChargeReason) sub-element of the AllowanceCharge element.

The specified allowance or charge amount shows the difference between the Invoice Total Amount With Tax (TaxInclusiveAmount) and the Total Invoice Amount (TotalInvoiceAmount) in the Document totals. More information is provided in the Poland KSF: Document-Level Totals (FA3) topic.

Elements

Use the AllowanceCharge element to model the information about the Document-Level allowance or charge:

ElementCardinalityDescription
Allowance/Charge Group (Invoice/AllowanceCharge)0..nGroups information about Allowances and Charges.
Charge Indicator (Invoice/AllowanceCharge/ChargeIndicator)1..1True or false flag that indicates if this element is modeling an allowance or a charge. If set to false, it is an allowance. If set to true, it is a charge.
Allowance/Charge Reason Code (Invoice/AllowanceCharge/AllowanceChargeReasonCode)0..1Code that specifies the reason for the allowance or charge. For countries without specific required values; you must use the UNCL 5819 codes listed here for allowances and the UNCL 7161 codes listed here for charges.
Allowance/Charge Reason (Invoice/AllowanceCharge/AllowanceChargeReason)0..1Text that describes the reason the Allowance or Charge is permitted.
Allowance/Charge Percent (Invoice/AllowanceCharge/MultiplierFactorNumeric)0..1The percentage that may be used, in conjunction with the document-level allowance base amount, to calculate the document-level allowance or charge amount.
Allowance/Charge Amount (Invoice/AllowanceCharge/Amount)1..1The amount of the charge or allowance.
Allowance/Charge Base Amount (Invoice/AllowanceCharge/BaseAmount)0..1The base amount to which a charge is added or an allowance is subtracted.
Allowance/Charge Tax Category (Invoice/AllowanceCharge/TaxCategory)0..nA group of elements providing information about the tax category of the allowance or charge.
Allowance/Charge Tax Category Code (Invoice/AllowanceCharge/TaxCategory/ID)1..1The codes that represents the Tax Category for the allowance or charge.
Allowance/Charge Tax Rate (Invoice/AllowanceCharge/TaxCategory)0..1The percent tax rate that applies to the allowance or charge.
Allowance/Charge Tax Exemption Reason Code (Invoice/AllowanceCharge/TaxCategory)0..1A code that represents the reason for an exemption for the allowance or charge.
Allowance/Charge Tax Exemption Reason Text (Invoice/AllowanceCharge/TaxCategory)0..1A text that describes for an exemption for the allowance or charge.
Allowance/Charge Tax Scheme Group (Invoice/AllowanceCharge/TaxCategory)1..1Groups information about the Tax Scheme that applies to the charge or allowance.
Allowance/Charge Tax Scheme Code (Invoice/AllowanceCharge/TaxCategory)1..1The code that represents the Tax Scheme.

Use the following sub-element of the AllowanceChargeExtension (Extn) Extension to model whether or not it is after tax:

Element Name (Path)CardinalityDescription
Allowance or Charge Extension Group (Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/)Specify the code.
After Tax Indicator (Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/AfterTaxIndicator)1..1Used to indicate whether or not the Allowance or Charge is applied after tax.

Examples

Indicating Allowances and Charges before tax

In this case, in the final format, a new invoice line will be added; therefore, the tax information is required.
The Invoiced Quantity is set to 1. In case of an allowance, the invoice line net amount will be negative.


<ubl:Invoice>
    <!-- code omitted for clarity -->
    <!-- vrbl:AfterTaxIndicator can be omitted, defaults to false -->
    <cac:AllowanceCharge>
        <cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
        <cbc:AllowanceChargeReason>Production error discount</cbc:AllowanceChargeReason>
        <cbc:Amount currencyID="PLN">20000.00</cbc:Amount>
        <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:AllowanceCharge>
    <!-- code omitted for clarity -->
</ubl:Invoice>

Indicating Allowances and Charges after tax

It is mandatory to provide the Allowance Charge Reason.

<ubl:Invoice>
    <!-- code omitted for clarity -->
    <cac:AllowanceCharge>
		<cec:UBLExtensions>
			<cec:UBLExtension>
				<cec:ExtensionContent>
					<vrbl:AllowanceChargeExtension>
                        <!-- Indicates that allowance is applied after tax -->
						<vrbl:AfterTaxIndicator>true</vrbl:AfterTaxIndicator>
					</vrbl:AllowanceChargeExtension>
				</cec:ExtensionContent>
			</cec:UBLExtension>
		</cec:UBLExtensions>
		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
        <!-- Mandatory Allowance Charge Reason. -->
        <cbc:AllowanceChargeReason>Settlement of a balance (buyer paid too much)</cbc:AllowanceChargeReason>
		<cbc:Amount currencyID="PLN">1000.00</cbc:Amount>
	</cac:AllowanceCharge>
    <!-- code omitted for clarity -->
    <cac:LegalMonetaryTotal>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionContent>
                    <vrbl:LegalMonetaryTotalExtension>
                        <vrbl:AllowanceTotalAmountAfterTax currencyID="PLN">1000.00</vrbl:AllowanceTotalAmountAfterTax>
                        <vrbl:ChargeTotalAmountAfterTax currencyID="PLN">0.00</vrbl:ChargeTotalAmountAfterTax>
                        <vrbl:TotalInvoiceAmount currencyID="PLN">63279.92</vrbl:TotalInvoiceAmount>
                    </vrbl:LegalMonetaryTotalExtension>
                </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
        <cbc:LineExtensionAmount currencyID="PLN">52260.10</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="PLN">52260.10</cbc:TaxExclusiveAmount> 
        <cbc:TaxInclusiveAmount currencyID="PLN">64279.92</cbc:TaxInclusiveAmount> 
        <cbc:PayableAmount currencyID="PLN">63279.92</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    <!-- code omitted for clarity -->
</ubl:Invoice>

Updated about 10 hours ago