XV-PL-14

The sums per rate do not match the lines: …. Each P_13 field is the sum of the net values (P_11) of the lines at its rate, or of their gross values (P_11A) less the tax (FA(3) information sheet, P_13_1, P_11).

error: the document is invalid

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element

Context
/fa:Faktura/fa:Fa[fa:RodzajFaktury = ('VAT', 'UPR') and fa:FaWiersz and not(fa:FaWiersz/fa:StanPrzed)]
Test
not($net or $gross) or empty($off)

Checked with KSeF FA(3)