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Poland KSF: Line-Level Tax Information (FA(3))

You can specify tax information at the line level.

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The Polish KSF (FA3) format has defined its own set of tax categories. Their final format requires that tax-related tags contain information about tax percentage and use case. These elements are translated in to Tax Category Codes in VRBL. More information about Document-Level Tax Categories is provided in the Poland KSF: Tax Category (FA3) topic.

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Note

There are are no equivalent UNCL 5305 codes available.

You can use the ClassifiedTaxCaegory sub-element of the Item element to model this information at the line level.

For outbound Accounts Receivable (AR) invoices, we recommend that you use the the same Tax Category Codes that are listed in the Poland KSF: Tax Category (FA3) topic on the line level.

For inbound Accounts Payable (AP) invoices, you do not need to provide this information at the line level because the KSF format does not have an element for this.

Elements

Use the following sub-elements of the Item element:

Element (Path)CardinalityDescription
Classified Tax Category (/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/)Group of elements that specify the tax information at the line level.
Classified Tax Category ID (/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID)The tax category code for the invoiced item.
Classified Tax Category Percentage (/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/Percent)The tax rate, represented as a percentage, that applies to the invoiced item.
Classified Tax Category Per Unit Amount (/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/PerUnitAmount)A tax amount that is applied to each item unit.
Classified Tax Category Tax Exemption Reason Code (/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxExemptionReasonCode)A code that represents the reason why the line amount is exempted from tax.
Classified Tax Category Tax Exemption Reason (/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxExemptionReason)A textual statement of the reason why the line amount is exempted from tax or why no tax is being charged.
Classified Tax Category Tax Scheme ID (/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxScheme/ID)The Tax Scheme ID. See Tax Categories and Schemes.

Restrictions

You must use one of the following values for the Tax Category ID. There are no UNCL 5305 equivalents.

VRBL ValueDescription
VRBL:PL:01Corresponds to tax rate 22% or 23%.
VRBL:PL:02Corresponds to tax rate 7% or 8%.
VRBL:PL:03Corresponds to tax rate 5%.
VRBL:PL:04Related to net sales in the case of a flat rate for passenger cabs.
VRBL:PL:05Special procedure referred to in Chapter 6a of Division XII of the Law.
VRBL:PL:06.01Subject to the 0% rate excluding intra-community supply of goods and exports.
VRBL:PL:06.02Subject to the 0% rate in the case of intra-community supply of goods.
VRBL:PL:06.03Subject to the 0% rate for exports.
VRBL:PL:07Tax-exempt sales.
VRBL:PL:08Delivery of goods and provision of services outside the country.
VRBL:PL:09Provision of services referred to in Article 100 paragraph 1 item 4 of the Law.
VRBL:PL:10Sales under the reverse charge procedure, for which the taxpayer is the purchaser and other cases of reverse charge occurring in domestic trade.
VRBL:PL:11Sales under the margin procedure referred to in Article 119 and Article 120 of the Law.

Note: The Tax Scheme Code cac:TaxScheme/cbc:ID needs to be provided in any case. Always use the code: VAT in Poland.

In some specific scenarios related to out of scope tax, for tax exemptions or zero rated taxes an additional code must be provided. Provide these codes in the tax exemption reason code element cbc:TaxExemptionReasonCode which is a child of cac:ClassifiedTaxCategory. The following codes should be used.

VRBLDescription
VRBL:PL:KRUsed for 0% rate for the sale of goods and provision of services in the national territory
VRBL:PL:WDTUsed for 0% rate for intra-Community supply of goods
VRBL:PL:EXUsed for 0% rate for export of goods
VRBL:PL:ZWIn case of tax exemption
VRBL:PL:OOIn case of a reverse charge in domestic trade
VRBL:PL:NP1In the case of supplies of goods and provision of services outside the (territory of the) country which are not subject to taxation, excluding the transactions 95 referred to in Article 100 sec. 1 item 4 and the OSS
VRBL:PL:NP2Not subject to taxation on the territory of the country, the provision of services referred to in Article 100 paragraph 1 point 4

Examples

Tax rate 23%

<ubl:Invoice>
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:Item>
            <!-- Code omitted for clarity -->
            <cac:ClassifiedTaxCategory>
                <cbc:ID>VRBL:PL:01</cbc:ID>
                <cbc:Percent>23.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <!-- Code omitted for clarity -->
    </cac:InvoiceLine>
</ubl:Invoice>

Tax rate 0% (intra-community supply of goods)

<ubl:Invoice>
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:Item>
            <!-- Code omitted for clarity -->
            <cac:ClassifiedTaxCategory>
                <cbc:ID>VRBL:PL:06.02</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VRBL:PL:WDT</cbc:TaxExemptionReasonCode>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <!-- Code omitted for clarity -->
    </cac:InvoiceLine>
</ubl:Invoice>

Updated about 10 hours ago