Tax rate must be consistent with net amount bucket (simplified invoices exempt)
Stawka podatku musi być zgodna z przedziałem kwot netto (faktury uproszczone pominięte)
Problem
Invoice line VAT rate (P_12 — VAT rate) does not have a matching net summary bucket (P_13_*). Each applied rate must have its corresponding bucket in the summary. This rule does not apply to simplified invoices (UPR).
How to Fix
Recalculate the invoice summary. Rate-to-bucket mapping: 23%/22% -> P_13_1, 8%/7% -> P_13_2, 5% -> P_13_3, zw (exempt) -> P_13_7, oo (reverse charge) -> P_13_10, 0% -> P_13_6_*.
Source Reference
Brochure FA(3), Table 26/27 — P_12 → P_13_*
Page 47
Source Quote
“Tax rates from line items (P_12) must be consistent with the breakdown of net sales values in the summary fields according to rates (P_13_*).”
Justification
ARITHMETICLegal Basis Chain
Obligation to break down by rate (Art. 106e para. 1 item 13)
Obowiązek podziału na stawki (Art. 106e ust. 1 pkt 13)
“13) the sum of net sales values, broken down by sales subject to individual tax rates and sales exempt from tax;”
Tax rate P_12 determines the summary bucket
Stawka podatku P_12 określa koszyk
“Tax rate [conditional field]”
Mapping rate 23%/22% to bucket P_13_1
Mapowanie stawki 23%/22% na koszyk P_13_1
“The sequence composed of fields P_13_1, P_14_1 and P_14_1W shall be filled in if the invoice contains sales subject to the standard rate — currently 23% or 22%. The sequence does not apply to the margin scheme.”
Mapping rate 8%/7% to bucket P_13_2
Mapowanie stawki 8%/7% na koszyk P_13_2
“The sequence composed of fields P_13_2, P_14_2 and P_14_2W shall be filled in if the invoice contains sales subject to the reduced rate — currently 8% or 7%.”
Buckets P_13_6 for zero-rate sales
Koszyki P_13_6 dla stawki 0%
“Total value of sales subject to 0% rate excluding intra-Community supply of goods and export. For advance invoices - the value of the advance payment. For corrective invoices - the amount of the difference referred to in Article 106j sec. 2 item 5 of the Act [conditional field].”
Bucket P_13_10 for reverse charge
Koszyk P_13_10 dla odwrotnego obciążenia
“Total value of supplies of goods and services for which the purchaser is the taxable person pursuant to Art. 17 sec. 1 points 7 and 8 [conditional field].”
Bucket P_13_7 for VAT-exempt sales
Koszyk P_13_7 dla zwolnień z VAT
“Total value of sales exempt from tax. For advance invoices - the value of the advance payment. For corrective invoices, the amount of the difference in sales value [conditional field].”