/ubl:Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyIdentification/cbc:ID

Seller ID

Context ID	INV0292
Cardinality	1..1
Usage	M

Description

An identifier for the party.

An element providing an identification of the Seller.

In Polish KSeF FA(3) transactions, multiple seller identifiers can be provided in the Seller Identifier group. See Scheme identifier for a list of allowed codes.

Child elements

Cardinality	Usage	Description	Element
0..1	M	Seller Party Identification Scheme ID The identification of the identification scheme.	`@schemeID`

Details

vrbl-invoice-pl-b2b-3p0

Note: For a valid submission of the invoice, you must include either the national Tax Identification Number (NIP) or the Polish EU VAT-ID.

Polish NIP (National ID): Place this in cac:PartyIdentification/cbc:ID. You must include the attribute schemeID='VRBL:PL:TAX' to properly categorize it as a Polish tax identifier.
EU VAT-ID: Place this in the cac:PartyTaxScheme/cbc:CompanyID element. This should typically include the "PL" prefix followed by the 10-digit NIP.

Example of the usage of the Party Identification ID:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cac:PartyIdentification>
                <cbc:ID schemeID="VRBL:PL:TAX">123-456-78-90</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyIdentification>
                <cbc:ID schemeID="VRBL:EORI">PL123456789012345</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyIdentification>
                <cbc:ID schemeID="VRBL:PL:REGON">999999999</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyIdentification>
                <cbc:ID schemeID="VRBL:PL:BDO">100099999</cbc:ID>
            </cac:PartyIdentification>
        </cac:Party>
        <!-- Code omitted for clarity -->
    </cac:AccountingSupplierParty>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Rules

Rule ID	Error Message
VRBL-INV-PL-B2B-3-8	The allowed maximum number of characters for the Seller ID is 13.
VRBL-INV-PL-B2B-3-95	The Seller Party Identification Group used for TAX ID must follow the pattern of a NIP.
VRBL-INV-PL-B2B-3-62	The allowed minimum number of characters for the Seller ID is 9.
VRBL-INV-PL-B2B-3-63	The allowed maximum number of characters for the Seller ID is 14.
VRBL-INV-PL-B2B-3-64	The allowed maximum number of characters for the Seller ID is 9.
VRBL-INV-PL-B2B-3-66	The value of the Seller Party Identification Scheme ID must be contained in ISO 6523 ICD [VRBL-CL-IdentificationSchemeID] or be contained in EORI [VRBL-CL-PL-KSeF-EORI] (prefixed by 'VRBL:') or be contained in PL Party Identification Extension [VRBL-CL-PL-KSeF-PartyIdentification-Extension] (prefixed by 'VRBL:PL:'). For more information visit: https://docs.peppol.eu/poacc/billing/3.0/2025-Q4/codelist/ICD/