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

VRBL-Invoice-PL-B2B-3p0 - Line Tax Information

Poland | VRBL-Invoice-PL-B2B-3p0

Context ID	INV1402
Usage	O

Description

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

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

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>

Example: VRBL_FA3_AP-invoice-KSeF-number.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <!-- ... omitted for readability -->
    <cac:Item>
      <!-- ... omitted for readability -->
      <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>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
  <!-- ... omitted for readability -->
</ubl:Invoice>

Rules

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