KSEF-BUS-094 GOV MANDATED Error KSeF Guard Only
Triangular trade with invalid buyer country code
Procedura trójstronna - nieprawidłowy kod kraju nabywcy
Problem
Triangular trade procedure (P_23='1') requires the buyer (Podmiot2) to have a country code (KodKraju) set, and that code must not be 'PL' and must be a valid EU country code. The rule returns one of two reason codes: KSEF-BUS-094_TRIANGULAR_BUYER_COUNTRY_MISSING (KodKraju absent) or KSEF-BUS-094_TRIANGULAR_PL_BUYER (KodKraju='PL' or not in EU).
How to Fix
Fill the buyer country code (Podmiot2/Adres/KodKraju) with the correct EU Member State value (not 'PL'). If the transaction is not a triangular trade, disable the P_23 flag.
Source Reference
VAT Act, Art. 135-136
Page 184
Source Quote
“Triangular trade procedure (P_23='1') requires the buyer country code (Podmiot2/Adres/KodKraju) to be present and to be an EU Member State code other than Poland.”
Description
SHA-256: 09b53f9f1d64…
Justification
BUSINESS LOGICLegal Basis Chain
1
Triangular procedure — participants from different EU Member States
Procedura trójstronna — uczestnicy z różnych państw UE
“Art. 135. 1. Whenever this Chapter refers to: 1) VAT — this means both the tax and value-added tax; 2) an intra-Community triangular transaction — this means a transaction in which all of the following conditions are met jointly:”
VAT Act, Art. 135 (Page 182)
2
Simplified procedure for triangular transactions
Procedura uproszczona w transakcjach trójstronnych
“Art. 136. 1. Where, in the simplified procedure, the taxpayer second in the sequence referred to in Art. 135(1)(4)(b) and (c) is a taxpayer listed in Art. 15, it is deemed that the intra-Community acquisition of goods was taxed at that taxpayer, provided the taxpayer issued to the last taxpayer in the sequence a VAT invoice containing, in addition to the data listed in Art. 106e, the following information:”
VAT Act, Art. 136 (Page 183)