KSEF-BUS-046 BEST PRACTICE Error KSeF Guard Only
Reverse charge flag P_18=1 without oo rate on any line
Flaga odwrotnego obciążenia P_18=1 bez stawki oo na wierszach
Problem
Reverse charge annotation (P_18 = 1) is enabled, but no invoice line has the "oo" (reverse charge) rate. The annotation and lines must be consistent.
How to Fix
Disable the reverse charge annotation (P_18) if no line is subject to this procedure. Alternatively, change the VAT rate to "oo" on the applicable lines.
Source Reference
Brochure FA(3), reverse-charge section
Page 56
Source Quote
“Setting P_18='1' implies that at least one FaWiersz line has P_12='oo' (reverse charge). Absence of such a line is a contradiction.”
Description
SHA-256: d68e7a57e593…
Justification
CROSS FIELDLegal Basis Chain
1
Statutory reverse-charge annotation requirement
Ustawowy wymóg adnotacji odwrotnego obciążenia
“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
P_18 field in FA(3) structure
Pole P_18 w strukturze FA(3)
“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)