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KSEF-BUS-050 GOV MANDATED Error

Exemption flag (P_19=1) requires exactly one legal basis

Zwolnienie (P_19=1) wymaga dokładnie jednej podstawy prawnej

Problem

Invoice declares VAT exemption (P_19=1), but the exemption legal basis is invalid: either none of P_19A/P_19B/P_19C is filled, or more than one is specified.

How to Fix

Specify exactly one exemption legal basis: P_19A (provision of the act or instrument issued pursuant to it), P_19B (provision of Directive 2006/112/EC), or P_19C (other legal basis).

Source Reference

VAT Act, Art. 106e sec. 1 point 19

Page 125

View source PDF

Source Quote

“19) in the case of supply of goods or performance of services exempt from tax under Art. 43 sec. 1, Art. 113 sec. 1 and 9, Art. 113a sec. 1 or regulations issued on the basis of Art. 82 sec. 3 — an indication of: a) the provision of the act or instrument issued pursuant to the act, under which the taxpayer applies the tax exemption, b) the provision of Directive 2006/112/EC which exempts such supply of goods or such provision of services from tax, or c) other legal basis indicating that the supply of goods or provision of services is exempt from tax;”
Verbatim SHA-256: 2313bc968a87…

Justification

VERBATIM QUOTE

Legal Basis Chain

1

Art. 106e sec. 1 point 19 — obligation to indicate exemption basis

Art. 106e ust. 1 pkt 19

Art. 106e ust. 1 pkt 19 — obowiązek wskazania podstawy zwolnienia

“19) in the case of supply of goods or provision of services exempt from tax under Art. 43 sec. 1, Art. 113 sec. 1 and 9, Art. 113a sec. 1 or regulations issued on the basis of Art. 82 sec. 3 — an indication of: a) provision of the act or instrument issued pursuant to the act, b) provision of Directive 2006/112/EC, or c) other legal basis indicating that the supply or service is exempt from tax.”
VAT Act (UoVAT), Art. 106e sec. 1 point 19 (Page 125)
2

Tax exemption — legal basis reference (field P_19)

Zwolnienie od podatku — wskazanie przepisu (pole P_19)

“In the case of an invoice documenting the supply of goods or provision of services exempt from tax on the basis of Article 43(1) of the Act, Article 113(1) and (9) of the Act, or regulations issued on the basis of Article 82(3) of the Act, or on the basis of other regulations — the value "1" shall be entered.”
Brochure FA(3), Section P_19 (Page 58)
3

Obligation to fill P_19A, P_19B, or P_19C

Obowiązek podania P_19A, P_19B lub P_19C

“If field P_19 equals "1", one of the following fields must be additionally filled in: P_19A, P_19B or P_19C.”
Brochure FA(3), Section P_19 (Page 58)
4

P_19A — statutory exemption provision

P_19A — przepis ustawy o zwolnieniu

“If field P_19 equals "1" - indicate the provision of the act or instrument issued pursuant to the act, under which the taxpayer applies the tax exemption.”
Brochure FA(3), Section P_19A (Page 58)
5

P_19B — provision of Directive 2006/112/EC

P_19B — przepis Dyrektywy 2006/112/WE

“If field P_19 equals "1" - indicate the provision of Directive 2006/112/EC which exempts such supply of goods or such provision of services from tax.”
Brochure FA(3), Section P_19B (Page 58)
6

P_19C — other legal basis for exemption

P_19C — inna podstawa prawna zwolnienia

“If field P_19 equals "1" - indicate other legal basis showing that the supply of goods or provision of services is exempt from tax.”
Brochure FA(3), Section P_19C (Page 58)