> ## Documentation Index
> Fetch the complete documentation index at: https://gobl-improv.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Poland

## Base Details

| Key              | Value                      |
| ---------------- | -------------------------- |
| Tax Country Code | <code>PL</code>            |
| Currency         | <code>PLN</code>           |
| Base Time Zone   | <code>Europe/Warsaw</code> |

## Tax Categories

| Code             | Name | Title           |
| ---------------- | ---- | --------------- |
| <code>VAT</code> | VAT  | Value Added Tax |

### VAT Rates

| Key                        | Name                | Percents | Description |
| -------------------------- | ------------------- | -------- | ----------- |
| <code>standard</code>      | Standard Rate       | 23.0%    |             |
| <code>reduced</code>       | First Reduced Rate  | 8.0%     |             |
| <code>super-reduced</code> | Second Reduced Rate | 5.0%     |             |
| <code>zero</code>          | Zero Rate           | 0.0%     |             |
| <code>exempt</code>        | Exempt              |          |             |
| <code>special</code>       | Special Rate        |          |             |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

A reason is required in the <code>reason</code> field
when submitting the correction options.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* <code>credit-note</code>

### Stamp Keys

Stamp keys from the previous invoice that need to be referenced:

* <code>ksef-id</code>

### Extension Keys

One or all of the following extensions may be required as part of the correction
options. See the [Extensions](#extensions) section for possible values.

* <code>pl-ksef-effective-date</code>

## Extensions

### Special VAT Extensions for KSeF

<Accordion title="pl-ksef-vat-special">
  | Code              | Name      |
  | ----------------- | --------- |
  | <code>taxi</code> | Taxi Rate |
</Accordion>

### Zero VAT Extensions for KSeF

<Accordion title="pl-ksef-vat-zero">
  | Code                  | Name     |
  | --------------------- | -------- |
  | <code>wdt</code>      | WDT      |
  | <code>domestic</code> | Domestic |
  | <code>export</code>   | Export   |
</Accordion>

### Effective date code.

<Accordion title="pl-ksef-effective-date">
  | Code           | Name       |
  | -------------- | ---------- |
  | <code>1</code> | Original   |
  | <code>2</code> | Correction |
  | <code>3</code> | Other      |
</Accordion>