/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory

Invoice Line Tax Group

Context ID	INV1402
Cardinality	0..n
Usage	O

Description

A tax category applicable to this item.

A group of business terms providing information about the tax applicable for the goods and services invoiced on the Invoice line.

The Polish KSeF platform has its own defined set of tax categories. The final XML format requires specific tax-related tags to be filled based on the tax percentage and use case. These tax elements are translated into tax category codes in VRBL. Note that there are no equivalent UNCL 5305 codes available.

Child elements

Cardinality	Usage	Description	Element
0..1	M	Invoice Line Tax ID An identifier for this tax category.	`cbc:ID`
0..1	O	Invoice Line Tax Percent The tax rate for this category, expressed as a percentage.	`cbc:Percent`
0..1	O	Invoice Line Tax Exemption Reason Code The reason for tax being exempted, expressed as a code.	`cbc:TaxExemptionReasonCode`
0..1	O	Invoice Line Tax Scheme Group The taxation scheme within which this tax category is defined.	`cac:TaxScheme`

Details

vrbl-invoice-pl-b2b-3p0

Example: Tax rate 23%

<ubl:Invoice>
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:Item>
            <!-- Code omitted for clarity -->
            <cac:ClassifiedTaxCategory>
                <cbc:ID>VRBL:PL:01</cbc:ID>
                <cbc:Percent>23.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <!-- Code omitted for clarity -->
    </cac:InvoiceLine>
</ubl:Invoice>

Example: Tax rate 0% in case of intra-Community supply of goods.

<ubl:Invoice>
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:Item>
            <!-- Code omitted for clarity -->
            <cac:ClassifiedTaxCategory>
                <cbc:ID>VRBL:PL:06.02</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VRBL:PL:WDT</cbc:TaxExemptionReasonCode>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <!-- Code omitted for clarity -->
    </cac:InvoiceLine>
</ubl:Invoice>

Rules

Rule ID	Error Message
VRBL-INV-PL-B2B-3-81	When the Invoice Line Tax Percent is 0, the Invoice Line Tax Exemption Reason Code must exist within the Invoice Line Tax Group.
VRBL-INV-CORE-519	The Invoice Line Tax Group expects a maximum of one Invoice Line Tax Exemption Reason.