Invoice Annotations Reference

Invoice annotations are required metadata fields that indicate special tax treatment or procedures. For most standard invoices, all annotations should be set to their "NO" or "REGULAR" values.

InvoiceAnnotations

Container for all required annotation fields.

from ksef.models.invoice_annotations import (
    InvoiceAnnotations,
    TaxSettlementOnPayment,
    SelfInvoicing,
    ReverseCharge,
    SplitPayment,
    FreeFromVat,
    IntraCommunitySupplyOfNewTransportMethods,
    SimplifiedProcedureBySecondTaxPayer,
    MarginProcedure,
)

# Standard invoice - all defaults
annotations = InvoiceAnnotations(
    tax_settlement_on_payment=TaxSettlementOnPayment.REGULAR,
    self_invoice=SelfInvoicing.NO,
    reverse_charge=ReverseCharge.NO,
    split_payment=SplitPayment.NO,
    free_from_vat=FreeFromVat.NO,
    intra_community_supply_of_new_transport_methods=IntraCommunitySupplyOfNewTransportMethods.NO,
    simplified_procedure_by_second_tax_payer=SimplifiedProcedureBySecondTaxPayer.NO,
    margin_procedure=MarginProcedure.NO,
)

---

Annotation Fields

TaxSettlementOnPayment (P_16)

Cash accounting method (metoda kasowa).

Value	Description
REGULAR	Standard tax settlement
ON_PAYMENT	Tax settled on payment receipt

from ksef.models.invoice_annotations import TaxSettlementOnPayment

# Standard - tax on invoice date
TaxSettlementOnPayment.REGULAR

# Cash method - tax on payment date
TaxSettlementOnPayment.ON_PAYMENT

---

SelfInvoicing (P_17)

Self-invoicing (samofakturowanie) - when buyer issues invoice on behalf of seller.

Value	Description
NO	Normal invoice issued by seller
YES	Self-invoice issued by buyer

from ksef.models.invoice_annotations import SelfInvoicing

SelfInvoicing.NO   # Normal invoice
SelfInvoicing.YES  # Self-invoice

---

ReverseCharge (P_18)

Reverse charge mechanism (odwrotne obciążenie) - buyer pays VAT instead of seller.

Value	Description
NO	Normal VAT treatment
YES	Reverse charge applies

from ksef.models.invoice_annotations import ReverseCharge

ReverseCharge.NO   # Normal
ReverseCharge.YES  # Reverse charge

---

SplitPayment (P_18A)

Split payment mechanism (mechanizm podzielonej płatności) - mandatory for certain transactions over 15,000 PLN.

Value	Description
NO	Normal payment
YES	Split payment required

from ksef.models.invoice_annotations import SplitPayment

SplitPayment.NO   # Normal
SplitPayment.YES  # Split payment

---

FreeFromVat (P_19)

VAT exemption (zwolnienie z VAT).

Value	Description
NO	Normal VAT applies
YES	VAT exempt

from ksef.models.invoice_annotations import FreeFromVat

FreeFromVat.NO   # Normal VAT
FreeFromVat.YES  # VAT exempt

---

IntraCommunitySupplyOfNewTransportMethods (P_22)

Intra-community supply of new means of transport (wewnątrzwspólnotowa dostawa nowych środków transportu).

Value	Description
NO	Not applicable
YES	Intra-community supply of new transport

from ksef.models.invoice_annotations import IntraCommunitySupplyOfNewTransportMethods

IntraCommunitySupplyOfNewTransportMethods.NO
IntraCommunitySupplyOfNewTransportMethods.YES

---

SimplifiedProcedureBySecondTaxPayer (P_23)

Simplified procedure in triangular transactions by second taxpayer.

Value	Description
NO	Not applicable
YES	Simplified triangular procedure

from ksef.models.invoice_annotations import SimplifiedProcedureBySecondTaxPayer

SimplifiedProcedureBySecondTaxPayer.NO
SimplifiedProcedureBySecondTaxPayer.YES

---

MarginProcedure (P_PMarzy)

Margin scheme procedure (procedura marży) - for second-hand goods, art, antiques.

Value	Description
NO	Normal procedure
YES	Margin scheme applies

from ksef.models.invoice_annotations import MarginProcedure

MarginProcedure.NO   # Normal
MarginProcedure.YES  # Margin scheme

---

Common Scenarios

Standard Invoice

For most B2B invoices:

annotations = InvoiceAnnotations(
    tax_settlement_on_payment=TaxSettlementOnPayment.REGULAR,
    self_invoice=SelfInvoicing.NO,
    reverse_charge=ReverseCharge.NO,
    split_payment=SplitPayment.NO,
    free_from_vat=FreeFromVat.NO,
    intra_community_supply_of_new_transport_methods=IntraCommunitySupplyOfNewTransportMethods.NO,
    simplified_procedure_by_second_tax_payer=SimplifiedProcedureBySecondTaxPayer.NO,
    margin_procedure=MarginProcedure.NO,
)

Split Payment Required

For transactions over 15,000 PLN with certain goods/services:

annotations = InvoiceAnnotations(
    tax_settlement_on_payment=TaxSettlementOnPayment.REGULAR,
    self_invoice=SelfInvoicing.NO,
    reverse_charge=ReverseCharge.NO,
    split_payment=SplitPayment.YES,  # Split payment required
    free_from_vat=FreeFromVat.NO,
    intra_community_supply_of_new_transport_methods=IntraCommunitySupplyOfNewTransportMethods.NO,
    simplified_procedure_by_second_tax_payer=SimplifiedProcedureBySecondTaxPayer.NO,
    margin_procedure=MarginProcedure.NO,
)

VAT Exempt

For VAT-exempt transactions:

annotations = InvoiceAnnotations(
    tax_settlement_on_payment=TaxSettlementOnPayment.REGULAR,
    self_invoice=SelfInvoicing.NO,
    reverse_charge=ReverseCharge.NO,
    split_payment=SplitPayment.NO,
    free_from_vat=FreeFromVat.YES,  # VAT exempt
    intra_community_supply_of_new_transport_methods=IntraCommunitySupplyOfNewTransportMethods.NO,
    simplified_procedure_by_second_tax_payer=SimplifiedProcedureBySecondTaxPayer.NO,
    margin_procedure=MarginProcedure.NO,
)