KSEF-BUS-084 GOV MANDATED Error KSeF Guard Only
OSS rate (XII) requires P_13_5 and P_14_5 buckets (UPR and corrections exempt)
Stawka OSS (XII) wymaga koszyka P_13_5 i P_14_5 (UPR i korekty pominięte)
Problem
Invoice line has OSS - One Stop Shop rate (P_12 = "XII" or "XII_*"), but the summary is missing bucket P_13_5 (OSS net) and/or P_14_5 (OSS VAT). This rule does not apply to simplified invoices (UPR) or correction invoices.
How to Fix
Recalculate the invoice summary. For OSS transactions, add net bucket P_13_5 and VAT bucket P_14_5. 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
Mapping the OSS special procedure to P_13_5 and P_14_5
Mapowanie procedury szczególnej OSS na P_13_5 i P_14_5
“Total net sales in the case of the special procedure referred to in Title XII Chapter 6a of the Act (Union One Stop Shop procedure).”
Brochure FA(3), Table 26 - P_13_5/P_14_5 (OSS) (Page 50)
2 steps covered by legal source above