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KSEF-BUS-168 HEURISTIC Warning KSeF Guard Only

Invoice date far future (> 60 days from creation)

Data wystawienia faktury w dalekiej przyszłości

Problem

Invoice issue date (P_1 — issue date) is more than 60 days in the future — likely erroneous. Such a distant date may indicate a mistake in the year or month.

How to Fix

Check the invoice issue date — make sure the year, month, and day are correct. An invoice dated far in the future requires verification.

Source Reference

VAT Act, Art. 106i sec. 7; Brochure FA(3) P_1, P_6

Page 130

View source PDF

Source Quote

“The invoice date should not deviate significantly from its technical creation timestamp.”
Description SHA-256: cb2fbc87a161…

Justification

BUSINESS LOGIC

Legal Basis Chain

1

KSeF Guard heuristic — creation timestamp

KSeF Guard heurystyka — data wytworzenia

“[KSeF Guard heuristic] The rule compares the invoice issue date (P_1) with the technical file-creation timestamp (DataWytworzeniaFa) from the FA(3) header. A large deviation (±60 days) suggests an operational error — a back-dated invoice or one generated with a system clock drifted from the calendar. This is not a statutory requirement — the VAT Act does not regulate the technical moment of file creation, only the issue date (Article 106e sec. 1 item 1) and the deadlines (Article 106i).”
KSeF Guard heuristic (DataWytworzeniaFa vs P_1 sanity check)
2

General invoice issuance deadline

Ogólny termin wystawienia faktury

“Art. 106i. 1. An invoice is issued no later than the 15th day of the month following the month in which the supply of goods was made or the service was performed, subject to sec. 2–9.”
VAT Act, Art. 106i sec. 1 (Page 130)
3

P_1 is the invoice issue date

P_1 jako data wystawienia faktury

“The date of issue of the invoice referred to in Art. 106e sec. 1 item 1 of the Act is provided.”
Brochure FA(3), Section P_1 (Page 43)
4

P_6 is the delivery/service completion date

P_6 jako data dostawy lub wykonania usługi

“The date of delivery or completion of the delivery of goods or services or the date of receipt of payment, referred to in Art. 106b sec. 1(4) of the Act, if such date is specified and differs from the date of issue of the invoice.”
Brochure FA(3), Section P_6 (Page 45)
5

KSeF gateway — 60-day limit enforcement

KSeF bramka — weryfikacja limitu 60 dni

“The date of issue of the invoice referred to in Art. 106e sec. 1 item 1 of the Act is provided.”
Brochure FA(3), Section P_1 + KSeF gateway validation (Page 43)