KSEF-BUS-103 GOV MANDATED Error KSeF Guard Only
Incorrect VAT calculation for 5% rate
Błędne obliczenie VAT dla stawki 5%
Problem
VAT amount for the 5% rate (P_14_3 — 5% VAT) does not match the calculation: net value (P_13_3 — 5% net) multiplied by 0.05.
How to Fix
Recalculate the invoice summary for the 5% rate: VAT amount (P_14_3) should equal net (P_13_3) × 0.05 rounded to grosz. Tolerance: 0.50 PLN.
Source Reference
VAT Act, Art. 106e sec. 1 point 14
Page 125
Source Quote
“For 5% rate, field P_14_x must approximately equal P_13_x * 0.05.”
Description
SHA-256: 8c7089390ef4…
Justification
ARITHMETICLegal 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 5% rate
Sekwencja P_13/P_14 stawki 5%
“The sequence composed of fields P_13_3, P_14_3 and P_14_3W shall be filled in if the invoice contains sales subject to the second reduced rate — currently 5%. The sequence does not apply to the margin scheme.”
Brochure FA(3), Table 26 (Page 49)