# XV-PL-22

Source: https://xmlvalid.com/rules/XV-PL-22

> A simplified invoice (UPR) may be issued up to PLN 450 or EUR 100 due; P_15 is … … (VAT Act, art. 106e ust. 5 pkt 3).

- Level: error
- 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`
- Test: `$kind != 'UPR' or not(normalize-space(fa:KodWaluty) = ('PLN', 'EUR')) or pl:dec(fa:P_15) le (if ($pln) then 450 else 100)`

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