KSEF-BUS-169 HEURISTIC Warning KSeF Guard Only
Invoice date far past (> 5 years from creation)
Data wystawienia faktury w dalekiej przeszłości
Problem
Invoice issue date (P_1 — issue date) is more than 5 years in the past — likely erroneous. Such a distant date may indicate a mistake in the year.
How to Fix
Check the invoice issue date — make sure the year is correct. An invoice dated more than 5 years in the past requires verification.
Source Reference
KSeF Guard heuristic (5-year historical retention — accounting records preservation best practice)
Source Quote
“Invoice should not be dated more than 5 years before its creation timestamp.”
Description
SHA-256: da2f01a57b8a…
Justification
BUSINESS LOGICLegal Basis Chain
1
KSeF Guard heuristic — 5-year retention horizon
KSeF Guard heurystyka — 5-letnia retencja
“[KSeF Guard heuristic] BUS-169 has no direct basis in the VAT Act. The 5-year retention horizon stems from Art. 86 § 1 of the Tax Code (Ordynacja podatkowa) — tax documentation must be kept until the limitation period for the tax obligation expires, i.e. 5 years from the end of the calendar year in which the payment deadline passed. BUS-169 uses this threshold as an operational boundary for detecting date-entry errors.”
KSeF Guard heuristic (Tax Code Art. 86 § 1 — 5-year retention basis)