VAT Invoices XML File

The XML file includes header and legal entity sections, and sections that are specific to VAT invoices.

Note: See Information in the XML File Common to the Five Accounting Sections for information on the header and legal entity sections.

These are the VAT invoices sections in the XML file.

1. Faktura: Each invoice or voucher has a header section called the Faktura. This section includes all of the transaction lines in an invoice or voucher grouped by applicable VAT reporting fields (JPK elements). The information in this section consists of three types: customer or supplier information, total net amount, and tax regime information.

   For each invoice or voucher, this section includes:

   • The invoice date, invoice number, and the payment date

     For an accounts receivable transaction, this section also includes the customer name, customer address details, customer tax code prefix, and customer tax registration number.

     For an accounts payable transaction, this section also includes the supplier name, supplier address detail, supplier tax code prefix, and supplier tax registration number.

   • The net amount and associated tax amount for each applicable tax rate code: standard rate, reduced rate, second level reduced rate, third reduced tax rate, fourth reduced tax rate, 0% tax rate, and exempt from tax

     For example, if the standard tax rate code applies to three transactions and the reduced tax rate code applies to two transactions in an invoice that has five transaction lines, the system totals the net amount and the tax amount for each tax rate code and prints separate lines in the XML header.

     The system ignores those transactions for which the tax rate area has not been mapped to a tax rate code in the Tax Rates Setup program (P4008) or the Tax Rate/Area Additional Details program (P74P502).

     The XML file also includes the gross amount for all the transactions in the invoice or voucher.

   • The classification that applies to the transactions in the invoice or voucher: cash accounting; self billing; reverse charge; exempted from VAT; case described in Article 106c of the VAT Act; invoice issued by the taxpayer's representative; intracommunity transaction through a new means of transport; tourist's services; used goods, works of art, collector's items, or antique; prepayments; and credit memo

     If the transaction is for prepayment, the XML file includes the gross amount and tax amount. For a credit memo, the XML file includes the reason for correction, original invoice number, and tax period.

2. FakturaCtrl: This section includes the following:

   • Total number of documents (invoices and vouchers) in the reporting period

   • Sum of the net amount for all the documents (invoices and vouchers) in the reporting period

3. FakturaWiersz: This section includes the details of all the transaction lines in an invoice or voucher. The system prints a FakturaWiersz section for each invoice and voucher included in the XML file. This section includes line level details of each invoice such as the type of commodity or goods and services, unit of measure, quantity, net and gross unit price, and discount amount (if applicable).

   This section also prints the prepayment invoice numbers that are linked with the invoices in the Invoice Related to CN/DN program (P7430015).

4. FakturaWierszCtrl: This section includes the following:

   • Total number of transaction lines for all the documents (invoices and vouchers) in the reporting period

   • Sum of the net amount in all the transaction lines for all the documents (invoices and vouchers) in the reporting period

5. Zamowienie: This section includes the list of sales orders related to prepayment invoices. The sales orders are printed only when the prepayment invoice is listed in the Faktura section. This section also includes the following:

   • Prepayment invoice number for the sales order

   • Sum of the net amounts in all the transaction lines for the sales order

6. ZamowienieWiersz: This section includes the following:

   • The total number of transaction lines for the sales order

   • The unit price and the unit of measure considered in the sales order

   • The quantity of the items listed in the sales order

   • The tax rate and the total tax amount calculated for the sales order

   • The net transaction amount for the sales order

7. ZamowienieCtrl: This section includes the following:
   • The total number of sales orders for a selected reporting period
   • Sum of the net transaction amounts of all the sales orders listed for the selected reporting period

     Note: The Zamowienie, ZamowienieWiersz, and ZamowienieCtrl sections are only applicable for sales orders with prepayment invoices.According to the Poland regulations, you must run the sales update process before creating the prepayment invoice documents in accounts receivable as the prepayment invoice must refer to the sales order lines.