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KSEF-BUS-155 GOV MANDATED Error Gov Enforced

Incomplete tax representative data

Niekompletne dane przedstawiciela podatkowego

Problem

Tax representative (PodmiotUpowazniony RolaPU='3') is missing required identification data (Nazwa, KodKraju, or a tax identifier — NIP or NrID).

How to Fix

Fill in all required tax representative fields inside the PodmiotUpowazniony section: Nazwa, KodKraju, and a tax identifier (NIP or NrID).

Source Reference

Art. 18a-18d of the VAT Act

Page 27

View source PDF

Source Quote

“Tax representative (PodmiotUpowazniony with RolaPU=3) requires complete identification data.”
Description SHA-256: a55f21a49eb6…

Justification

CROSS FIELD

Legal Basis Chain

1

Tax representative — appointment obligation

Przedstawiciel podatkowy — obowiązek ustanowienia

“A taxable person […] who does not have a business establishment or a fixed place of business within the territory of a Member State and is obliged to register as an active VAT taxpayer is required to appoint a tax representative.”
VAT Act, Art. 18a sec. 1 (Page 27)