edigeocompliance Country Guide Poland

TRAINING TRAINING MANUAL MANUAL edigeocompliance Country Guide Poland From the edienterprise suite of forwarding and logistics software 2012 CargoWise

Poland Country Guide - CONTENTS CONTENTS 1 OVERVIEW... 2 1.1 Localization Process... 2 2 LICENSE KEY DEFAULTS... 3 3 LOCATION AND ADDRESS DEFAULTS... 4 3.1 Default Address Formatting Rule... 4 3.2 Default Post Code Validation Rule... 5 3.3 Default State/Province Validation Rule... 5 3.4 Postal Address Position... 5 4 GENERAL INFORMATION... 6 4.1 Date Format... 6 4.2 Organization Registration Numbers... 6 5 TAX AND ACCOUNTING... 7 5.1 Accounting Periods (Financial Year)... 7 5.2 Indirect Consumption Tax (VAT/PTU)... 7 5.3 VAT Rates... 7 5.4 Enterprise VAT Tax ID Set... 8 5.5 How VAT Rate Changes are Managed... 9 5.6 Invoice Tax Message Configuration... 10 5.7 Invoice Document... 11 5.8 EU VAT Reverse Charge Mechanism... 14 5.9 Regular Exporter VAT Exemption... 15 5.10 VAT Defaulting Configuration Tools... 16 5.11 Charge Codes Flagged as Goods / Services... 17 5.12 Organizations with Same VAT Registration as Login Company... 18 5.13 Reversal and Amending AR Transaction Cross References... 18 5.14 VAT Reporting... 19 5.15 Transaction Numbers & Customization... 23 6 LANGUAGE... 25 6.1 User Interface Language... 25 6.2 Documentation Language... 25 6.3 WebTracker Language... 25 7 DOCUMENTS... 26 7.1 Country Specific Documents... 26 7.2 Country Specific References... 26 APPENDIX 1.... 27 EU VAT Registration Codes... 27

Poland Country Guide - LOCALIZATION 1 OVERVIEW License Keys for Poland provide access to standard edienterprise features. A set of VAT tax ID s appropriate to Poland have been added. Additional Poland specific compliance features have not been investigated or evaluated. Poland specific Language features are currently supported. A Poland Login Company has access to an extensive range of standard features available to any edienterprise Login Company. For many countries, these standard features meet local compliance needs. To date, CargoWise has not conducted a Localization Needs Analysis for Poland. guarantee that existing features will meet all local needs. We cannot Poland is not currently scheduled as a country for a comprehensive Localization Needs Analysis. 1.1 LOCALIZATION PROCESS Identifying future application localization needs requires a diligent partnership between CargoWise, user sites and regulatory authorities. Many of the current local compliance capabilities within edienterprise are the result of partnerships like this, with efforts and costs shared between customers and CargoWise. edienterprise has a strong base package and a number of core capabilities that can be modified, adapted or used as is. Many of the features generally available to any Login companies meet local needs. For a requirement to be considered an Application Localization it must be presented in documentary form (by a governing body or a logistics, forwarding or customs brokerage industry association) or must be a document that is commonly presented in local language and cannot reasonably be presented in English for the proper servicing of a supply chain consumer. If you have any concerns about localization, please contact CargoWise via your Account Manager. 19 December 2012 Page 2

Poland Country Guide LICENSE KEY DEFAULTS 2 LICENSE KEY DEFAULTS License Keys for Poland Login Companies are issued with the following default configuration. Default Description Local Currency PLN The local currency of a Login Company should be that country s official domestic currency. The Local Currency of a Login Company has a direct impact on the meaning of reports and data interfaces. Exchange Rate Behavior Reciprocal When recording Foreign Currency transactions those transactions will be recoded in both the transaction s foreign currency and a local currency equivalent value. This setting determines how exchange rates will be used when converting foreign currency values to local currency. It affects all types of exchange rate behaviors across edienterprise (Buy, Sell, Period End, Customs). Rates are reciprocal (direct quotation) when that rate tells you how many Local Currency units can be purchased by one Foreign Currency unit. e.g. One EUR purchases 4.119663 PLN One USD purchases 3.128304 PLN VAT Enabled VAT related features (the ability to record VAT, automatically calculate VAT, issue VAT compliant invoices) are only available to a Login Company enabled for VAT. Login Company VAT Registration Number Required (PL PTU) The VAT registration number of the Login Company is recorded against the license key. It is used when issuing invoices. VAT Basis Login Company Business Registration Accrual Basis Required (PL NIP) VAT reporting features in edienterprise support Accrual Basis VAT reporting. The post date of an AR Invoice is used to determine the VAT reporting period in which Input VAT is reportable. The post date of an AP Invoice is used to determine the VAT reporting period in which Output VAT can be claimed. The Business Registration number of the Login Company is recorded against the license key.. 19 December 2012 Page 3

