Skip to content

FA(3) field · pre-submission error

Foreign-currency invoice — the P_14_1W field and VAT in zloty

When you issue an FA(3) invoice in a foreign currency, the VAT amount must also be stated in zloty. FA(3) puts it in the P_14_1W..P_14_4W fields. KSeF doesn't enforce this — so it's easy to submit an invoice KSeF accepts but that breaks the VAT Act.

What the P_14_1W..P_14_4W fields are

The P_14_*W fields hold the VAT amount converted to zloty — separately for each rate that appears on the invoice:

  • P_14_1W — basic rate (23% or 22%)
  • P_14_2W — reduced rate (8% or 7%)
  • P_14_3W — reduced rate (5%)
  • P_14_4W — taxi lump sum

Basis: Art. 106e sec. 11 of the VAT Act (tax amounts are shown in zloty) and the FA(3) Brochure, Table 26. The sequence does not apply to the margin scheme.

The two most common mistakes

P_14_*W missing on a foreign-currency invoice

The invoice is in a foreign currency but has no VAT amount converted to zloty. That breaks Art. 106e sec. 11 of the VAT Act — even though KSeF accepts the invoice.

P_14_*W present on a PLN invoice

The invoice is in zloty (KodWaluty = PLN) yet still carries the currency-conversion fields. That points to a currency misconfiguration or extraneous data.

Why KSeF doesn't catch it

KSeF validates mainly the XSD structure. In the FA(3) schema the P_14_*W fields are optional — KSeF accepts an invoice without them. The obligation to state the VAT amount in zloty comes from the VAT Act and the FA(3) Brochure, not the schema itself. This is one of the 107 cases where KSeF Guard catches a non-compliance KSeF does not enforce.

Example

<KodWaluty>EUR</KodWaluty>
<P_13_1>1000.00</P_13_1>
<P_14_1>230.00</P_14_1>
<P_14_1W>1012.50</P_14_1W>

Here P_14_1 = 230 EUR (VAT in the currency) and P_14_1W = 1012.50 PLN is the same VAT amount converted to zloty. Without the P_14_1W field the invoice is incomplete. (illustrative values)

What KSeF Guard checks

KSeF Guard checks that the P_14_*W fields are present and correct on foreign-currency invoices — and warns when they appear on a PLN invoice. See the full rule set in the Rule Explorer.

Validation runs offline, on your machine. For higher volumes there's batch validation for accounting offices.

Frequently asked questions

When is the P_14_1W field required?
When the invoice is issued in a foreign currency (KodWaluty other than PLN) and it contains sales at the basic rate (the P_13_1 / P_14_1 sequence). P_14_1W holds the VAT for that rate converted to Polish zloty. P_14_2W, P_14_3W and P_14_4W correspond to the remaining rates.
Can a PLN invoice contain P_14_*W fields?
No. The PLN-conversion fields apply only to foreign-currency invoices. On a PLN invoice (KodWaluty = PLN) their presence signals a currency misconfiguration or extraneous data.
Will KSeF reject an invoice without P_14_1W?
No. In the FA(3) XSD schema the P_14_*W fields are optional, so KSeF accepts such an invoice. But the obligation to state the VAT amount in zloty comes from Art. 106e sec. 11 of the VAT Act — an invoice without it is legally non-compliant even though KSeF accepts it.
Which rate converts the VAT to zloty?
Per Art. 31a of the VAT Act — as a rule, the average NBP rate from the last business day before the tax obligation arises. The details depend on the transaction type — when in doubt, consult a tax advisor.

KSeF Guard is a technical tool, not tax advice.

Download KSeF Guard

Runs offline • Currency fields + 127 other rules • Invoice XML never leaves your computer