Tax Code 

Definition

A two-digit code that represents the specifications used for calculating and displaying tax. Examples of the specifications defined under the tax code are:

·        Tax rate

·        Type of tax (input tax or output tax)

·        Calculation method (percentage included or percentage separate)

For generic information about tax codes, see Tax Codes.

Use

The country template for Poland comes with tax codes for VAT (value-added tax) at the standard rate (22%), reduced rate (7%), and zero rate.

There are also tax codes for tax-exempt goods and services. In tax invoices, tax-exempt transactions also have to be marked as such (see Output).

Separate tax codes are also provided for zero-rated exports, and for purchases of assets (0%, 7%, and 22%).

Finally, if you need to correct a tax invoice, use the separate tax codes provided for these purposes, so that you can remit and report the corrected tax amounts separately to the tax authorities (see also Correction Tax Invoice).

The following tables show which tax codes are provided for which purpose, and which tax code you can use to make corrections.

Tax Codes for Output Tax on Goods and Services

Code	Tax Rate (%)	Code for Correction
A0	0	C0
A2	7	C2
A5	22	C5
A9	0 (tax exemptions)	C9
E0	0 (exports)	E4

Tax Codes for Input Tax on Goods and Services

Code	Tax Rate (%)	Code for Correction
F0	0	L0
F2	7	L2
F5	22	L5
F9	0 (tax exemptions)	L9

Tax Codes for Input Tax on Assets

Code	Tax rate (%)	Code for correction
S2	7	U2
S5	22	U5
S9	0	U9