Poland Country Guide LOCATION AND ADDRESS DEFAULTS 3 LOCATION AND ADDRESS DEFAULTS As a Logistics Industry software package, edienterprise is pre-configured with: The full set of United Nations Location Codes (UNLOCO s) The full set of ISO Country Codes. The States (Provinces) of many individual countries. States are often a required part of an address. Where possible, the States of individual countries have been added. Not all countries have states / provinces. For selected countries an Administrative Region is also pre-configured against selected States. Administrative Regions are sometimes used within a country as a way of grouping States together for domestic reporting purposes. Address Formatting specifically to many countries. This rule controls how addresses will be formatted (e.g. State before Post Code) when printed in a document. edienterprise is delivered with the following Poland country defaults: 3.1 DEFAULT ADDRESS FORMATTING RULE Poland s Address Formatting Rule default is PCK = Postcode City / Country: Address lines, postcode and city in capitals on the same line, then country. When printing an address in a document the PCK rule formats addresses as: Address Line 1 Address Line 2 Postcode, CITY Country 19 December 2012 Page 4

Poland Country Guide LOCATION AND ADDRESS DEFAULTS 3.2 DEFAULT POST CODE VALIDATION RULE Poland s default Postcode Validation Rule is Must be Entered. This means that a postcode must be entered when saving an address for Poland. 3.3 DEFAULT STATE/PROVINCE VALIDATION RULE Poland s default State/Province Validation Rule is Must not be Entered. This means that a State code must not be entered when saving an address for Poland. 3.4 POSTAL ADDRESS POSITION By default, when printing documents from a Polish Login Company the Mail To Recipient Name and Address prints on the left hand side of the page. 19 December 2012 Page 5

Poland Country Guide GENERAL INFORMATION 4 GENERAL INFORMATION 4.1 DATE FORMAT The short date format to be used when entering the date into a date field is DD/MM/YYYY. This is displayed on screen and on documents as DD-MMM-YY. 4.2 ORGANIZATION REGISTRATION NUMBERS As a Logistics industry software package, edienterprise is pre-configured with a set of general Organization Registration Codes for each country. The Customs registration, VAT Registration and Business registration details of each organization you deal with in any country can be recorded in edienterprise. Additionally, the following codes are specifically available for Poland organizations. edienterprise Code NIP PTU Registration Number Description Company Number VAT (PTU) Registration Number 19 December 2012 Page 6

5 TAX AND ACCOUNTING Poland Country Guide TAX AND ACCOUNTING edienterprise supports a set of standard accounting behaviors which are based on generally accepted accounting principles. All Login countries have access to these features. They include: Accrual based accounting Sequential transaction numbering Recording transactions at their historical exchange rate Subsidiary Ledgers (e.g. Receivables, Payables, Job Costing) Revenue Recognition The following sections highlight features of particular relevance to Poland. 5.1 ACCOUNTING PERIODS (FINANCIAL YEAR) The Calendar Year (January to December) is generally used as the businesses Financial Accounting year. Each year is divided into 12 accounting periods. Use the Accounts > General Ledger > Period Management module to manage the setup of the financial accounting periods and years. 5.2 INDIRECT CONSUMPTION TAX (VAT/PTU) Poland s domestic name for VAT is PTU. A Polish Login Company enabled for VAT has access to the following set of features: A set of pre-configured VAT tax codes and rates appropriate to Poland. These are found in the Admin > Account > Tax ID Module. The ability to configure VAT defaulting rules (including Reverse Charge behaviors) relevant to the needs of the Login Company. These are created and managed in the Admin > Account > Tax Override Group > Tax Override Module. The ability to configure Invoice Tax Messages explaining the VAT treatment of an Invoice. When printing an AR Invoice any Tax Message associated with Tax ID s used in the transaction will print in the invoice. 5.3 VAT RATES Poland s Standard VAT rate is 23%. There are two Reduced VAT rates of 8% and 5%. 19 December 2012 Page 7

