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KSEF-BUS-104 GOV MANDATED Error KSeF Guard Only

Line items net sum (23%) mismatch with summary

Suma netto pozycji (23%) niezgodna z podsumowaniem

Problem

Sum of line net amounts (P_11 — line net amount) for 23% rate lines does not match summary bucket P_13_1 (23% net).

How to Fix

Recalculate the invoice summary — the sum of net amounts for 23% lines should match the P_13_1 bucket. Rounding tolerance: 0.02 PLN per line.

Source Reference

VAT Act, Art. 106e sec. 1 point 13

Page 124

View source PDF

Source Quote

“Sum of P_11 for lines with 23%/22% rate must equal P_13_1.”
Description SHA-256: add8f48cbdc0…

Justification

ARITHMETIC

Legal Basis Chain

1

Net values sum by rates

Suma wartości netto wg stawek

“13) the sum of net sales values, broken down by sales subject to individual tax rates and sales exempt from tax;”
VAT Act, Art. 106e sec. 1 point 13 (Page 124)
2

Line net value

Wartość netto wiersza

“Value of goods delivered or services provided covered by the transaction, excluding tax amount (net sales value) [conditional field]”
Brochure FA(3), Section P_11 (Page 93)