/ubl:Invoice/cec:UBLExtensions/cec:UBLExtension/cec:ExtensionContent/vrbl:InvoiceExtension/vrbl:AdditionalParty

Additional Party

Poland | VRBL-Invoice-PL-B2B-3p0
Context ID INV0006
Usage O*

Description

A group of elements providing information about third parties not represented in VRBL core.

In Polish KSeF FA(3) invoicing, this extension group on invoice level can be used to add additional parties. This group contains data on third parties other than the seller, buyer, payee or the seller's tax representative which are represented in their own groups in VRBL core. The optional group is designed to hold data for any third parties involved with the invoice, excluding the main parties, seller, buyer, payee or the seller's tax representative which are represented in their own groups in VRBL core.

Child elements
Usage Element Description Cardinality
M @code Additional Party Code 1..1
O vrbl:AdditionalPurchaserSharePercent Additional Party Additional Purchaser Share Percent 0..1
O cac:Party Additional Party Group

A class to describe an organization, sub-organization, or individual fulfilling a role in a business process.

 1..1
Details

vrbl-invoice-pl-b2b-3p0

This element continues the current practice in Poland of optionally including crucial related information on an invoice, such as details for the:

  • Payer or recipient of goods
  • Factor
  • Original entity (e.g., a company being acquired in a merger)

It can also include data for specific organizational units:

  • Member of a VAT group (as either the invoice issuer or recipient).
  • Subordinate unit of a local government unit (JST), such as a self-government budgetary unit (as either the issuer or recipient).
  • Branch or division of a legal person or another internal taxpayer unit. nd a numerical string (IDWew field).

Following role codes can be used for the Additional Party Code @code:

Code Description
VRBL:PL:1 Factor: when the invoice includes the factor's details
VRBL:PL:2 Recipient: when the invoice includes internal units, branches, or divisions of the purchaser, which do not themselves qualify as purchasers under the Act
VRBL:PL:3 Original entity: when the invoice includes the details of an entity that was taken over or transformed and originally supplied the goods or services (excluding cases referred to in Article 106j sec. 2 item 3, where these details are shown in the Correction Seller section)
VRBL:PL:4 Additional purchaser: when the invoice includes details of further purchasers (other than the one indicated in section Podmiot2)
VRBL:PL:5 Invoice issuer: when the invoice includes details of the entity issuing the invoice on behalf of the taxpayer
VRBL:PL:6 Payer: when the invoice includes details of the entity making the payment on behalf of the purchaser
VRBL:PL:7 Local government unit (LGU): issuer
VRBL:PL:8 Local government unit (LGU): recipient
VRBL:PL:9 GV member: issuer
VRBL:PL:10 GV member: recipient
VRBL:PL:11 Employee
VRBL:PL:ZZZ Any other party. In this case a free-text description @description must be provided

In addition to these codes, also authorised entities related to the invoice can be specified in the Additonal Party.

Code Description
VRBL:PL:PU1 Enforcement authority: in the case referred to in Art. 106c item 1
VRBL:PL:PU2 Court bailiff: in the case referred to in Art. 106c item 2
VRBL:PL:PU3 Tax representative - in the case of provision on the invoice of the details of the tax representative referred to in Art. 18a - 18d

Example of Additional Party information:

<ubl:Invoice>
    <!-- code omitted for clarity -->
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionContent>
                <vrbl:InvoiceExtension>
                    <!-- code omitted for clarity -->
                    <vrbl:AdditionalParty code="VRBL:PL:4">
                        <vrbl:AdditionalPurchaserSharePercent>50</AdditionalPurchaserSharePercent>
                        <cac:Party>
                            <cac:PartyIdentification>
                                <cbc:ID schemeID="VRBL:PL:TAX">3333333333</cbc:ID>
                            </cac:PartyIdentification>
                            <cac:PostalAddress>
                                <cac:AddressLine>
                                    <cbc:Line>ul. Polna 1</cbc:Line>
                                </cac:AddressLine>
                                <cac:AddressLine>
                                    <cbc:Line>00-001 Warszawa</cbc:Line>
                                </cac:AddressLine>
                                <cac:Country>
                                    <cbc:IdentificationCode>PL</cbc:IdentificationCode>
                                </cac:Country>
                            </cac:PostalAddress>
                            <cac:PartyLegalEntity>
                                <cbc:RegistrationName>F.H.U. Grażyna Kowalska</cbc:RegistrationName>
                            </cac:PartyLegalEntity>
                            <cac:Contact>
                                <cbc:Telephone>555777999</cbc:Telephone>
                                <cbc:ElectronicMail>jan@kowalski.pl</cbc:ElectronicMail>
                            </cac:Contact>
                        </cac:Party>
                    </vrbl:AdditionalParty>
                    <!-- code omitted for clarity -->
                </vrbl:InvoiceExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- code omitted for clarity -->
</ubl:Invoice>

Example: VRBL_FA3_advance-invoice.xml

<ubl:Invoice>
  <ext:UBLExtensions>
    <ext:UBLExtension>
      <ext:ExtensionContent>
        <vrbl:InvoiceExtension>
          <vrbl:AdditionalParty code="VRBL:PL:4">
            <vrbl:AdditionalPurchaserSharePercent>50</vrbl:AdditionalPurchaserSharePercent>
            <cac:Party>
              <cac:PartyIdentification>
                <cbc:ID schemeID="VRBL:PL:TAX">3333333333</cbc:ID>
              </cac:PartyIdentification>
              <cac:PostalAddress>
                <cac:AddressLine>
                  <cbc:Line>ul. Polna 1</cbc:Line>
                </cac:AddressLine>
                <cac:AddressLine>
                  <cbc:Line>00-001 Warszawa</cbc:Line>
                </cac:AddressLine>
                <cac:Country>
                  <cbc:IdentificationCode>PL</cbc:IdentificationCode>
                </cac:Country>
              </cac:PostalAddress>
              <cac:PartyLegalEntity>
                <cbc:RegistrationName>F.H.U. Grażyna Kowalska</cbc:RegistrationName>
              </cac:PartyLegalEntity>
              <cac:Contact>
                <cbc:Telephone>555777999</cbc:Telephone>
                <cbc:ElectronicMail>jan@kowalski.pl</cbc:ElectronicMail>
              </cac:Contact>
            </cac:Party>
          </vrbl:AdditionalParty>
          <!-- ... omitted for readability -->
        </vrbl:InvoiceExtension>
      </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- ... omitted for readability -->
</ubl:Invoice>