5.4 ENTERPRISE VAT TAX ID SET Poland Country Guide TAX AND ACCOUNTING An appropriate set of Rated, Zero Rated, Reverse Charge, Exempt, Capital Rated and Not Reportable Tax ID s have been enabled for a Poland Login Company. Tax ID s are found under the Accounts > Account > Tax ID module. Tax codes not required can be flagged inactive. These codes are used to classify the VAT treatment of charges recorded for each Invoice, Credit Note, Adjustment Note, Direct Payment and Direct Receipt transaction recorded in edienterprise. Enterprise Tax ID Type Rate PTU Rated 23% Records taxable supply and calculates VAT at the relevant rate MIDPTU Rated 8% LOWPU Rated 5% FREEPTU Rated 0% CAPPTU Capital Rated 23% Used, when required, to identify standard rated VAT associated with capital acquisitions / sales. EXEMPT Exempt -- Used when charges are classified as Exempt from VAT under the laws of a country. NOTREPORT Not Reportable -- Not Reportable - Out of Scope Supplies No taxable supply within the VAT area is deemed to have occurred. PTUREV MIDPTUREV Reverse Rated Reverse Rated 23% 8% Used to shift the VAT collection and Reporting obligation onto a customer. LOWPTUREV Reverse Rated 5% Used to recognize any VAT collection and FREEPTUREV Reverse Rated 0% Reporting obligation shifted onto the Login Company by a supplier. The Classification allows production of appropriate VAT reports and Documents. When used, no actual amount of VAT is recorded against the AR or AP transaction. 19 December 2012 Page 8

5.5 HOW VAT RATE CHANGES ARE MANAGED The VAT rates available in edienterprise are automatically updated on the start date of a change in VAT rate in a country. Changes to the VAT rates available in edienterprise are by the deployment of a Tax Rate Change Service Task. That Service Task is deployed through either an Upgrade or Patch. That automated service task will manage: The change of rate from the start date of the new rate. All relevant Tax ID s will be updated with the new rate. The now obsolete VAT rate will be retained on a new inactive Tax ID. All transactions posted using the old rate will be updated to point to the obsolete VAT rate Tax ID. This meets historical accounting, reporting and document printing needs. The new active rate will be used for all Invoices created on or after the start date for the new rate. When a transaction is reversed the original transaction is copied and an opposite transaction is created. If the original transaction was created using the now obsolete tax rate, the reversal transaction will correctly also be created using that now obsolete rate. Note: As a matter of prudent financial management and to minimize confusion with customers, all invoicing should be brought up to date before any change in VAT rate. edienterprise applies the general VAT rate change transition principle: VAT registered businesses mainly selling to other VAT registered businesses issue invoices in a timely manner and as a result VAT invoices can be issued using the VAT rate applicable at the time of posting the invoice. Please notify CargoWise as and when VAT rate changes are proposed by your Government to ensure that an appropriate Service Task is deployed to your site within the required timeframe. 19 December 2012 Page 9

5.6 INVOICE TAX MESSAGE CONFIGURATION Use the Admin > Account > Invoice Tax Messages module to configure a set of VAT explanations identifying the article of law relied upon when no VAT is charged in an invoice. Each Invoice Tax Message is linked to one or more Tax ID s. The AR Invoice will print the Invoice Tax Messages of those Tax ID s included in the transaction. Invoice Tax Messages are not pre-configured. The VAT explanations a Login Company requires are easily configured through the Invoice Tax Message module. For example, the Tax Message below explains that the use of PTUREV and FREEPTUREV in an Accounts Receivable Invoice Shifts the VAT collection and Reporting Obligation onto the VAT registered Debtor in another EU Country under Article 44 of the EU VAT Directive Refer: Tax Messages: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20081028.pdf Additional Charge Code Specific Tax Message Overrides: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20081030a.pdf 19 December 2012 Page 10

