# XV-PL-27

Source: https://xmlvalid.com/rules/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).

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

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