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KSEF-BUS-107 BEST PRACTICE Warning KSeF Guard Only

Negative value in summary fields

Ujemna wartość w polach podsumowania

Problem

Detected negative value in a summary field on a non-correction invoice. Negative summary amounts indicate a data error.

How to Fix

Check the invoice summary — original invoices (VAT, UPR) cannot contain negative values. Negative amounts are allowed only on correction invoices (KOR).

Source Reference

VAT Act, Art. 106e sec. 1 points 13-15

Page 124

View source PDF

Source Quote

“Summary fields (P_13, P_14, P_15) cannot be negative on an original invoice.”
Description SHA-256: 85e07d41b162…

Justification

ARITHMETIC

Legal Basis Chain

1

Total amount due

Kwota należności ogółem

“15) the total amount due;”
VAT Act, Art. 106e sec. 1 point 15 (Page 125)
2

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)