KSEF-BUS-083 GOV MANDATED Error KSeF Guard Only
Rate 4%/3% (taxi flat rate) requires P_13_4 and P_14_4 buckets (UPR and corrections exempt)
Stawka 4%/3% (ryczałt taxi) wymaga koszyka P_13_4 i P_14_4 (UPR i korekty pominięte)
Problem
Invoice line has taxi flat rate (P_12 = "4" or "3"), but the summary is missing bucket P_13_4 (taxi net) and/or P_14_4 (taxi VAT). This rule does not apply to simplified invoices (UPR) or correction invoices.
How to Fix
Recalculate the invoice summary. For the taxi flat rate, add net bucket P_13_4 and VAT bucket P_14_4. 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
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 FIELDLegal Basis Chain
1
Special flat-rate procedure for passenger taxi transport
Procedura szczególna ryczałtu dla przewozów taksówkowych
“A taxpayer providing passenger taxi services, excluding rental of passenger cars with driver (PKWiU 49.32.11.0), may elect to tax those services in the form of a flat-rate amount at the 3% rate.”
VAT Act, Art. 114 sec. 1 (Page 163)
2
Mapping taxi flat rate to P_13_4 and P_14_4
Mapowanie ryczałtu taxi na P_13_4 i P_14_4
“Total net sales covered by the flat-rate procedure for passenger taxis. For advance invoices the net value of the advance payment. For correction invoices the difference amount referred to in Art. 106j sec. 2 point 5 of the Act.”
Brochure FA(3), Table 26 - P_13_4/P_14_4 (Page 50)
1 step covered by legal source above