KSEF-BUS-091 GOV MANDATED Error KSeF Guard Only
Reverse charge (oo) requires P_13_10 bucket (UPR and corrections exempt)
Odwrotne obciążenie (oo) wymaga koszyka P_13_10 (UPR i korekty pominięte)
Problem
Invoice line has "oo" rate - reverse charge under which the purchaser is the taxpayer (P_12 = "oo"), but the summary is missing bucket P_13_10 (reverse charge net value). This rule does not apply to simplified invoices (UPR) or correction invoices.
How to Fix
Recalculate the invoice summary. For reverse-charge items, add net bucket P_13_10. 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 oo to P_13_10
Mapowanie stawki oo na P_13_10
“Total value of sales under the reverse charge procedure for which the purchaser is the taxpayer in accordance with the repealed Article 17 sec. 1 item 7 and 8 of the Act and other cases of reverse charge occurring in domestic trade.”
Brochure FA(3), Table 27 - P_13_10 (reverse charge) (Page 53)
2 steps covered by legal source above