5.7 INVOICE DOCUMENT Poland Country Guide TAX AND ACCOUNTING The edienterprise AR Invoice document supports a large set of display items. Key items relevant to Poland are noted below: Receivables Invoice (and Credit Note) Display Items Supplier (Login Company) Name, Address and Primary Business Registration Details VAT Registration Number of the Company Issuing the Invoice Invoiced Customer Name and Address Invoiced Customer s Poland or EU Business VAT Registration Document Title Invoice Date and Due Date These details are included as part of the letterhead graphic of the company. Note: Each Branch within a Login Company can have its own letterhead graphic. VAT registration details can be optionally included in the graphic. Refer below. There are two configuration options available. A company s VAT registration details can be included in the letterhead graphic. Many companies choose to do this because they want this key business registration reference to appear on many documents across the system. Alternatively, the Display Tax Registration Number registry item can be enabled to specifically print the VAT registration details recorded against the Login Company s license key in the Invoice document. The name and address of the invoiced Receivable organization. The Polish Business VAT registration number (PL PTU) recorded against a Receivable organization will print in the invoice. When the Receivable Customer is in another EU member country, and does not have a Polish VAT registration, the Invoice will print the Business VAT registration of the customer s home country. Multi-language Invoice and Credit Note document titles are configurable via the Registry. An Invoice Date is recorded against each transaction. This is printed in the invoice document. A due date is also recorded against each Invoice as it is posted. The due date is calculated in line with the Credit Terms configured for the relevant Receivable organization. The due date prints in the invoice document. 19 December 2012 Page 11

Receivables Invoice (and Credit Note) Display Items Sequential Invoice Number Description of the goods or services supplied Tax Base, VAT rate, VAT Amount per Charge Line Subtotal Tax Base and Amount per Rate Total VAT in Local Currency Legal basis for Exempt, Zero Rated and Out of Scope charges Each AR Invoice is assigned two transaction numbers when posted. 1. A sequential financial accounting transaction number e.g. 00001001, 00001002). The format of this number can be customized. (Refer Transaction Number Customization) 2. A job related sequential number e.g. S00001000, S00001000/A. The number printed in AR invoice is controlled by the configuration of the Use Job Number Based Invoice Numbers Registry. In addition to the actual charges invoiced by the transaction, the invoice document also includes key information identifying the job those charges relate to. e.g. Origin, Order numbers, Arrival dates. The Invoice document identifies the value of charges excluding VAT (tax base), the VAT rate and amount of each charge line. The Display Invoice Totals by Tax Rate Registry can be enabled to allow the invoice to include a summary section totalling charges and VAT by tax rate. Refer to: http://www.cargowise.com/documents/updatenotes/edienterpri seupdatenote20100603c.pdf Total VAT always prints in PLN. When an Invoice is issued in a foreign currency (e.g. EUR) the total value of any VAT in the transaction will be printed in both EUR and PLN. When VAT is not charged (e.g. Zero Rated, Reverse Charge) the invoice document can print an explanation of why VAT was not collected. These explanations are configured through the edienterprise Invoice Tax Messages module. The invoice document prints any Tax Message linked to a Tax ID used in the transaction. 19 December 2012 Page 12

Receivables Invoice (and Credit Note) Display Items Remittance Section and Bank Account Details for Payment Reversal / Original Transaction Cross - Reference Amending Transaction s Cross-Reference to Original Transaction The Remittance section of the AR invoice identifies the mail to address that should be used by customers when making payment by mail. It can be configured to print either the address of the Branch issuing the invoice or the Company. The Remittance section also includes the Bank Account details of the bank account most appropriate to the transaction. (e.g. Your USD bank account details can print on all USD invoices). The Bank Account defaulting rules are highly configurable. Bank Account setup, Posting Branch, Receivable Organization, Receivable Organization s Debtor Group and Transaction Currency can all be factors considered when deciding which Bank Account to include in the invoice. Bank Name, Address, Bank Code & Number (IBAN) and SWIFT Code print in the Remittance section items. Reversal Transactions clearly identify the original transaction cancelled by the reversal. A reason for reversal is also printed. Refer to: http://www.cargowise.com/documents/updatenotes/edienterpri seupdatenote20110208a.pdf http://www.cargowise.com/documents/updatenotes/edienterpri seupdatenote20100908b.pdf Amending Transactions identify the original transaction being amended. A reason for amendments is printed. Refer to: http://www.cargowise.com/documents/updatenotes/edienterpri seupdatenote20110509.pdf 19 December 2012 Page 13

