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KSEF-BUS-055 GOV MANDATED Error KSeF Guard Only

Mandatory split payment - P_18A required for Annex 15 items over threshold

Obowiązkowy MPP - P_18A wymagane dla pozycji z Załącznika 15 powyżej progu

Problem

Invoice covers Annex 15 goods/services and exceeds PLN 15,000 or its foreign-currency equivalent, but the mandatory split-payment annotation (P_18A='1') is missing.

How to Fix

Set P_18A='1' in the Adnotacje section. For foreign-currency invoices, make sure KursWalutyZ supports checking the PLN 15,000 equivalent threshold.

Source Reference

VAT Act, Art. 106e sec. 1 point 18a; Art. 108a sec. 1a; Brochure FA(3), Section P_18A; Table 28 - KursWalutyZ; Table 48 - P_12_Zal_15

Page 125

View source PDF

Source Quote

“18a) for invoices in which the total amount due exceeds PLN 15,000 or its equivalent expressed in a foreign currency, covering the supply of goods or provision of services made to a taxpayer referred to in Annex 15 to the Act - the words "mechanizm podzielonej płatności" ("split payment mechanism"), with foreign-currency amounts converted into PLN under the rules used to determine the taxable base;”
Description SHA-256: 763bb5ec6485…

Justification

CROSS FIELD

Legal Basis Chain

1

Split-payment annotation on the invoice

Adnotacja MPP na fakturze

“the words "mechanizm podzielonej płatności" ("split payment mechanism")”
VAT Act, Art. 106e sec. 1 item 18a (Page 125)
2

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)
3

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)
4

Currency exchange rate for conversion

Kurs waluty dla przeliczenia

“Currency exchange rate used to calculate the amount of tax”
Brochure FA(3), Table 28 - KursWalutyZ (Page 54)
5

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)