Poland (FA(3)): Invoice Type Code

Poland has specific requirements for the Invoice Type Code.

You must use the values listed in this topic.

Elements

Use the InvoiceTypeCode element to specify this information:

Element Name (Path)	Cardinality	Description
Invoice Type Code (`Invoice/InvoiceTypeCode`)	0..1	A code signifying the type of the Invoice

Restrictions

You must use one of the following values:

UNCL1001	Name	Description
`380`	Invoice	An invoice documenting the sale of goods or services between a seller and buyer.
`384`	Correction Invoice	A correction invoice is issued by suppliers to correct errors in a previously issued e-invoice, apply discounts, or account for returns. See Note 1 below.
`386`	Advanced Payment Invoice	An invoice documenting full or partial payment received prior to the fulfillment of services or delivery of goods, specifically categorized as an advance invoice.
`VRBL:PL:ROZ`	Final Invoice	A settlement invoice used to reconcile previous advance payments. It serves to close out a transaction by combining prior advances (`386`) with the total amount owed, allowing for a final balance.
`389`	Self-billing Invoice	A self-billing invoice represents an agreement between a supplier and buyer where the buyer generates the invoice and sends it to the supplier alongside the payment.
`751`	Invoice information for accounting purposes	A document that contains accounting information. It can represent an invoice whose taxes have already been reported to authorities through another system (such as a cash register). Using this Invoice Type Code indicates that your invoice refers to Art. 109 sec. 3d and therefore will set the `FP` flag and can only be used for invoices that otherwise would require the type `380`. If you want to set the `FP` flag for other invoice types (Correction-, Advanced Payment-, Final- or Self-Billing invoices) use the Additional Property group as specified in Poland (FA(3)): Article 109 sec. 3d Indicator.

Notes

A correction invoice is issued by suppliers to correct errors in a previously issued e-invoice, apply discounts, or account for returns. From a structural perspective, the Polish B2B system offers two distinct methods for issuing correction invoices:
1. Provide Original and Corrected line.
  A correction invoice includes two versions of the same line item: the original incorrect line showing negated amounts, prices, and quantities that need correction, and the corrected line containing the updated amounts, prices, and quantities. The invoice total reflects the difference between the original and corrected invoice.
2. Provide one delta line. This option is currently not supported.
  In this case, the invoice line displays the differences in amounts, prices, and quantities between the original incorrect data and the corrected data. Negative values indicate prices that were initially too high or goods that were returned. Positive values indicate prices that were initially too low.

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cbc:InvoiceTypeCode>VRBL:PL:380</cbc:InvoiceTypeCode>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 14 days ago