5.8 EU VAT REVERSE CHARGE MECHANISM Each EU Login Company has a set of Reverse Rated Tax ID s available for use when recording transactions where the EU VAT collection and reporting obligation was shifted to the Recipient of goods or services. Reverse Rated Tax ID s are used to shift the VAT collection and reporting obligation onto a Receivable organization in another EU country. They are also used to record Accounts Payable transactions where the VAT collection and reporting obligation was shifted to the Login Company by Suppliers in another EU country. Note: Organizations registered for VAT in another EU member country will trigger edienterprise Reverse Charge VAT behaviors. An organization is recognized as Registered for VAT in Poland when it has a PL PTU registration code recorded against it. An organization will be recognized as Registered for VAT in another EU member country when a) It does not have a PL PTU registration AND b) VAT registration details have been recorded for the Organization s home EU country. Refer: Appendix 1 for a list of edienterprise EU Organization VAT Business Registration codes. 19 December 2012 Page 14

5.9 REGULAR EXPORTER VAT EXEMPTION An Exporter Exemption document can be recorded against Receivables and Payables organization records. Some Countries grant a special VAT status to organization s that mostly export. This feature would only be relevant if the Login Company is dealing with organizations granted that status under Poland regulations. In many countries, an organization can purchase VAT free supplies of goods and services from their suppliers because they have been granted a VAT Exporter Exemption. Many VAT systems around the world provide exporting businesses special VAT treatment.. Refer: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20110209.pdf 19 December 2012 Page 15

5.10 VAT DEFAULTING CONFIGURATION TOOLS The Admin > Account > Tax Override Groups Module may be used to configure VAT defaulting rules relevant to your business. When posting costs and revenues charges will require different VAT treatments in different business situations. For example: Charges related to a direct export may need to be Zero Rated. Those same charges, when related to a domestic job, could require a Standard Rated VAT classification. Finally, those same charges may require a Reverse Charge treatment when associated with an Intra-Community movement for a customer registered for VAT in another EU country. As an EU member country an EU Login Company must configure a set of sophisticated VAT defaulting rules. The Tax Override Groups Module is specifically designed to support configuration of a set of VAT defaulting rules relevant to your EU Login Company. The final set of VAT defaulting rules you choose to configure should be decided in consultation with your Financial Accountant and VAT tax specialist. The Tax Override Group module supports the creation of VAT defaulting rules that consider: The Type of charge (Cost or Revenue) The Job Type charges are being prepared for (e.g. Shipment) The Direction of the associated Job (e.g. Export) The Origin of the associated Job The Destination of the associated Job The INCO term of the associated Job The EU Customs Entry status of the job (e.g. T1) Country of VAT registration of the transaction s AR or AP organization Home Country of the transaction s AR or AP organization Any Exporter Exemption Document (EXV) recorded against the transaction s AR or AP organization 19 December 2012 Page 16

Refer: AR/AP Organization Home Country http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20110209a.pdf AR/AP Organization Exporter Exemption http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20110209.pdf Tax Override Group Module http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20100702a.pdf Entry Type & VAT override examples http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20090804b.pdf Note: Appropriate VAT defaulting rules must be configured through the Tax Override Groups module in a Poland Login Company. The edienterprise system defined EU VAT defaulting rules are not suitable to Poland needs. edienterprise is delivered with a basic set of system defined EU VAT defaulting rules. This base set is in line with the basic VAT defaulting and reporting needs of some European Community countries. The base set does not match the VAT defaulting requirements of Poland s VAT laws. Refer: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20091224a.pdf 5.11 CHARGE CODES FLAGGED AS GOODS / SERVICES To support VAT reporting each charge code is flagged as either a Service or Goods. 19 December 2012 Page 17

