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Merge branch 'regime-pl' of github.com:Risers/gobl into Risers-regime-pl
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samlown committed Nov 16, 2023
2 parents a51167c + c170a53 commit bed362a
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222 changes: 222 additions & 0 deletions data/regimes/pl.json
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{
"$schema": "https://gobl.org/draft-0/tax/regime",
"name": {
"en": "Poland",
"pl": "Polska"
},
"time_zone": "Europe/Warsaw",
"country": "PL",
"currency": "PLN",
"payment_means": [
{
"key": "cash",
"name": {
"en": "Cash",
"pl": "Gotówka"
},
"map": {
"favat-forma-platnosci": "1"
}
},
{
"key": "card",
"name": {
"en": "Card",
"pl": "Karta"
},
"map": {
"favat-forma-platnosci": "2"
}
},
{
"key": "other+coupon",
"name": {
"en": "Coupon",
"pl": "Bon"
},
"map": {
"favat-forma-platnosci": "3"
}
},
{
"key": "cheque",
"name": {
"en": "Cheque",
"pl": "Czek"
},
"map": {
"favat-forma-platnosci": "4"
}
},
{
"key": "online+loan",
"name": {
"en": "Loan",
"pl": "Kredyt"
},
"map": {
"favat-forma-platnosci": "5"
}
},
{
"key": "credit-transfer",
"name": {
"en": "Wire Transfer",
"pl": "Przelew"
},
"map": {
"favat-forma-platnosci": "6"
}
},
{
"key": "other+mobile",
"name": {
"en": "Mobile",
"pl": "Mobilna"
},
"map": {
"favat-forma-platnosci": "7"
}
}
],
"categories": [
{
"code": "VAT",
"name": {
"en": "VAT",
"pl": "VAT"
},
"title": {
"en": "Value Added Tax",
"pl": "Podatek od wartości dodanej"
},
"rates": [
{
"key": "standard",
"name": {
"en": "Standard Rate",
"pl": "Stawka Podstawowa"
},
"values": [
{
"percent": "23.0%"
},
{
"percent": "22.0%"
}
]
},
{
"key": "reduced",
"name": {
"en": "First Reduced Rate",
"pl": "Stawka Obniżona Pierwsza"
},
"values": [
{
"percent": "8.0%"
},
{
"percent": "7.0%"
}
]
},
{
"key": "super-reduced",
"name": {
"en": "Second Reduced Rate",
"pl": "Stawka Obniżona Druga"
},
"values": [
{
"percent": "5.0%"
}
]
},
{
"key": "special",
"name": {
"en": "Lump sum taxi rate",
"pl": "Ryczałt dla taksówek"
},
"values": [
{
"percent": "4.0%"
},
{
"percent": "3.0%"
}
]
},
{
"key": "zero-wdt",
"name": {
"en": "Zero Rate - WDT",
"pl": "Stawka Zerowa - WDT"
},
"values": [
{
"percent": "0.0%"
}
]
},
{
"key": "zero-domestic",
"name": {
"en": "Zero Rate - domestic",
"pl": "Stawka Zerowa - krajowe"
},
"values": [
{
"percent": "0.0%"
}
]
},
{
"key": "zero-export",
"name": {
"en": "Zero Rate - export",
"pl": "Stawka Zerowa - export"
},
"values": [
{
"percent": "0.0%"
}
]
},
{
"key": "exempt",
"name": {
"en": "Exempt",
"pl": "Zwolnione z opodatkowania"
},
"exempt": true
},
{
"key": "np",
"name": {
"en": "Not pursuant, pursuant to art100 section 1 point4",
"pl": "Niepodlegające opodatkowaniu na postawie wyłączeniem art100 sekcja 1 punkt 4"
},
"exempt": true
},
{
"key": "np-art100sec1point4",
"name": {
"en": "Not pursuant excluding art100 section 1 point4",
"pl": "Niepodlegające opodatkowaniu z wyłączeniem art100 sekcja 1 punkt 4"
},
"exempt": true
},
{
"key": "reverse-charge",
"name": {
"en": "Reverse Charge",
"pl": "Odwrotne obciążenie"
},
"exempt": true
}
]
}
]
}
62 changes: 62 additions & 0 deletions regimes/pl/README.md
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# pl GOBL Polish Tax Regime

Poland uses the FA_VAT format for their e-invoicing system.

Example PL GOBL files can be found in the [`examples`](./examples) (YAML uncalculated documents) and [`examples/out`](./examples/out) (JSON calculated envelopes) subdirectories.

