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KSEF-BUS-080 GOV MANDATED Error KSeF Guard Only

Rate 23%/22% requires P_13_1 and P_14_1 buckets (UPR and corrections exempt)

Stawka 23%/22% wymaga koszyków P_13_1 i P_14_1 (UPR i korekty pominięte)

Problem

Invoice line has 23%/22% VAT rate (P_12 = "23" or "22"), but the summary is missing bucket P_13_1 (net at 23%/22%) and/or P_14_1 (VAT at 23%/22%). This rule does not apply to simplified invoices (UPR) or correction invoices.

How to Fix

Recalculate the invoice summary. For the 23%/22% rate, add net bucket P_13_1 and VAT bucket P_14_1. If the document is a simplified invoice (UPR) or a correction invoice, this rule requires no action.

Source Reference

VAT Act, Art. 106e sec. 1 points 12-14

Page 124

View source PDF

Source Quote

“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; 13) the sum of net sales values, broken down by sales subject to individual tax rates and sales exempt from tax; 14) the tax amount on the sum of net sales values, broken down by amounts relating to individual tax rates;”
Verbatim SHA-256: 30e404f04750…

Justification

CROSS FIELD

Legal Basis Chain

1

Mapping rate 23%/22% to P_13_1 and P_14_1

Mapowanie stawki 23%/22% na P_13_1 i P_14_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.”
Brochure FA(3), Table 26 — P_13_1/P_14_1 (Page 47)

2 steps covered by legal source above