/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

Context ID	INV0331
Cardinality	0..1
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>

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.