KSEF-BUS-045 GOV MANDATED Error KSeF Guard Only
Reverse charge flag missing when rate oo is used
Brakuje flagi odwrotnego obciążenia przy stawce oo
Problem
Invoice has lines with "oo" rate (reverse charge), but the P_18 annotation (reverse charge flag) = 1 is missing from the Adnotacje section.
How to Fix
Enable the reverse charge annotation (P_18 = 1) in the invoice annotations section. This flag is required when the invoice contains lines with "oo" rate.
Source Reference
VAT Act, Art. 106e sec. 1 point 18; Brochure FA(3) Section P_18
Page 125
Source Quote
“If the invoice contains lines with P_12='oo', the P_18 field must equal '1', signaling reverse charge.”
Description
SHA-256: 9e2391fb4f68…
Justification
CROSS FIELDLegal Basis Chain
1
Annotation obligation in the Act
Obowiązek adnotacji w ustawie
“18) in the case of supply of goods or performance of a service for which the person liable to account for value-added tax or a tax of similar nature is the buyer of the goods or services — the words "odwrotne obciążenie" (reverse charge);”
VAT Act, Art. 106e sec. 1 point 18 (Page 125)
2
Reverse charge annotation (P_18)
Adnotacja odwrotne obciążenie (P_18)
“For an invoice bearing the note "reverse charge" and documenting the supply of goods or the performance of a service for which the person liable to pay VAT or similar tax is the purchaser of the goods or service, the value "1" should be entered; otherwise, the value "2" should be entered.”
Brochure FA(3), Section P_18 (Page 56)
3
P_12="oo" rate designates reverse charge
Stawka P_12="oo" oznacza odwrotne obciążenie
“Field P_12 — tax rate. The value "oo" designates the reverse charge procedure, where the obligation to settle VAT is transferred to the buyer.”
Brochure FA(3), Section P_12 (Page 94)