/ubl:Invoice/cac:TaxTotal[cbc:TaxAmount/@currencyID = ../cbc:TaxCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory/cbc:ID
Accounting Tax Subtotal Tax ID
| Context ID | INV1081 |
| Cardinality | 0..1 |
| Usage | O |
Description
An identifier for this tax category.
Coded identification of a tax category in the invoice accounting currency.
The Polish KSeF platform does not define tax categories. The final XML format requires specific tax category related tags to be filled based on the tax percentage and use case. In order to represent these tax elements they are translated into tax category codes in VRBL. Note that there are no equivalent UNCL 5305 codes available.
Details
vrbl-invoice-pl-b2b-3p0
Following codes are allowed:
| VRBL | Description |
|---|---|
VRBL:PL:01 |
Corresponding to tax rate 22% or 23% |
VRBL:PL:02 |
Corresponding to tax rate 7% or 8% |
VRBL:PL:03 |
Corresponding to tax rate 5% |
VRBL:PL:04 |
Related to net sales in the case of a flat rate for passenger cabs |
VRBL:PL:05 |
Special procedure referred to in Chapter 6a of Division XII of the Law. |
VRBL:PL:06.01 |
Subject to the 0% rate excluding intra-Community supply of goods and exports. |
VRBL:PL:06.02 |
Subject to the 0% rate in the case of intra-Community supply of goods. |
VRBL:PL:06.03 |
Subject to the 0% rate for exports. |
VRBL:PL:07 |
Tax-exempt sales. |
VRBL:PL:08 |
Delivery of goods and provision of services outside the country. |
VRBL:PL:09 |
Provision of services referred to in Article 100 paragraph 1 item 4 of the Law. |
VRBL:PL:10 |
Sales under the reverse charge procedure, for which the taxpayer is the purchaser and other cases of reverse charge occurring in domestic trade. |
VRBL:PL:11 |
Sales under the margin procedure referred to in Article 119 and Article 120 of the Law. |