KSEF-BUS-065 GOV MANDATED Error KSeF Guard Only
Self-billing - buyer must be identifiable (NIP, NrVatUE, or NrID)
Samofakturowanie - nabywca musi być identyfikowalny (NIP, NrVatUE lub NrID)
Problem
In self-billing (P_17='1'), the buyer (Podmiot2) should be identifiable — having NIP, NrVatUE, or NrID (Art. 106d(1); cf. Art. 106b(1)(1)).
How to Fix
Provide buyer NIP in Podmiot2/DaneIdentyfikacyjne/NIP, NrVatUE for EU buyers, or NrID for non-EU foreign buyers. An unidentifiable entity should not participate in self-billing.
Source Reference
VAT Act, Art. 106d sec. 1; Art. 106e sec. 1 point 17; Art. 106e sec. 1 point 5
Page 124
Source Quote
“In self-billing (P_17='1'), the buyer (Podmiot2) should be identifiable — having NIP, NrVatUE, or NrID. Art. 106d allows self-billing by the buyer, and Art. 106b sec. 1 point 1 also covers non-taxpayer legal persons, but these should also have an identifier.”
Description
SHA-256: 12fb2f2abd3b…
Justification
CROSS FIELDLegal Basis Chain
1
Self-billing authorization
Upoważnienie do samofakturowania
“The entity referred to in Art. 106b sec. 1 point 1, purchasing goods or services from a taxpayer, may issue invoices on behalf of and for that taxpayer”
VAT Act, Art. 106d sec. 1 (Page 124)
2
Self-billing annotation
Adnotacja o samofakturowaniu
“in the case of invoices referred to in Art. 106d sec. 1 — the word “samofakturowanie” (self-billing)”
VAT Act, Art. 106e sec. 1 point 17 (Page 125)
3
Buyer identification
Identyfikacja nabywcy
“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)