# XV-PL-23

Source: https://xmlvalid.com/rules/XV-PL-23

> An invoice other than a simplified one must give the buyer's name and address (Podmiot2: Nazwa and Adres); only a simplified invoice (UPR) up to PLN 450 may name the buyer by NIP alone (VAT Act, art. 106e ust. 1 pkt 3; FA(3) information sheet, Podmiot2).

- 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: `not($kind = ('VAT', 'ZAL', 'ROZ')) or (../fa:Podmiot2/fa:DaneIdentyfikacyjne/fa:Nazwa and ../fa:Podmiot2/fa:Adres)`

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