5.12 ORGANIZATIONS WITH SAME VAT REGISTRATION AS LOGIN COMPANY edienterprise can be configured to default the NOTREPORT Tax ID when preparing charges for AR or AP transactions for organizations with the same IT VAT registration details as the Poland Login Company. The Override Inter Office Billing Tax ID to NOTREPORT registry item can be enabled to default the NOTREPORT tax ID. This feature would be relevant to a Login Company where Branches within that company invoicing each other. edienterprise can be configured to recognize when AR and AP organizations share the same VAT registration details as the Login Company. Refer: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20081107.pdf 5.13 REVERSAL AND AMENDING AR TRANSACTION CROSS REFERENCES Accounts Receivable Reversing Invoice and Credit Note documents identify the Reversed Transaction and Reversal Reason. When printed, Accounts Receivable reversal Invoice, Credit Note and Adjustment Note transactions clearly identify the transaction that was reversed. Refer: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20110208a.pdf Accounts Receivable Amending Invoice and Credit Note documents identify the Original transaction being amended and an Amending Reason. Users with appropriate security rights can create an Amending Invoice or Credit Note for an existing job related AR INV or CRD transaction. When printed, the amending transaction will clearly identify the original transaction being amended. Refer: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20110509.pdf 19 December 2012 Page 18

5.14 VAT REPORTING The Post Date recorded against each Invoice, Credit Note, Adjustment Note, Direct Receipt and Direct Payment transaction determines the VAT reporting period of each transaction. edienterprise supports Accruals Basis (Invoice) VAT reporting. In edienterprise, Output VAT is reportable and Input VAT can be claimed when each transaction is posted, not when it is paid. edienterprise has reports that identify movements in Input and Output tax by Post Date and AR/AP organization. These reports can be used as work papers to assist the preparation and completion of local VAT returns and forms. Poland specific VAT forms are not available in edienterprise. The Report Filter, Group By, Sort and Column Configuration options available in the reports noted below support the generation of information a Poland user can then use to complete their VAT returns. Transaction Summary VAT Analysis by Receivable Account Report This report summarizes sales (AR) Invoice, Credit Note and Adjustment Note transactions by Receivable account. For each AR organization listed in the report, sales of goods and services are dissected into EU VAT categories: Reverse, Rated, Zero Rated, Exempt, Not Reportable, No Tax. This report is only available in European Union Login companies. Use this report to assist in your meeting your country s cross-border sales reporting obligations (i.e. EC Sales lists, EU Recapitulative Statements). Filter options can limit the report to only returning sales where the VAT collection and reporting obligation was been shifted (reversed) onto the debtor. 19 December 2012 Page 19

VAT Analysis Summary Report for EU Companies European Union Country Login companies can use the Accounts > General Ledger > Reports > VAT Analysis Summary Report for EU Companies to generate a report summarizing VAT recorded against Invoice, Credit Note, Adjustment Note, Direct Receipt and Direct Payment transactions. The Filter, Sort, Group By and Column Configuration options available in this report will assist users when completing their domestic VAT returns. This report is only available in European Union Login companies. Example printed from an Italy Login Company: VAT Analysis Detail Report for EU Companies This report complements the Summary report noted above. It itemizes individual Input and Output VAT transaction lines. The Filter, Sort, Group By and Column Configuration options will assist users when completing domestic VAT returns. This report is only available to EU Login companies. Example printed from an Italy Login Company: 19 December 2012 Page 20

Tax Transaction Analysis by Tax ID Report This reporting option returns an analysis of Input and Output VAT recorded against Receivables, Payables and Cash Book ledger transactions posted in a nominated period or date range. Reverse VAT charges are appropriately included and calculated in the report. This report can be run in either a summary or detailed layout. The Summary Layout is a high level summary report identifying total movement by Type (Input and/or Output), Source Ledger (e.g. AR, AP, CB) and Tax ID. The Detailed Layout can be used to itemize and analyze individual transaction lines. Examples have been printed from an Italy Login Company. 19 December 2012 Page 21

