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KSEF-BUS-074 GOV MANDATED Error Gov Enforced

P_19=1 without providing exemption basis (P_19A/B/C)

P_19=1 bez podania podstawy zwolnienia (P_19A/B/C)

Problem

Invoice has VAT exemption (P_19 set) but none of the legal basis fields (P_19A, P_19B, P_19C) are populated.

How to Fix

Fill at least one field: P_19A (VAT Act provision), P_19B (provision of Directive 2006/112/EC), or P_19C (other legal basis).

Source Reference

VAT Act, Art. 106e sec. 1 point 19

Page 125

View source PDF

Source Quote

“If P_19='1' (VAT exemption), at least one of P_19A (act provision), P_19B (Directive 2006/112/EC provision), or P_19C (other legal basis) must be filled in, indicating the legal basis for the exemption.”
Description SHA-256: 794cdd84f1c9…

Justification

CROSS FIELD

Legal 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

P_19A — exemption provision

P_19A — przepis o zwolnieniu

“If field P_19 equals "1" - indicate the provision of the act or instrument issued pursuant to the act, under which the taxpayer applies the tax exemption.”
Brochure FA(3), Section P_19A (Page 58)
3

P_19B — provision of Directive 2006/112/EC

P_19B — przepis Dyrektywy 2006/112/WE

“If field P_19 equals "1" - indicate the provision of Directive 2006/112/EC which exempts such supply of goods or such provision of services from tax.”
Brochure FA(3), Section P_19B (Page 58)
4

P_19C — other legal basis for exemption

P_19C — inna podstawa prawna zwolnienia

“If field P_19 equals "1" - indicate other legal basis showing that the supply of goods or provision of services is exempt from tax.”
Brochure FA(3), Section P_19C (Page 58)
5

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), Section P_19 (Page 58)