Poland (FA(3)): Reverse Charge Indicator

You must report any transactions involving reverse charges.

For transactions involving reverse charges, you have two primary ways to report them.

Reverse Charge Indicator: You can explicitly set this indicator to true. If left untouched, it defaults to false.

Tax Category: Alternatively, applying the tax category VRBL:PL:10 automatically triggers the reverse charge flag in the final FA(3) output.

Element

Name	Cardinality	Description
Reverse Charge Indicator(`Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ReverseChargeIndicator`	0..1	An extension element to inform if reverse charge applies.

Example

<Invoice>
    <cec:UBLExtensions>
        <cec:UBLExtension>
            <cec:ExtensionContent>
                <vrbl:InvoiceExtension>
                    <!-- code omitted for clarity -->
                    <vrbl:ReverseChargeIndicator>true</vrbl:ReverseChargeIndicator>
                    <!-- code omitted for clarity -->
                </vrbl:InvoiceExtension>
            </cec:ExtensionContent>
        </cec:UBLExtension>
    </cec:UBLExtensions>
    <!-- code omitted for clarity -->
</Invoice>

Updated about 3 hours ago