KSEF-BUS-049 BEST PRACTICE Error KSeF Guard Only
Reverse charge and WDT are mutually exclusive
Odwrotne obciążenie i WDT są wzajemnie wykluczające się
Problem
Invoice combines reverse charge (P_12='oo') with intra-Community delivery (P_12='0 WDT') — mutually exclusive tax regimes.
How to Fix
Split items into separate invoices: one for reverse charge, one for intra-Community delivery.
Source Reference
Brochure FA(3), Section P_18 / Table 27 P_13_6_2
Page 56
Source Quote
“An invoice cannot simultaneously indicate reverse charge (P_12='oo') and intra-Community delivery (P_12='0 WDT'), as these are mutually exclusive tax regimes.”
Description
SHA-256: 19c1e046b927…
Justification
BUSINESS LOGICLegal Basis Chain
1
Reverse charge — buyer settles the tax
Odwrotne obciążenie — nabywca rozlicza podatek
“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
Sum of reverse charge values
Suma wartości w procedurze odwrotnego obciążenia
“Total value of sales under the reverse-charge procedure for which the purchaser is the taxpayer pursuant to the repealed Article 17(1)(7) and (8) of the Act, as well as other cases of reverse charge occurring in domestic trade.”
Brochure FA(3), Table 27 — P_13_10 (Page 53)
3
WDT 0% bucket — P_13_6_2
Koszyk WDT 0% — P_13_6_2
“Total value of sales at 0% rate in the case of intra-Community supply of goods.”
Brochure FA(3), Table 27 — P_13_6_2 (Page 52)