KSEF-BUS-106 GOV MANDATED Error KSeF Guard Only
Total VAT sum of lines mismatch with summary
Suma VAT pozycji niezgodna z podsumowaniem
Problem
Sum of calculated VAT from individual lines (P_11 — net × rate) does not match the sum of VAT buckets in the summary (P_14_x — VAT buckets by rate).
How to Fix
Recalculate the invoice summary — the sum of line-level VAT (net × rate) should match the sum of VAT buckets (P_14_x). Rounding tolerance: 0.10 PLN.
Source Reference
VAT Act, Art. 106e sec. 1 point 14
Page 125
Source Quote
“Sum of calculated VAT for all lines must equal sum of P_14_x fields.”
Description
SHA-256: 0c8621b9039d…
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
VAT buckets P_14_x
Koszyki VAT P_14_x
“The sequence composed of fields P_13_x, P_14_x and P_14_xW shall be filled in if the invoice contains sales subject to a given tax rate. Fields P_14_1..P_14_5 contain tax amounts on the sum of net sales values for the individual rates (23%/22%, 8%/7%, 5%, special rates). The sequence does not apply to the margin scheme.”
Brochure FA(3), Table 26 (Page 47)