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

Seller Party ID

Poland | VRBL-Invoice-PL-B2B-3p0
Context ID INV0292
Usage M

Description

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
Usage Element Description Cardinality
M @schemeID Seller Party ID Scheme ID

The identification of the identification scheme.

 0..1
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>

Example: VRBL_FA3_AP-invoice-KSeF-number.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="VRBL:EORI">PL123456789012345</cbc:ID>
      </cac:PartyIdentification>
      <!-- ... omitted for readability -->
    </cac:Party>
  </cac:AccountingSupplierParty>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-PL-B2B-3-8 The allowed maximum number of characters for the Seller Party ID is 13.
VRBL-INV-PL-B2B-3-95 The Seller Party Identification 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 Party ID is 9.
VRBL-INV-PL-B2B-3-63 The allowed maximum number of characters for the Seller Party ID is 14.
VRBL-INV-PL-B2B-3-64 The allowed maximum number of characters for the Seller Party ID is 9.
VRBL-INV-PL-B2B-3-66 The value of the Seller Party ID 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/