KSEF-BUS-053 GOV MANDATED Error KSeF Guard Only
Split payment flag (P_18A=1) requires annex-15 marker on at least one line
Mechanizm podzielonej płatności (P_18A=1) wymaga znacznika zal. 15 na wierszach
Problem
Invoice declares split payment mechanism (P_18A — MPP = 1), but no line is marked as an Annex 15 item (P_12_Zal_15 — Annex 15 marker).
How to Fix
Mark at least one invoice line as subject to Annex 15 of the VAT Act (P_12_Zal_15 = 1), e.g. sensitive goods like fuels, steel, electronics.
Source Reference
VAT Act, Art. 106e sec. 1 point 18a
Page 125
Source Quote
“18a) for invoices in which the total amount due exceeds PLN 15,000 or its equivalent in a foreign currency, covering a supply of goods or performance of services referred to in Annex 15 to the Act made to a taxpayer - the words "mechanizm podzielonej płatności" ("split payment mechanism").”
Description
SHA-256: 4007f13cb229…
Justification
CROSS FIELDLegal Basis Chain
1
Obligation to apply split payment
Obowiązek zastosowania MPP
“taxpayers are obliged to apply the split payment mechanism”
VAT Act, Art. 108a sec. 1a (Page 138)
2
MPP annotation in the FA(3) structure
Adnotacja MPP w strukturze FA(3)
“"Split payment mechanism" note”
Brochure FA(3), Section P_18A (Page 56)
3
Goods or services listed in Annex 15 marker
Znacznik towaru lub usługi z załącznika nr 15
“Flag for goods or services listed in Annex 15 to the Act”
Brochure FA(3), Table 48 - P_12_Zal_15 (Page 95)
1 step covered by legal source above