KSEF-BUS-185 HEURISTIC Warning KSeF Guard Only
Seller NIP equals buyer NIP (outside self-billing)
NIP sprzedawcy równy NIP nabywcy (poza samofakturowaniem)
Problem
The seller NIP (Podmiot1) and buyer NIP (Podmiot2) are identical, but the invoice is not flagged as self-billing. This may indicate a counterparty-data error.
How to Fix
Check the buyer NIP — if it is the same entity (self-billing), enable the P_17 = 1 annotation. If it is an error, correct the buyer NIP.
Source Reference
KSeF Guard heuristic (seller NIP = buyer NIP outside self-billing; counterpoint Art. 106d sec. 1 of the VAT Act)
Source Quote
“Seller and buyer NIP should not be identical unless the invoice is a self-billing invoice (P_17=1).”
Description
SHA-256: a013b01bc4a5…
Justification
BUSINESS LOGICLegal Basis Chain
1
Art. 106d sec. 1 — self-billing as the legitimate exception
Art. 106d ust. 1 — samofakturowanie jako wyjątek
“A person referred to in Art. 106b sec. 1 item 1, who acquires goods or services from a taxpayer referred to in Art. 15, may issue invoices in the name and on behalf of that taxpayer, documenting the sale made by the taxpayer to that person.”
VAT Act, Art. 106d sec. 1 (Page 124)