/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReasonCode
Invoice Line Tax Exemption Reason Code
| Context ID | INV1407 |
| Cardinality | 0..1 |
| Usage | O |
Description
The reason for tax being exempted, expressed as a code.
A coded statement of the reason for why the line amount is exempted from TAX.
In some specific scenarios related to out of scope tax, tax exemptions or zero rated taxes an additional code must be provided on the Polish KSeF platform.
Details
vrbl-invoice-pl-b2b-3p0
Following codes should be used:
| VRBL | Description |
|---|---|
VRBL:PL:KR |
Used for 0% rate for the sale of goods and provision of services in the national territory |
VRBL:PL:WDT |
Used for 0% rate for intra-Community supply of goods |
VRBL:PL:EX |
Used for 0% rate for export of goods |
VRBL:PL:ZW |
In case of tax exemption |
VRBL:PL:OO |
In case of a reverse charge in domestic trade |
VRBL:PL:NP1 |
In the case of supplies of goods and provision of services outside the (territory of the) country which are not subject to taxation, excluding the transactions 95 referred to in Article 100 sec. 1 item 4 and the OSS |
VRBL:PL:NP2 |
Not subject to taxation on the territory of the country, the provision of services referred to in Article 100 paragraph 1 point 4 |
Rules
| Rule ID | Error Message |
|---|---|
| VRBL-INV-PL-B2B-3-73 | The value of the Invoice Line Tax Exemption Reason Code must be contained in PL Tax Exemption Reason Code [VRBL-CL-PL-TaxExemptionReasonCode] (prefixed by 'VRBL:PL:'). Allowed values: VRBL:PL:EX, VRBL:PL:KR, VRBL:PL:NP1, VRBL:PL:NP2, VRBL:PL:OO, VRBL:PL:WDT, VRBL:PL:ZW. |