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KSEF-BUS-057 INFERRED Error KSeF Guard Only

Split payment cannot apply to invoices with no VAT amount due

MPP nie może dotyczyć faktur bez kwoty VAT do zapłaty

Problem

P_18A='1' (MPP) cannot apply to an invoice where all lines carry a no-VAT-due rate (exempt, 0%, non-taxable) — there is no tax amount to pay to the VAT account.

How to Fix

Remove P_18A='1'. Split payment only applies to transactions with due VAT.

Source Reference

VAT Act, Art. 108a sec. 1a

Page 138

View source PDF

Source Quote

“The split payment mechanism (P_18A='1') does not apply to invoices where all lines carry a no-VAT-due rate (zw, 0 EX, 0 WDT, 0 KR, np I, np II), as there is no tax amount to settle through the split payment mechanism.”
Description SHA-256: fe9f1208dd7e…

Justification

CROSS FIELD

Legal Basis Chain

1

Mandatory MPP for Annex 15 transactions

Obowiązek MPP przy Załączniku 15

“When making payment for goods or services listed in Annex 15 to the Act, documented by an invoice in which the total amount due exceeds PLN 15,000”
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" annotation”
Brochure FA(3), Section P_18A (Page 56)
3

P_12 tax rates with no VAT due

Stawki podatku P_12 bez VAT należnego

“Tax rate [conditional field]. No-VAT-due values: zw (exempt), 0 EX/WDT/KR (export/intra-EU/domestic 0%), np I/np II (non-taxable).”
Brochure FA(3), Section P_12 (Page 94)
4

Evaluator logic: MPP inference chain

Logika ewaluatora: łańcuch wnioskowania MPP

“P_18A="1" indicates mandatory split payment (Art. 108a). Split payment requires a VAT amount in the VAT account. If ALL lines carry a no-VAT-due rate (zw, 0 EX, 0 WDT, 0 KR, np I, np II) — no VAT to split — logical contradiction.”
Inference from VAT Act Art. 108a sec. 1a (Page 138)