KSEF-BUS-086 GOV MANDATED Error KSeF Guard Only
Intra-EU delivery 0% rate (0 WDT) requires P_13_6_2 bucket (UPR and corrections exempt)
Stawka 0% WDT wymaga koszyka P_13_6_2 (UPR i korekty pominięte)
Problem
Invoice line has 0% intra-EU delivery rate (P_12 = "0 WDT"), but the summary is missing bucket P_13_6_2 (intra-EU 0% net value). This rule does not apply to simplified invoices (UPR) or correction invoices.
How to Fix
Recalculate the invoice summary. For intra-EU 0% delivery, add net bucket P_13_6_2. 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 rate 0 WDT to P_13_6_2
Mapowanie stawki 0 WDT na P_13_6_2
“Total value of sales subject to 0% rate in the case of intra-Community supply of goods.”
Brochure FA(3), Table 27 - P_13_6_2 (Page 52)
2 steps covered by legal source above