# XV-PL-29

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

- 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($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'`

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