Error Guide

🇵🇱 KSEF-005: KSeF VAT rate invalid — StawkaPodatku not in the Ministry of Finance dictionary in Poland

ErrorMandatoryNeeds Input

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.

Quick Facts

Severity

Error (rejection)

Ruleset

KSeF

Fix Confidence

45%

Mandate

B2B Mandatory

Fix Type

Needs input

Why This Matters in Poland

Poland requires e-invoicing using KSeF XML format. Invoices with this error will be rejected. They cannot be processed for Poland compliance.

Invoice Navigator covers 134 KSeF FA(3) rules for Poland.

How to Fix KSEF-005

Example: Before & After

Before (invalid)

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

After (fixed)

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

Poland E-Invoicing Requirements

Phase

Status

Scope

KSeF voluntary

Live (Jan 2022)

All VAT payers (opt-in)

B2B mandatory — Phase 1

Live (Feb 1, 2026)

Large taxpayers (>200M PLN turnover)

B2B mandatory — Phase 2

Live (Apr 1, 2026)

All remaining VAT-registered entities (SMEs, sole proprietors, VAT-exempt businesses)

B2G

Live (Feb 1, 2026)

Included in general KSeF mandate

Financial penalties

Jan 1, 2027

Up to 100% of VAT amount on non-compliant invoices

Common Causes

•A foreign percentage in P_12, numeric 0 instead of zw/np, or a marker inconsistent with the P_13/P_14 totals.

Fix KSEF-005 automatically

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