KSEF-BUS-052 BEST PRACTICE Error KSeF Guard Only
Margin procedure flag requires margin amount bucket (P_13_11)
Procedura marży wymaga pola P_13_11
Problem
Invoice has the margin procedure (PMarzy) enabled, but the summary is missing field P_13_11 for margin-scheme sales.
How to Fix
Add field P_13_11 in the invoice summary. If the margin procedure does not apply to this invoice, disable the PMarzy flag.
Source Reference
Brochure FA(3), Table 33 - PMarzy; Table 27 - P_13_11
Page 53
Source Quote
“P_13_11 is the total sales value under the margin scheme referred to in Art. 119 and Art. 120 of the VAT Act. If a PMarzy marker is active (P_PMarzy or one of P_PMarzy_2, P_PMarzy_3_1, P_PMarzy_3_2, P_PMarzy_3_3), the invoice should include field P_13_11.”
Description
SHA-256: a8cf95961ed9…
Justification
CROSS FIELDLegal Basis Chain
1
Margin scheme for tourism services
Procedura marży dla usług turystyki
“The taxable base for tourism services is the margin amount reduced by the amount of tax due”
VAT Act, Art. 119 sec. 1 (Page 168)
2
Margin scheme for second-hand goods and works of art
Procedura marży dla towarów używanych i dzieł sztuki
“For a taxpayer supplying second-hand goods, works of art, collectors' items, or antiques, the taxable base is the margin constituting the difference between the sales amount and the purchase amount, reduced by the tax amount.”
VAT Act, Art. 120 sec. 4-5 (Page 170)
3
Margin procedure flag in FA(3)
Znacznik procedury marży w FA(3)
“Flag for occurrence of margin schemes referred to in Article 119 or Article 120 of the Act. In the case of an invoice documenting a supply of goods or provision of services taxed under the margin scheme referred to in Article 119 or Article 120 of the Act, the value "1" should be entered.”
Brochure FA(3), Table 33 - P_PMarzy (Page 63)
4
Margin procedure type in FA(3)
Typ procedury marży w FA(3)
“If field P_PMarzy equals "1", one of the following fields must be additionally filled in: P_PMarzy_2, P_PMarzy_3_1, P_PMarzy_3_2, P_PMarzy_3_3.”
Brochure FA(3), Table 33 - P_PMarzy_2..P_PMarzy_3_3 (Page 63)
1 step covered by legal source above