errorPOLKSeF

KSEF-005:VAT rate invalid for item type

Polish VAT rates (23%, 8%, 5%, 0%, ZW-exempt, NP-not subject) must match item classification rules per Polish VAT law and PKWiU classification.

Fix this in your source system

MANUAL

The VAT rate applied does not match Polish VAT law requirements for this item type. VAT rates (23%, 8%, 5%, 0%, ZW, NP) are determined by PKWiU product classification. Review the item classification in your source system and apply the legally correct VAT rate. Consult Polish VAT regulations or a tax advisor if uncertain.

See the step-by-step instructions below to fix this error manually.

How to Fix It

Code Example

<StawkaPodatku>23</StawkaPodatku>

Common Causes

  • Wrong rate for product category
  • Rate changed by new legislation
  • Misclassified goods/services

Frequently Asked Questions

Polish VAT rates (23%, 8%, 5%, 0%, ZW-exempt, NP-not subject) must match item classification rules per Polish VAT law and PKWiU classification.
Verify VAT rate matches Polish VAT law for the item type. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, KSEF-005 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of KSEF-005 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including vat rate invalid for item type.

Last updated: 19 January 2026

Share this guide: