/ubl:Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cec:UBLExtensions/cec:UBLExtension/cec:ExtensionContent/vrbl:PartyTaxSchemeExtension/cbc:TaxExemptionReason

Seller Tax Party Tax Scheme Extension Exemption Reason

Poland | VRBL-Invoice-PL-B2B-3p0
Context ID INV0331
Usage O

Description

The reason for the tax exemption of the Seller.

For Polish KSeF FA(3) invoices, this element indicates which provision or legal basis permits tax-exempt supplies for the seller. This commonly applies to small companies. This is mandatory when the Seller Tax Exemption Indicator vrbl:TaxExemptionIndicator is provided.

Details

vrbl-invoice-pl-b2b-3p0

Example:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <!-- Code omitted for clarity -->
            <cac:PartyTaxScheme>
                <cec:UBLExtensions>
                    <cec:UBLExtension>
                        <cec:ExtensionContent>
                            <vrbl:PartyTaxSchemeExtension>
                                <vrbl:TaxExemptionIndicator>true</vrbl:TaxExemptionIndicator>
                                <cbc:TaxExemptionReason>Article 43 sec. 1 item 37 of ...</cbc:TaxExemptionReason>
                                <cbc:TaxExemptionReasonCode>VRBL:PL:P_19A</cbc:TaxExemptionReasonCode>
                            </vrbl:PartyTaxSchemeExtension>
                        </cec:ExtensionContent>
                    </cec:UBLExtension>
                </cec:UBLExtensions>
                <!-- VAT ID -->
                <cbc:CompanyID>PL6161234501</cbc:CompanyID>
                <!-- Code omitted for clarity -->
            </cac:PartyTaxScheme>
            <!-- Code omitted for clarity -->
        </cac:Party>
    </cac:AccountingSupplierParty>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Example: VRBL_FA3_invoice_Party-Tax-Exemption-Indicator.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:AccountingSupplierParty>
    <cac:Party>
      <!-- ... omitted for readability -->
      <cac:PartyTaxScheme>
        <ext:UBLExtensions>
          <ext:UBLExtension>
            <ext:ExtensionContent>
              <vrbl:PartyTaxSchemeExtension>
                <!-- ... omitted for readability -->
                <cbc:TaxExemptionReason>Article 43 sec. 1 item 37 of the Act on Value Added Tax (Dz. U. /Journal of Laws/ of 2024, item 361, as amended).</cbc:TaxExemptionReason>
                <!-- ... omitted for readability -->
              </vrbl:PartyTaxSchemeExtension>
            </ext:ExtensionContent>
          </ext:UBLExtension>
        </ext:UBLExtensions>
        <!-- ... omitted for readability -->
      </cac:PartyTaxScheme>
      <!-- ... omitted for readability -->
    </cac:Party>
  </cac:AccountingSupplierParty>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-PL-B2B-3-96 The allowed maximum number of characters for the Seller Tax Party Tax Scheme Extension Exemption Reason is 256.