Skip to content
KSEF-BUS-114 GOV MANDATED Error KSeF Guard Only

Missing PLN conversion for foreign currency invoice

Brakujące przeliczenie PLN dla faktury walutowej

Problem

Foreign currency invoice has a VAT amount populated (P_14_* — VAT amount), but the corresponding PLN conversion (P_14_*W — PLN VAT amount) is missing. The VAT Act requires the VAT amount to be presented in Polish zloty (KSeF does not enforce this at submission).

How to Fix

Fill in the missing PLN VAT conversion field (P_14_*W) — the amount should be: exchange rate × foreign currency VAT amount.

Source Reference

VAT Act, Art. 31a sec. 1

Page 43

View source PDF

Source Quote

“For foreign currency invoices, each non-zero P_14_x bucket must have corresponding P_14_xW conversion.”
Description SHA-256: 23950291326f…

Justification

CROSS FIELD

Legal Basis Chain

1

Obligation to convert foreign currency to PLN

Obowiązek przeliczenia waluty obcej na PLN

“Where the amounts used to determine the tax base are expressed in a foreign currency, conversion into zlotys is performed using the average exchange rate of that foreign currency announced by the National Bank of Poland (NBP) on the last business day preceding the day on which the tax obligation arises.”
VAT Act, Art. 31a sec. 1 (Page 43)
2

VAT must be shown in Polish zloty

VAT wykazuje się w złotych

“Tax amounts are shown in zlotys (PLN). Tax amounts expressed in foreign currency are shown in zlotys using the conversion rules adopted for converting amounts used to determine the tax base.”
VAT Act, Art. 106e sec. 11 (Page 126)
3

Foreign currency VAT fields require PLN conversion in FA(3)

Pola VAT w walucie a przeliczenie na PLN w FA(3)

“In the Fa element, the fields relating to the value of sales and tax shall be completed in the currency in which the invoice was issued, with the exception of the fields relating to the tax calculated in accordance with the provisions of sec. VI in conjunction with Art. 106e sec. 11 of the Act.”
Brochure FA(3), Section Fa (Page 43)
4

Per-line KursWaluty field description

Pole KursWaluty w wierszu faktury

“When amounts used for determining the tax base are provided in a foreign currency, the exchange rate applicable to a given line of the invoice shall be indicated.”
Brochure FA(3), Section FaWiersz / KursWaluty (Page 100)