KSEF-BUS-075 GOV MANDATED Error Gov Enforced
P_19B must be non-empty if present (Directive 2006/112/EC provision)
P_19B musi być niepuste, jeśli występuje (przepis Dyrektywy 2006/112/WE)
Problem
P_19B element is present on the invoice but empty — the Directive 2006/112/EC provision reference is missing.
How to Fix
Fill P_19B with the specific provision of Directive 2006/112/EC that constitutes the exemption basis.
Source Reference
VAT Act, Art. 106e sec. 1 point 19; Brochure FA(3), Section P_19B; XSD TZnakowy minLength
Page 125
Source Quote
“P_19B is a text field for the provision of Directive 2006/112/EC constituting the exemption basis. If P_19B is present, XSD type TZnakowy requires at least 1 character; after whitespace normalization, the field cannot be empty.”
Description
SHA-256: 1899c4ed7e17…
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
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)
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
Non-empty P_19B value (XSD TZnakowy)
Niepusta wartość P_19B (XSD TZnakowy)
“Type TZnakowy is limited to 256 characters and has XSD constraints: minLength=1 and maxLength=256.”
FA(3) XSD schema, type TZnakowy