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KSEF-BUS-102 GOV MANDATED Error KSeF Guard Only

Incorrect VAT calculation for 8% rate

Błędne obliczenie VAT dla stawki 8%

Problem

VAT amount for the 8% rate (P_14_2 — 8% VAT) does not match the calculation: net value (P_13_2 — 8% net) multiplied by 0.08.

How to Fix

Recalculate the invoice summary for the 8% rate: VAT amount (P_14_2) should equal net (P_13_2) × 0.08 rounded to grosz. Tolerance: 0.50 PLN.

Source Reference

VAT Act, Art. 106e sec. 1 point 14

Page 125

View source PDF

Source Quote

“For 8% rate, field P_14_x must approximately equal P_13_x * 0.08.”
Description SHA-256: 3c47ee995bd8…

Justification

ARITHMETIC

Legal Basis Chain

1

Tax amount by rates

Kwota podatku wg stawek

“14) the tax amount on the sum of net sales values, broken down by amounts relating to individual tax rates;”
VAT Act, Art. 106e sec. 1 point 14 (Page 125)
2

P_13/P_14 sequence for 8% rate

Sekwencja P_13/P_14 stawki 8%

“The sequence composed of fields P_13_2, P_14_2 and P_14_2W shall be filled in if the invoice contains sales subject to the first reduced rate — currently 8% or 7%. The sequence does not apply to the margin scheme.”
Brochure FA(3), Table 26 (Page 48)