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KSEF-BUS-194 GOV MANDATED Error KSeF Guard Only

Invoice issued after 15th-of-next-month deadline

Przekroczenie terminu wystawienia faktury (15. dnia następnego miesiąca)

Problem

The invoice issue date (P_1) exceeds the statutory deadline — the invoice must be issued no later than the 15th day of the month following the supply month (P_6 — supply/service date).

How to Fix

Check the issue date — under Art. 106i of the VAT Act, an invoice must be issued by the 15th day of the month following supply. Correct the issue date or the supply date.

Source Reference

Art. 106i sec. 1 of the VAT Act

Page 130

View source PDF

Source Quote

“Invoice must be issued no later than the 15th day of the month following delivery/service date (P_6).”
Description SHA-256: 991d6b5308e3…

Justification

CROSS FIELD

Legal Basis Chain

1

Invoice issuance deadline

Termin wystawienia faktury

“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”
VAT Act, Art. 106i sec. 1 (Page 130)