KSEF-BUS-051 GOV MANDATED Error KSeF Guard Only
Reverse charge annotation (P_18=1) requires corresponding net amount bucket
Odwrotne obciążenie (P_18=1) wymaga kwoty netto w odpowiednim polu
Problem
Invoice declares reverse charge (P_18 — reverse charge annotation = 1), but the summary bucket P_13_10 (reverse charge net value) is missing.
How to Fix
Add the reverse charge net bucket (P_13_10) in the invoice summary section with the appropriate net amount.
Source Reference
VAT Act, Art. 106e sec. 1 point 18
Page 125
Source Quote
“18) in the case of supply of goods or performance of a service for which the person liable to account for tax, value added tax or a tax of a similar nature is the purchaser of the goods or service - the words 'reverse charge';”
Verbatim
SHA-256: 52f54d36eabf…
Justification
CROSS FIELDLegal Basis Chain
1
P_18 field — reverse charge in FA(3)
Pole P_18 — odwrotne obciążenie w 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)
2
Net sum in reverse charge procedure
Suma netto 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“Total value of sales under the reverse-charge procedure for which the purchaser is the taxpayer pursuant to the repealed Article 17(1)(7) and (8) of the Act, as well as other cases of reverse charge occurring in domestic trade.”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)
1 step covered by legal source above