# XV-PL-13

Source: https://xmlvalid.com/rules/XV-PL-13

> The tax is not the rate applied to its net amount: … (rates 23 or 22, 8 or 7, 5 %; per line rounding allowed) (FA(3) information sheet, P_14_1).

- Level: warning
- Rule sets: KSeF and FA(3) checks KSeF 2.0 invoice verification (9 April 2026), FA(3) information sheet (August 2026)
- Context: `/fa:Faktura/fa:Fa[fa:RodzajFaktury = ('VAT', 'UPR', 'ZAL', 'ROZ')]`
- Test: `empty($bad)`

Validate a document against these rules: https://xmlvalid.com/validate