KSEF-BUS-088 GOV MANDATED Error KSeF Guard Only
VAT exempt (zw) requires P_13_7 bucket (UPR and corrections exempt)
Zwolnienie z VAT (zw) wymaga koszyka P_13_7 (UPR i korekty pominięte)
Problem
Invoice line has "zw" rate - VAT exempt (P_12 = "zw"), but the summary is missing bucket P_13_7 (VAT exempt net value). This rule does not apply to simplified invoices (UPR) or correction invoices.
How to Fix
Recalculate the invoice summary. For VAT-exempt items, add net bucket P_13_7. 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 zw to P_13_7
Mapowanie stawki zw na P_13_7
“Total value of sales exempt from tax. For advance (prepayment) invoices - the advance amount. For correction invoices - the difference in the sales value [optional field].”
Brochure FA(3), Table 27 - P_13_7 (exempt sales) (Page 52)
2 steps covered by legal source above