KSEF-BUS-109 GOV MANDATED Error KSeF Guard Only
Margin invoice - net amounts should be in P_13_11 not standard buckets
Faktura marży - kwoty netto powinny być w P_13_11 nie w standardowych koszykach
Problem
Margin invoice (PMarzy) has both margin bucket P_13_11 and standard net buckets P_13_1..P_13_10. Tax base must be the margin only. (Note: mixed invoices with both margin and standard lines are allowed — this error applies only to invoices annotated with PMarzy.)
How to Fix
Remove standard P_13_1–P_13_10 and P_14_x fields. For margin invoices, report only the margin value in P_13_11. If the invoice has both margin and standard lines, consider removing the PMarzy annotation.
Source Reference
VAT Act, Art. 119-120
Page 168
Source Quote
“For a margin invoice (PMarzy='1'), the tax base is the margin not the selling price. Presence of standard buckets P_13_1 to P_13_10 together with P_13_11 is a contradiction.”
Description
SHA-256: 687ed8d4705e…
Justification
BUSINESS LOGICLegal Basis Chain
1
Margin procedure
Procedura marży
“Flag for occurrence of margin schemes referred to in Article 119 or Article 120 of the Act In the case of an invoice documenting a supply of goods or provision of services taxed under the margin scheme referred to in Article 119 or Article 120 of the Act, the value "1" should be entered.”
Brochure FA(3), Section P_PMarzy (Page 63)
2
Margin tax base
Podstawa opodatkowania marży
“The tax base for tourism services is the margin amount reduced by the amount of tax due”
VAT Act, Art. 119 sec. 1 (Page 168)