Draft: PL regime

data/regimes/pl.json

@@ -0,0 +1,222 @@
+{
+  "$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
+        }
+      ]
+    }
+  ]
+}

regimes/pl/README.md

@@ -0,0 +1,62 @@
+# 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)                               |

regimes/pl/examples/invoice-pl-pl.yaml

@@ -0,0 +1,50 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+currency: "PLN"
+issue_date: "2023-12-20"
+code: "SAMPLE-001"
+
+supplier:
+  tax_id:
+    country: "PL"
+    code: "9876543210"
+  name: "Provide One S.L."
+  emails:
+    - addr: "[email protected]"
+  addresses:
+    - num: "42"
+      street: "Calle Pradillo"
+      locality: "Madrid"
+      region: "Madrid"
+      code: "00-015"
+      country: "PL"
+
+customer:
+  tax_id:
+    country: "PL"
+    code: "1234567788"
+  name: "Sample Consumer"
+  addresses:
+    - num: "43"
+      street: "Calle Pradillo"
+      locality: "Madrid"
+      region: "Madrid"
+      code: "00-015"
+      country: "PL"
+
+lines:
+  - quantity: 20
+    item:
+      name: "Development services"
+      price: "90.00"
+      unit: "h"
+    taxes:
+      - cat: VAT
+        rate: standard
+  - quantity: 1
+    item:
+      name: "Financial service"
+      price: "10.00"
+      unit: "service"
+    taxes:
+      - cat: VAT
+        rate: reduced