# XV-PL-28

Source: https://xmlvalid.com/rules/XV-PL-28

> An invoice with domestic reverse charge sales (P_13_10 or a line at rate oo) must carry the reverse charge note: P_18 1 (VAT Act, art. 106e ust. 1 pkt 18; FA(3) information sheet, P_18).

- 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_10) = 0 and not(fa:FaWiersz/fa:P_12 = 'oo')) or fa:Adnotacje/fa:P_18 = '1'`

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