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KSEF-BUS-007 GOV MANDATED Error KSeF Guard Only

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

Niezgodny kurs waluty - przeliczona kwota VAT w PLN nie zgadza się z zadeklarowaną

Problem

VAT conversion to PLN is incorrect: foreign currency VAT amount (P_14_*) multiplied by exchange rate (KursWaluty) does not match the PLN VAT amount (P_14_*W). Difference exceeds PLN 0.02.

How to Fix

Recalculate the PLN VAT amount: P_14_*W (PLN VAT) = P_14_* (foreign VAT) × KursWaluty (exchange rate), rounded to grosz. Also verify the NBP rate is correct.

Source Reference

VAT Act, Art. 106e sec. 11

Page 126

View source PDF

Source Quote

“Tax amounts expressed in foreign currency shall be shown in PLN using the conversion rules adopted for converting amounts used to determine the tax base.”
Verbatim SHA-256: 543e3c28e274…

Justification

VERBATIM QUOTE

Legal Basis Chain

1

Obligation to convert tax amounts to PLN

Obowiązek przeliczenia kwot podatku na złote

“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)
2

Foreign currency conversion rules

Zasady przeliczania kwot w walucie obcej

“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)
3

P_14_*W fields — converted tax amount in PLN

Pola P_14_*W — przeliczona kwota podatku

“If the invoice is issued in a foreign currency - the amount of tax on the sum of the net sales value covered by the basic rate, converted in accordance with the provisions of sec. VI in conjunction with Art. 106e sec. 11 of the Act currently 23% or 22%.”
Brochure FA(3), Section P_14_1W (Page 48)