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KSEF-BUS-062 BEST PRACTICE Error KSeF Guard Only

Polish buyer NIP must be in NIP field, not NrVatUE or NrID

NIP nabywcy polskiego musi być w polu NIP, nie w NrVatUE/NrID

Problem

Polish buyer NIP is placed in NrVatUE or NrID instead of NIP field.

How to Fix

Move the 10-digit Polish NIP to the NIP field. Keep only the proper identifier in NrVatUE/NrID.

Source Reference

Brochure FA(3), Section Field Formats, point 10

Page 6

View source PDF

Source Quote

“The Polish taxpayer identification number (NIP) of the purchaser must be entered in the NIP field within the Podmiot2/DaneIdentyfikacyjne element. It must not be provided in the NrVatUE or NrID fields.”
Description SHA-256: 71d9f9acfb4c…

Justification

CROSS FIELD

Legal Basis Chain

1

Buyer identification on invoice

Identyfikacja nabywcy na fakturze

“5) the number by which the buyer of goods or services is identified for the purposes of the tax or value-added tax”
VAT Act, Art. 106e sec. 1 point 5 (Page 124)
2

Buyer NIP in the correct Podmiot2 field

NIP nabywcy w odpowiednim polu Podmiot2

“The Polish taxpayer identification number (NIP) of the buyer must be provided in the NIP field within the Podmiot2/DaneIdentyfikacyjne element. It must not be entered in the NrVatUE or NrID field. The invoice will be made available to the buyer in KSeF only when their NIP is placed in the NIP field, not in the NrVatUE or NrID field.”
Brochure FA(3), Section Field Formats, point 10, "IMPORTANT" (Page 6)