Refer: Transaction Summary VAT Analysis by Receivable Account Report: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20091229.pdf VAT Analysis Summary Report for EU Companies: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20090903b.pdf VAT Analysis Detail Report for EU Companies: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20080108.pdf Tax Transaction Analysis by Tax ID Report: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20080108.pdf http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20070104.pdf 19 December 2012 Page 22

5.15 TRANSACTION NUMBERS & CUSTOMIZATION By default edienterprise transaction numbers are 8 characters in length and are numbered sequentially. For example: 00001001, 00001002. By default, each Ledger + Transaction Type draws numbers from a separate number fountain. By way of example: Receivables Invoice (AR + INV) transactions are numbered sequentially from 00001001. Receivables Credit Note (AR + CRD) transactions are numbered sequentially from 00001001 Payables Invoices (AP + INV) are similarly assigned a sequentially numbered posting reference. The format of transaction numbers and number fountains is customizable through the Number Sequence Customization Registry. This registry item affects the format of transaction numbers of all transaction types. Accounts Receivable Invoice, Credit Note and Adjustment Note Transactions can share a single number fountain. The Accounting > Receivable Defaults > Default Settings > Share Sequential Invoice Transaction Numbers registry enables this behavior. Accounts Payable Invoice, Credit Note and Adjustment Note Transactions can similarly be configured to share a single number fountain. The Accounting > Payable Defaults > Default Settings > Share Sequential Invoice Transaction Numbers registry enables this behavior. Note: Job Related Accounts Receivable Invoice and Credit Note transactions are assigned two transaction number references when posted. One is always the Transaction Number (e.g. 00001010) described above; the second is an additional Job Related transaction number (e.g. S0001000/A). Both numbers are always recorded against a job related AR Invoice or AR Credit Note transaction. The AR Invoice can be configured to print either reference as the Document Transaction Number. The Use Job Number Based Invoice Numbers Registry controls which number prints as the transaction number in the document. 19 December 2012 Page 23

Refer: Transaction Number Sequence Customization: http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20100216.pdf Invoice, Credit Note and Adjustment Notes Sharing a single Number Fountain http://www.cargowise.com/documents/updatenotes/edienterpriseupdatenote20080819c.pdf 19 December 2012 Page 24

Poland Country Guide LANGUAGE 6 LANGUAGE edienterprise supports many language functions, explained in detail in the Language Functional Guide on our website. It is recognized that the official business languages in Poland is Polish. 6.1 USER INTERFACE LANGUAGE Polish is not currently available as a language on the user interface. English is enabled by default. 6.2 DOCUMENTATION LANGUAGE Polish is specifically available on documents issued in DocBuilder format. New translations are added with each new Release to ensure the languages are current with the English version. 6.3 WEBTRACKER LANGUAGE Polish is not currently available as a language for WebTracker. Note: Until there is a Polish version of the User Interface available, access to Polish documents is enabled by default and not chargeable. Once the Polish interface is available, use of Polish documents will be chargeable by database and billed monthly. 19 December 2012 Page 25

Poland Country Guide DOCUMENTS 7 DOCUMENTS 7.1 COUNTRY SPECIFIC DOCUMENTS There are not currently any specific documents available for Poland. 7.2 COUNTRY SPECIFIC REFERENCES There are currently no specific Poland references displayed on documents issued from edienterprise. 19 December 2012 Page 26

APPENDIX 1. EU VAT REGISTRATION CODES Poland Country Guide APPENDIX 1 The following edienterprise Organization Registration codes are used to record the Business VAT registration details of Customers and Suppliers in the EU. Country Country Code VAT Registration Code Austria Belgium Bulgaria Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Monaco Netherlands Poland Portugal Romania Slovakia Slovenia Spain Sweden United Kingdom AT BE BG CY CZ DK EE FI FR DE GR HU IE IT LV LT LU MT MC NL PL PT RO SK SI ES SE GB UID BTW VAT VAT DPH VAT VAT VAT TVA UST AFM VAT VAT IVA PVN PVM TVA VAT TVA BTW PTU IVA TVA DPH DDV NIF VAT VAT 19 December 2012 Page 27