Rule Explorer

All P_14_*W fields required for foreign currency in corresponding rate brackets

P_14_*W fields forbidden when currency is PLN

Tax amounts must be presented in PLN per Art. 106e(11)

Exchange rate missing for foreign currency invoice

Exchange rate mismatch - converted PLN VAT does not match declared amount

Exchange rate should not be present on PLN invoice

Correction invoice requires corrected invoice reference data

Non-correction invoice must not contain correction-specific blocks

Corrected invoice issue date must not be later than correction invoice date

Advance invoice (ZAL) requires order/contract data (Zamowienie element)

Final settlement invoice (ROZ) must reference prior advance invoices

Correction invoice missing correction reason

Invoice issue date exceeds the allowed future-date window

Period start date must not be after period end date

Mutual exclusivity of single delivery date (P_6) and invoice period (OkresFa)

VAT amount must match net x rate for 23% bracket

VAT amount must match net x rate for 8% bracket

VAT amount must match net x rate for 5% bracket

Total receivable (P_15) consistent with sum of net + VAT buckets

Line net value consistent with quantity × adjusted unit price

Reverse charge flag missing when rate oo is used

Reverse charge flag P_18=1 without oo rate on any line

Reverse charge and WDT are mutually exclusive

Exemption flag (P_19=1) requires exactly one legal basis

Reverse charge annotation (P_18=1) requires corresponding net amount bucket

Margin procedure flag requires margin amount bucket (P_13_11)

Split payment flag (P_18A=1) requires annex-15 marker on at least one line

Mandatory split payment - P_18A required for Annex 15 items over threshold

Split payment cannot apply to invoices with no VAT amount due

Invalid GTU code (outside GTU_01-GTU_13 range)

GTU_01 requires product description (P_7)

JST flag=1 requires Podmiot3 entry with Rola=8

GV flag=1 requires Podmiot3 entry with Rola=10

Polish buyer NIP must be in NIP field, not NrVatUE or NrID

Self-billing - buyer must be identifiable (NIP, NrVatUE, or NrID)

Invoice line with quantity missing unit of measure

Invoice line with quantity missing unit price

Standard invoice line missing VAT rate

Invoice line numbers must be unique (gaps allowed, corrections exempt)

Invoice line requires product/service name (corrections exempt)

Tax rate must be consistent with net amount bucket (simplified invoices exempt)

Exemption legal basis missing when VAT rate is zw

P_19=1 without providing exemption basis (P_19A/B/C)

P_19B must be non-empty if present (Directive 2006/112/EC provision)

Podmiot3 missing identification data

Rate 23%/22% requires P_13_1 and P_14_1 buckets (UPR and corrections exempt)

Rate 8%/7% requires P_13_2 and P_14_2 buckets (UPR and corrections exempt)

Rate 5% requires P_13_3 and P_14_3 buckets (UPR and corrections exempt)

Rate 4%/3% (taxi flat rate) requires P_13_4 and P_14_4 buckets (UPR and corrections exempt)

OSS rate (XII) requires P_13_5 and P_14_5 buckets (UPR and corrections exempt)

Domestic 0% rate (0 KR) requires P_13_6_1 bucket (UPR and corrections exempt)

Intra-EU delivery 0% rate (0 WDT) requires P_13_6_2 bucket (UPR and corrections exempt)

Export 0% rate (0 EX) requires P_13_6_3 bucket (UPR and corrections exempt)

VAT exempt (zw) requires P_13_7 bucket (UPR and corrections exempt)

Rate np I requires P_13_8 bucket (UPR, corrections, and margin scheme exempt)

Rate np II requires P_13_9 bucket (UPR and corrections exempt)

Reverse charge (oo) requires P_13_10 bucket (UPR and corrections exempt)

Triangular trade missing WDT procedure marking

Triangular trade with invalid buyer country code

Mismatch between total amount (P_15) and summary sum

Incorrect VAT calculation for 23% rate

Incorrect VAT calculation for 8% rate

Incorrect VAT calculation for 5% rate

Line items net sum (23%) mismatch with summary

Total net sum of lines mismatch with summary

Total VAT sum of lines mismatch with summary

Negative value in summary fields

Gross row value inconsistency (P_11A != P_8B * P_9B)

Margin invoice - net amounts should be in P_13_11 not standard buckets

Line net exceeds quantity times price

Missing PLN conversion for foreign currency invoice

Invoice date gap too large (P_6 vs P_1 > 30 days)

Missing Seller NIP (Podmiot1)

Missing Buyer identifier (Podmiot2)

ICDT: Missing Buyer VAT UE number

Invalid NIP format

Missing rate summary section (P_13)

Missing Buyer data (Podmiot2)

Invalid boolean field format

Invalid email format (missing '@' or chars)

Phone number exceeds 16 characters

Simplified invoice (UPR) must not exceed amount limit

Correction invoice requires TypKorekty element

Correction invoice requires corrected invoice issue date

Non-correction invoice must have P_15 greater than zero

TypKorekty must be in range 1–3

Duplicate invoice line items

Line with zero net amount at taxable rate

Missing new transport means entry

Missing transport category (land/water/air)

Invalid land vehicle identification (missing mileage)

Invalid watercraft/aircraft identification (missing hours)

Incomplete tax representative data

Incomplete enforcement authority data

Too many data blocks in attachment or missing header

Empty or duplicate attachment metadata key

Incomplete order reference section

Control characters in invoice text fields

Missing unit of measure in invoice line

Invoice date far future (> 60 days from creation)

Invoice date far past (> 5 years from creation)

Inconsistent currency state - no KodWaluty but exchange rate fields present

Line quantity must be positive

Unit net price must be positive

Unit gross price must be positive

Gross price must not be less than net price

Line net must not be negative on standard invoice

Gross vs Net+VAT consistency mismatch (P_11A != P_11 + P_11Vat)

Seller NIP equals buyer NIP (outside self-billing)

Empty invoice footer section (Stopka)

HTML tags in invoice text fields

SQL injection pattern in invoice text fields

Script injection pattern in invoice text fields

Payment date earlier than issue date

Invoice issued after 15th-of-next-month deadline

Margin line contains net amount (P_11) or VAT (P_11Vat)

Invoice issued on weekend

Invoice created during night hours

Podmiot3 with Employee role (11) requires BrakID=1

Exchange rate outside reasonable bounds (0.0001-10000)

Unrecommended Unicode characters (W3C XML 1.0)

XML processing instructions forbidden

Correction (TypKorekty=1) with corrected total above original

Correction (TypKorekty=2) with corrected total below original

Duplicate invoice number (P_2) in batch

Different seller NIP across invoice batch

Invoice date regression in sequential number series

Advance and settlement invoice amount inconsistency