Margin line contains net amount (P_11) or VAT (P_11Vat)
Linia marży zawiera wartość netto (P_11) lub VAT (P_11Vat)
Problem
An invoice line marked as margin procedure (P_PMarzy=1, P_12 absent on the line) contains a net amount (P_11) or line VAT (P_11Vat). For margin lines these fields are optional and not required (FA(3) brochure: P_11 is an 'optional field', 'not required' for the Art. 119/120 margin scheme) — only the gross amount is invoiced, so the presence of line net/VAT here is unusual and worth verifying.
How to Fix
Open the margin-procedure line and remove the net amount (P_11) and VAT (P_11Vat) — keep only the gross amount. Your software should handle this automatically when the margin procedure is selected.
Source Reference
Art. 119-120 of the VAT Act (margin procedure); Brochure FA(3) P_PMarzy
Page 63
Source Quote
“Margin procedure lines (P_12 absent) should not carry net amount (P_11) or line VAT (P_11Vat).”
Justification
CROSS FIELDLegal Basis Chain
Margin procedure — used goods
Procedura marży — towary używane
“Where a taxpayer makes a supply of used goods, works of art, collectors' items or antiques previously acquired by that taxpayer in the course of business for resale, the tax base is the margin — the difference between the sales amount and the purchase amount, reduced by the tax amount.”
Margin procedure
Procedura marży
“Flag for occurrence of margin schemes referred to in Article 119 or Article 120 of the Act. In the case of an invoice documenting a supply of goods or provision of services taxed under the margin scheme referred to in Article 119 or Article 120 of the Act, the value "1" should be entered.”
Line net value
Wartość netto wiersza
“Value of goods delivered or services provided covered by the transaction, excluding tax amount (net sales value) [conditional field]”