Which VAT rates does KSeF accept?

The dictionary values 23%, 8%, 5% and 0%, plus zw (exempt), np (out of scope) and the reverse-charge handling. Arbitrary percentages and free text are rejected.

Why is my 0% line still failing KSEF-005?

Exempt and out-of-scope sales are not a 0% rate. They must use zw or np, and the line value must roll into the matching total bucket — a numeric 0 in place of zw causes a mismatch.

Do I need a legal basis for exempt lines?

Where the schema requires it, yes — pair a zw line with its legal basis (P_19). A bare exemption marker without justification can still fail.

Can Invoice Navigator auto-fix KSEF-005?

Only the safe part. Mapping a recognisable numeric rate to the dictionary value is deterministic; choosing between zw, np or a numeric rate is a VAT decision and is surfaced for confirmation. Confidence is 0.45.

Where do the per-rate totals come in?

KSeF cross-checks each line's rate against the totals grouped by rate (P_13_x net, P_14_x VAT). A mismatch between a line's marker and its bucket triggers KSEF-005 even when the rate itself is valid.

Error codes · KSeF · Poland

KSEF-005Fixable here

KSeF VAT rate invalid — StawkaPodatku not in the Ministry of Finance dictionary

This is the rejection, word for word: „[KSEF-005] KSEF-005 is raised when a VAT rate or tax category on an FA(2)/FA(3) invoice does not match the values the KSeF schema and the Ministry of Finance dictionary allow. KSeF does not accept arbitrary percentages or free-text descriptions: each line's rate must map to an allowed value (currently 23%, 8%, 5%, 0%) or to one of the markers — zw (exempt), np (out of scope), and the reverse-charge handling — declared through P_12 and consistent with the document totals (P_13_x / P_14_x). A non-dictionary percentage, or a marker inconsistent with the amounts reported for that group, is rejected.“

The rate must line up with both the dictionary and the per-rate totals. Triggers: (1) a foreign VAT percentage (19%, 20%, 7%) from a non-Polish tax code written into P_12. (2) Exempt/out-of-scope lines sent with numeric 0 instead of zw/np. (3) A marker that does not match the amounts (a zw line whose value is added to the 23% totals). (4) Reverse-charge scenarios with mismatched markers. KSeF validates the rate against the dictionary and cross-checks the per-rate totals.

What to have readyThe missing value from your purchase order, contract or bookkeeping.

What we doMap every line's tax treatment to an allowed KSeF value before serialising: numeric rates to 23/8/5/0, exemptions to zw, out-of-scope to np, reverse charge to the dedicated markers, then make sure each line's net and VAT amounts roll up into the matching P_13_x / P_14_x group. The numeric-rate-to-dictionary mapping is largely deterministic and Invoice Navigator can apply it, but exemptions and reverse-charge classifications are a tax decision and are surfaced for confirmation. Pair an exemption with its legal basis (P_19) where the schema requires it.

Choose the rejected invoiceor drop it here

XRechnung XML or ZUGFeRD PDF. Checking is free · corrected file €1.90 · the first every 30 days is free · no sign-up.

If you enter it yourself in your invoicing software

Before

<FaWiersz>
  <P_12>19</P_12>
</FaWiersz>

After

<FaWiersz>
  <P_12>23</P_12>
</FaWiersz>

What the finding looks likeExample

FindingValue missing · KSEF-005

From youThe missing value

ThenPassed

ProofSHA-256 and /verify link after the check

Often appears together with

KSEF-008GTU code missing KSEF-010KSeF XML schema validation failed