KSEF-BUS-042 GOV MANDATED Error KSeF Guard Only
VAT amount must match net x rate for 5% bracket
Kwota VAT musi odpowiadać wartości netto × stawka (przedział 5%)
Problem
VAT amount for 5% rate (P_14_3 — VAT amount) does not match net value (P_13_3 — net amount). Check the summary calculations.
How to Fix
Recalculate the invoice summary: VAT amount (P_14_3) should equal net amount (P_13_3) × 5% rounded to grosz. Tolerance: 0.02 PLN.
Source Reference
VAT Act, Art. 106e sec. 1 points 12-14
Page 124
Source Quote
“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; 13) the sum of net sales values, broken down by sales subject to individual tax rates and sales subject to tax exemption; 14) the tax amount on the sum of net sales values, broken down by amounts relating to individual tax rates;”
Verbatim
SHA-256: 30e404f04750…
Justification
ARITHMETICLegal Basis Chain
1
P_13_3 and P_14_3 fields — 5% rate
Pola P_13_3 i P_14_3 — stawka 5%
“The sequence consisting of fields P_13_3, P_14_3 and P_14_3W shall be filled in if the invoice contains sales subject to the second reduced rate - currently 5%. The sequence does not apply to the margin scheme.”
Brochure FA(3), Table 26 — P_13_3 (Page 49)
1 step covered by legal source above