KSEF-BUS-006 GOV MANDATED Error KSeF Guard Only
Exchange rate missing for foreign currency invoice
Brak kursu waluty dla faktury w walucie obcej
Problem
Foreign currency invoice has VAT amounts in a foreign currency, but the exchange rate (KursWaluty — currency exchange rate) is missing. The rate is required for converting VAT to PLN.
How to Fix
Fill in the exchange rate (KursWaluty) — this should be the average NBP rate from the last business day before the invoice date.
Source Reference
Brochure FA(3), currency section, Art. 106e sec. 11
Page 100
Source Quote
“The exchange rate used to calculate the amount of tax, in cases referred to in sec. VI of the Act. When amounts used for determining the tax base are provided in a foreign currency, the exchange rate applicable to a given line of the invoice shall be indicated.”
Description
SHA-256: c7775362322c…
Justification
CROSS FIELDLegal Basis Chain
1
KursWaluty field — exchange rate at invoice line level
Pole KursWaluty — kurs przeliczeniowy w wierszu faktury
“The exchange rate used to calculate the amount of tax, in cases referred to in sec. VI of the Act [optional field]”
Brochure FA(3), Section FaWiersz — KursWaluty (Page 100)
2
Exchange rate requirement for foreign currency amounts
Wymagalność kursu waluty dla kwot w walucie obcej
“When amounts used for determining the tax base are provided in a foreign currency, the exchange rate applicable to a given line of the invoice shall be indicated.”
Brochure FA(3), Section FaWiersz — KursWaluty (Page 100)
3
Statutory obligation to convert to PLN
Ustawowy obowiązek przeliczenia na złote
“Art. 31a. 1. Where the amounts used to determine the tax base are expressed in a foreign currency, conversion into zlotys is performed using the average exchange rate of that foreign currency announced by the National Bank of Poland (NBP) on the last business day preceding the day on which the tax obligation arises.”
VAT Act, Art. 31a sec. 1 (Page 43)
4
Tax amounts in PLN
Kwoty podatku w złotych
“11. Tax amounts are shown in zlotys (PLN). Tax amounts expressed in foreign currency are shown in zlotys using the conversion rules adopted for converting amounts used to determine the tax base.”
VAT Act, Art. 106e sec. 11 (Page 126)