KSEF-BUS-040 GOV MANDATED Error KSeF Guard Only
VAT amount must match net x rate for 23% bracket
Kwota VAT musi odpowiadać wartości netto × stawka (przedział 23%)
Problem
VAT amount for 23%/22% rate (P_14_1 — VAT amount) does not match net value (P_13_1 — net amount). Check the summary calculations.
How to Fix
Recalculate the invoice summary: VAT amount (P_14_1) should equal net amount (P_13_1) × 23%/22% rounded to grosz. Tolerance: 0.02 PLN.
Source Reference
VAT Act, Art. 106e sec. 1 point 14
Page 125
Source Quote
“14) the tax amount on the sum of net sales values, broken down into amounts for individual tax rates; 15) the total amount receivable;”
Verbatim
SHA-256: 380eb2b9844d…
Justification
ARITHMETICLegal Basis Chain
1
Tax rate on invoice
Stawka podatku na fakturze
“12) the tax rate, or the value-added tax rate where the special procedures referred to in Division XII, Chapters 6a, 7 and 9 are used;”
VAT Act, Art. 106e sec. 1 point 12 (Page 124)
2
P_13_1 and P_14_1 fields — 23% rate
Pola P_13_1 i P_14_1 — stawka 23%
“The sequence composed of fields P_13_1, P_14_1 and P_14_1W shall be filled in if the invoice contains sales subject to the standard rate — currently 23% or 22%. The sequence does not apply to the margin scheme.”
Brochure FA(3), Table 26 — P_13_1 (Page 47)