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KSEF-BUS-170 HEURISTIC Warning KSeF Guard Only

Inconsistent currency state - no KodWaluty but exchange rate fields present

Niespójny stan waluty — brak KodWaluty ale kurs lub W-pola są obecne

Problem

Invoice in PLN contains an exchange-rate field (KursWaluty, KursWalutyZ, or P_14_*W), which is inconsistent.

How to Fix

Add a foreign-currency KodWaluty if an exchange rate is needed, or remove the redundant currency fields from a PLN invoice.

Source Reference

Brochure FA(3), Section KursWalutyZ; FA(3) point KodWaluty

Page 100

View source PDF

Source Quote

“When KodWaluty is absent (PLN assumed), KursWaluty and P_14_xW fields should not be present.”
Description SHA-256: 1389c6d12aae…

Justification

CROSS FIELD

Legal Basis Chain

1

Exchange rate — optional field

Kurs waluty — pole fakultatywne

“The exchange rate used to calculate the amount of tax, in cases referred to in sec. VI of the Act [optional field]”
Brochure FA(3), Section KursWaluty (Page 100)
2

Currency conversion — VAT Act Art. 31a

Przeliczenie walutowe — Art. 31a Ustawy o VAT

“Where amounts used to determine the tax base are expressed in a foreign currency, they are converted into Polish zloty using the average exchange rate of that foreign currency published by the National Bank of Poland on the last business day preceding the day on which the tax obligation arises.”
VAT Act, Art. 31a sec. 1 (Page 71)