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KSEF-BUS-068 GOV MANDATED Error KSeF Guard Only

Standard invoice line missing VAT rate

Wiersz standardowej faktury bez stawki VAT

Problem

Invoice line is missing the VAT rate (P_12). This rule applies to standard invoices — it does not cover UPR, corrections, or margin invoices.

How to Fix

Provide P_12 with the applicable rate (e.g. '23', '8', 'zw', 'oo') for each FaWiersz line.

Source Reference

VAT Act, Art. 106e sec. 1 point 12

Page 124

View source PDF

Source Quote

“A standard invoice must contain the tax rate in each line (P_12). The rule does not apply to UPR, correction, or margin invoices, where P_12 may be omitted.”
Description SHA-256: 4e50f8ed7480…

Justification

CROSS FIELD

Legal Basis Chain

1

Tax rate on invoice

Stawka podatku na fakturze

“12) the tax rate, or the value-added tax rate where the special procedures referred to in Division XII, Chapters 6a, 7 and 9 are used;”
VAT Act, Art. 106e sec. 1 point 12 (Page 124)
2

P_12 field in FA(3)

Pole P_12 w FA(3)

“Tax rate [conditional field]”
Brochure FA(3), Section P_12 (Page 94)