Poland (FA(3)): Tax Type Code

You can indicate the Tax Type Code in Polish FA(3) documents.

In Polish KSeF FA(3), the Tax Type Code is used to indicate the procedure code. This is the designation of the procedure concerning the supply of goods and services.

In specific scenarios, you are required to provide this code. View the Structured invoice documentation on page 99 for more information.

Use the list ID attribute @listD = VRBL:PL:Procedure to indicate that the element refers to the Polish procedure code.

Element

VRBL	Description
`WSTO_EE`	In case of the procedure referred to in Art. 10 sec. 4 item 2a of the Regulation on JPK_VAT with declaration.
`IED`	In case of the procedure referred to in Art. 10 sec. 4 item 2(b) of the Regulation on JPK_VAT with declaration.
`TT_D`	In case of the procedure referred to in Art. 10 sec. 4 item 5 of the Regulation on JPK_VAT with declaration.
`I_42`	In the case of the procedure referred to in Art. 10 sec. 4 item 8 of the Regulation on JPK_VAT with declaration.
`I_63`	In the case of the procedure referred to in Art. 10 sec. 4 item 9 of the Regulation on JPK_VAT with declaration.
`B_SPV`	In case of the procedure referred to in Art. 10 sec. 4 item 10 of the Regulation on JPK_VAT with declaration.
`B_SPV_DOSTAWA`	In case of the procedure referred to in Art. 10 sec. 4 item 11 of the Regulation on JPK_VAT with declaration.
`B_MPV_PROWIZJA`	In case of the procedure referred to in Art. 10 sec. 4 item 12 of the Regulation on JPK_VAT with declaration.

Example

<ubl:Invoice>
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:Item>
            <!-- Code omitted for clarity -->
            <cac:ClassifiedTaxCategory>
                <!-- Code omitted for clarity -->
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                    <cbc:TaxTypeCode listID="VRBL:PL:Procedure">I_42</cbc:TaxTypeCode>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <!-- Code omitted for clarity -->
    </cac:InvoiceLine>
</ubl:Invoice>

Updated 5 days ago