KSEF-BUS-140 BEST PRACTICE Warning KSeF Guard Only
Line with zero net amount at taxable rate
Wiersz z zerową kwotą netto przy stawce opodatkowanej
Problem
Invoice line has zero net amount (P_11 — net amount = 0) with a taxable rate (e.g. 23%, 8%, 5%). A zero net amount with a VAT rate is suspicious.
How to Fix
Check this line — if the net amount should be greater than zero, correct it. For free items, use the "zw" (exempt) or "oo" (reverse charge) rate instead.
Source Reference
Brochure FA(3), Section FaWiersz — P_11
Page 93
Source Quote
“Invoice lines with zero net amount (P_11=0) at a taxable rate require verification.”
Description
SHA-256: 5bcc13b2f24a…
Justification
BUSINESS LOGICLegal Basis Chain
1
P_8B — quantity of goods delivered
P_8B — ilość dostarczonych towarów
“Quantity (number) of goods supplied or scope of services delivered [conditional field]”
Brochure FA(3), Section FaWiersz — P_8B (Page 91)
2
P_9A — unit net price
P_9A — cena jednostkowa netto
“Unit price of the good or service without tax (net unit price) [conditional field]”
Brochure FA(3), Section FaWiersz — P_9A (Page 92)
3
Net sales value on invoice
Wartość sprzedaży netto na fakturze
“11) the value of goods delivered or services performed, covered by the transaction, excluding the tax amount (net sales value);”
VAT Act, Art. 106e sec. 1 point 11 (Page 124)
4
Example of line net value calculation
Przykład obliczenia wartości netto wiersza
“On 12 September 2026 - 3 fleece blankets (unit price PLN 90, net value of 3 pieces is PLN 270) and • on 14 September 2026 5 sets of cotton bed linen (unit price PLN 120, net value of 5 pieces is PLN 600).”
Brochure FA(3), Example 22 (Page 102)