XV-PL-27

An invoice with exempt sales (P_13_7 or a line at rate zw) must give the legal basis of the exemption: P_19 1 with P_19A, P_19B or P_19C (VAT Act, art. 106e ust. 1 pkt 19; FA(3) information sheet, P_19).

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

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

(pl:dec(fa:P_13_7) = 0 and not(fa:FaWiersz/fa:P_12 = 'zw')) or fa:Adnotacje/fa:Zwolnienie/fa:P_19 = '1'

Checked with KSeF FA(3)

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