KSEF-BUS-073 GOV MANDATED Error KSeF Guard Only
Exemption legal basis missing when VAT rate is zw
Brak podstawy prawnej zwolnienia przy stawce zw
Problem
Invoice has lines with rate 'zw' (exempt) but legal exemption basis flag (P_19='1') is missing.
How to Fix
Set P_19='1' in Adnotacje/Zwolnienie section and provide the applicable P_19A, P_19B, or P_19C with the legal provision.
Source Reference
VAT Act, Art. 106e sec. 1 point 19
Page 125
Source Quote
“When an invoice line has P_12='zw' (VAT exempt), the invoice must indicate the legal exemption basis (P_19='1' with P_19A, P_19B, or P_19C).”
Description
SHA-256: a5aea335aed2…
Justification
CROSS FIELDLegal Basis Chain
1
Obligation to cite exemption basis
Obowiązek wskazania podstawy zwolnienia
“in the case of supply of goods or provision of services exempt from tax under Art. 43 sec. 1, Art. 113 sec. 1 and 9, Art. 113a sec. 1, or regulations issued pursuant to Art. 82 sec. 3”
VAT Act, Art. 106e sec. 1 point 19 (Page 125)
2
Tax exemption legal basis
Podstawa zwolnienia od podatku
“supply of goods or provision of services exempt from tax on the basis of Article 43(1) of the Act, Article 113(1) and (9) of the Act, or regulations issued on the basis of Article 82(3) of the Act”
Brochure FA(3), Section P_19 (Page 58)
3
P_19A/B/C obligation
Obowiązek wypełnienia P_19A/B/C
“If field P_19 equals "1", one of the following fields must be additionally filled in: P_19A, P_19B or P_19C.”
Brochure FA(3) v2 (Page 58)