/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID
Invoice Line Tax ID
| Context ID | INV1403 |
| Cardinality | 0..1 |
| Usage | M |
Description
An identifier for this tax category.
The tax category code for the invoiced item.
For Polish KSeF FA(3) transactions, the Invoice Subtype Code is mandatory only in case of Correction Invoices cbc:InvoiceTypeCode='384' and specifies the specific Correction Invoice type.
Details
vrbl-invoice-pl-b2b-3p0
On line level this tax category codes are provided in the Invoiced Item Tax Category Code within the Classified Tax Category group. This is an optional element. It is recommended to use the correct Tax Category Code, aligned to the codes on document level when creating outbound AR invoices in order to be able to validate the invoices. In case of inbound AP invoices the code is not provided, because the KSeF FA(3) format does not contain an element on line level which uniquely specifies the tax category.
The 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. |
Note: The Tax Scheme Code cac:TaxScheme/cbc:ID needs to be provided in any case. Always use always the code: VAT in Poland.
In some specific scenarios related to out of scope tax, tax exemptions or zero rated taxes an additional code must be provided.
Provide these codes in the tax exemption reason code element cbc:TaxExemptionReasonCode which is a child of cac:ClassifiedTaxCategory.