XV-PL-29

An invoice over PLN 15,000 due (P_15 …) to a taxpayer, with goods or services of Annex 15 (P_12_Zal_15), must carry the split payment note: P_18A 1 (VAT Act, art. 106e ust. 1 pkt 18a; FA(3) information sheet, P_18A).

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

not($pln and fa:FaWiersz/fa:P_12_Zal_15 = '1' and pl:dec(fa:P_15) gt 15000 and ../fa:Podmiot2/fa:DaneIdentyfikacyjne/fa:NIP) or fa:Adnotacje/fa:P_18A = '1'

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Related rules

XV-PL-26 An invoice with sales under the margin scheme (P_13_11 …) must carry the margin scheme note: P_PMarzy 1 with i...
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...
XV-PL-28 An invoice with domestic reverse charge sales (P_13_10 or a line at rate oo) must carry the reverse charge not...
XV-PL-30 SumaObciazen and SumaOdliczen are the sums of the Kwota of the charges (…) and of the deductions (…) (FA(3) in...
XV-PL-31 … (…) must be P_15 plus the charges less the deductions (…), DoRozliczenia the overpayment when that is negati...
XV-PL-32 The period of the invoice ends (P_6_Do …) before it starts (P_6_Od …) (FA(3) information sheet, OkresFa).

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