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KSEF-BUS-122 GOV MANDATED Error KSeF Guard Only

ICDT: Missing Buyer VAT UE number

WDT: Brak numeru VAT UE nabywcy

Problem

Intra-Community supply of goods invoice (0 WDT rate) requires the buyer's EU VAT number (NrVatUE — EU VAT identification number).

How to Fix

Open the buyer's details and fill in the EU VAT number (NrVatUE) in the customer identification section.

Source Reference

VAT Act, Art. 106e sec. 1 point 24 subparagraph b

Page 125

View source PDF

Source Quote

“In case of intra-community supply of goods invoice must contain buyer's VAT UE number.”
Description SHA-256: 663834070746…

Justification

CROSS FIELD

Legal Basis Chain

1

Buyer EU VAT number for ICS (point 24 letter b)

Numer VAT UE nabywcy w WDT (pkt 24 lit. b)

“the number by which the buyer of goods or services is identified for the purposes of value-added tax in the given member state, containing the two-letter code used for value-added tax appropriate for that member state”
VAT Act, Art. 106e sec. 1 point 24 lit. b (Page 125)
2

Registration for intra-Community transactions

Rejestracja do transakcji wewnątrzwspólnotowych

“in the cases referred to in art. 97 sec. 10 points 2 and 3”
VAT Act, Art. 106e sec. 1 point 24 (context: Art. 97 sec. 10) (Page 125)