## Table of contents

* [Public Documentation](#public-documentation)
* [Zones](#zones)
* [Local Codes](#local-codes)
* [Complements](#complements)

## Public Documentation

- [Wzór faktury)](http://crd.gov.pl/wzor/2021/11/29/11089/)

### `TFormaPlatnosci` - Payment Means

The FA_VAT `TFormaPlatnosci` field specifies an invoice's means of payment. The following table lists all the supported values and how GOBL will map them from the invoice's payment instructions key:

| Code | Name | GOBL Payment Instructions Key |
| ---- | ----------------------------------- | ----------------------------- |
| 1 | Gotówka | `cash` |
| 2 | Karta | `card` |
| 3 | Bon | `coupon` |
| 4 | Czek | `cheque` |
| 5 | Kredyt | `loan` |
| 6 | Przelew | `credit-transfer` |
| 7 | Mobilna | `mobile` |

#### Example

The following GOBL maps to the `1` (gotówka) value of the `TFormaPlatnosci` field:

```js
{
"$schema": "https://gobl.org/draft-0/bill/invoice",

// [...]

"payment": {
"instructions": {
"key": "cash"
}
}
}
```

#### Document Type (TRodzajFaktury)

All Polish invoices must be identified with a specific type code defined by the FA_VAT format. The following table helps identify how GOBL will map the expected Polish code with a combination of the Invoice Type and tax tags.

| Code | Type | Tax Tags | Description |
| ------- | ------------- | ----------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| VAT | `standard` | | Regular invoice |
| UPR | `standard` | `simplified` | Simplified (no customer) |
| ZAL | `standard` | `partial` | Advance invioce |
| ROZ | `standard` | `settlement` | Settlement invoice |
| KOR | `corrective` | | Corrective (regular) |
| KOR_ZAL | `corrective` | `partial` | Corrective (advance) |
| KOR_ROZ | `corrective` | `settlement` | Corrective (settlement) |
103 changes: 103 additions & 0 deletions regimes/pl/invoices.go
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package pl

import (
"github.com/invopop/gobl/bill"
"github.com/invopop/gobl/currency"
"github.com/invopop/gobl/l10n"
"github.com/invopop/gobl/org"
"github.com/invopop/gobl/regimes/common"
"github.com/invopop/gobl/tax"
"github.com/invopop/validation"
)

// invoiceValidator adds validation checks to invoices which are relevant
// for the region.
type invoiceValidator struct {
inv *bill.Invoice
}

func validateInvoice(inv *bill.Invoice) error {
v := &invoiceValidator{inv: inv}
return v.validate()
}

func (v *invoiceValidator) validate() error {
inv := v.inv
return validation.ValidateStruct(inv,
validation.Field(&inv.Currency, validation.In(currency.PLN, currency.EUR)),
// Only commercial and simplified supported at this time for Poland.
// Rectification state determined by Preceding value.
validation.Field(&inv.Type, validation.In(
bill.InvoiceTypeStandard,
bill.InvoiceTypeCorrective,
bill.InvoiceTypeProforma,
)),
// validation.Field(&inv.Preceding,
// validation.Each(validation.By(v.preceding)),
// ),
validation.Field(&inv.Supplier,
validation.Required,
validation.By(v.supplier),
),
validation.Field(&inv.Customer,
validation.When(
!inv.Tax.ContainsTag(common.TagSimplified),
validation.Required,
validation.By(v.commercialCustomer),
),
),
)
}

func (v *invoiceValidator) supplier(value interface{}) error {
obj, _ := value.(*org.Party)
if obj == nil {
return nil
}
return validation.ValidateStruct(obj,
validation.Field(&obj.TaxID,
validation.Required,
tax.RequireIdentityCode,
validation.By(validatePolishTaxIdentity),
),
// TODO check if name exists
)
}

func (v *invoiceValidator) commercialCustomer(value interface{}) error {
obj, _ := value.(*org.Party)
if obj == nil {
return nil
}
if obj.TaxID == nil {
return nil // validation already handled, this prevents panics
}
// Customers must have a tax ID if a Polish entity
return validation.ValidateStruct(obj,
validation.Field(&obj.TaxID,
validation.Required,
validation.When(
obj.TaxID.Country.In(l10n.PL),
validation.By(validatePolishTaxIdentity),
), // TODO check if id is valid when other entity
// TODO check if name exists
),
)
}

// func (v *invoiceValidator) preceding(value interface{}) error {
// obj, _ := value.(*bill.Preceding)
// if obj == nil {
// return nil
// }
// return validation.ValidateStruct(obj,
// validation.Field(&obj.Changes,
// validation.Required,
// validation.Each(isValidCorrectionChangeKey),
// ),
// validation.Field(&obj.CorrectionMethod,
// validation.Required,
// isValidCorrectionMethodKey,
// ),
// )
// }
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