# KSeF and FA(3) checks KSeF 2.0 invoice verification (9 April 2026), FA(3) information sheet (August 2026)

Source: https://xmlvalid.com/rules/sets/pl-ksef-xv

> 36 rules by xmlvalid, after the Ministry of Finance's KSeF 2.0 documentation and its information sheet on the FA(3) structure (MIT). Source: https://github.com/CIRFMF/ksef-docs/blob/main/faktury/weryfikacja-faktury.md

- [XV-PL-01](https://xmlvalid.com/rules/XV-PL-01.md) (error): KSeF rejects an invoice with an XML processing instruction (…); leave out instructions such as xml-stylesheet (KSeF 2.0, weryfikacja faktury).
- [XV-PL-02](https://xmlvalid.com/rules/XV-PL-02.md) (error): KSeF rejects an invoice with a discouraged Unicode character: U+… in … (KSeF 2.0, weryfikacja faktury).
- [XV-PL-03](https://xmlvalid.com/rules/XV-PL-03.md) (error): The NIP … of … has no valid check digit; KSeF's production environment rejects the invoice (KSeF 2.0, weryfikacja faktury).
- [XV-PL-04](https://xmlvalid.com/rules/XV-PL-04.md) (error): The internal identifier … of Podmiot3 starts with a NIP that has no valid check digit; KSeF's production environment rejects the invoice (KSeF 2.0, weryfikacja faktury).
- [XV-PL-05](https://xmlvalid.com/rules/XV-PL-05.md) (warning): KSeF accepts an invoice with an attachment (Zalacznik) only from a seller who has registered the option in e-Urząd Skarbowy, and only in a batch session (KSeF 2.0, weryfikacja faktury).
- [XV-PL-10](https://xmlvalid.com/rules/XV-PL-10.md) (error): An invoice in PLN has no converted tax (…); those fields are for an invoice in a foreign currency (FA(3) information sheet, P_14_1W).
- [XV-PL-11](https://xmlvalid.com/rules/XV-PL-11.md) (error): An invoice in … must give its tax in PLN as well; missing: … (VAT Act, art. 106e ust. 11; FA(3) information sheet, P_14_1W).
- [XV-PL-12](https://xmlvalid.com/rules/XV-PL-12.md) (error): P_15 (…) must be the sum of the net amounts P_13_1 to P_13_11 and the tax P_14_1 to P_14_5 (…) (FA(3) information sheet, P_15).
- [XV-PL-13](https://xmlvalid.com/rules/XV-PL-13.md) (warning): The tax is not the rate applied to its net amount: … (rates 23 or 22, 8 or 7, 5 %; per line rounding allowed) (FA(3) information sheet, P_14_1).
- [XV-PL-14](https://xmlvalid.com/rules/XV-PL-14.md) (error): The sums per rate do not match the lines: …. Each P_13 field is the sum of the net values (P_11) of the lines at its rate, or of their gross values (P_11A) less the tax (FA(3) information sheet, P_13_1, P_11).
- [XV-PL-15](https://xmlvalid.com/rules/XV-PL-15.md) (error): A corrective invoice (…) must name the invoice it corrects in DaneFaKorygowanej (VAT Act, art. 106j ust. 2; FA(3) information sheet, DaneFaKorygowanej).
- [XV-PL-16](https://xmlvalid.com/rules/XV-PL-16.md) (error): … belong to a corrective invoice (KOR, KOR_ZAL, KOR_ROZ), not to … (FA(3) information sheet, PrzyczynaKorekty).
- [XV-PL-17](https://xmlvalid.com/rules/XV-PL-17.md) (error): StanPrzed belongs to a correction of an invoice or a final invoice (KOR, KOR_ROZ), StanPrzedZ and KursWalutyZK to a correction of an advance invoice (KOR_ZAL), and P_15ZK to a correction of an advance or final invoice (KOR_ZAL, KOR_ROZ); this one is … (FA(3) information sheet, StanPrzed, P_15ZK).
- [XV-PL-18](https://xmlvalid.com/rules/XV-PL-18.md) (error): A final invoice (ROZ) must name the advance invoices it settles in FakturaZaliczkowa (VAT Act, art. 106f ust. 3; FA(3) information sheet, NrFaZaliczkowej).
- [XV-PL-19](https://xmlvalid.com/rules/XV-PL-19.md) (error): An advance invoice (ZAL) must describe the order or contract and its value in Zamowienie (VAT Act, art. 106f ust. 1 pkt 4; FA(3) information sheet, Zamowienie).
- [XV-PL-20](https://xmlvalid.com/rules/XV-PL-20.md) (error): Zamowienie is for an advance invoice (ZAL) and its correction (KOR_ZAL), not for … (FA(3) information sheet, Zamowienie).
- [XV-PL-21](https://xmlvalid.com/rules/XV-PL-21.md) (error): WartoscZamowienia (…) must be the sum of P_11NettoZ and P_11VatZ of the order lines (…) (FA(3) information sheet, WartoscZamowienia).
- [XV-PL-22](https://xmlvalid.com/rules/XV-PL-22.md) (error): A simplified invoice (UPR) may be issued up to PLN 450 or EUR 100 due; P_15 is … … (VAT Act, art. 106e ust. 5 pkt 3).
- [XV-PL-23](https://xmlvalid.com/rules/XV-PL-23.md) (error): An invoice other than a simplified one must give the buyer's name and address (Podmiot2: Nazwa and Adres); only a simplified invoice (UPR) up to PLN 450 may name the buyer by NIP alone (VAT Act, art. 106e ust. 1 pkt 3; FA(3) information sheet, Podmiot2).
- [XV-PL-24](https://xmlvalid.com/rules/XV-PL-24.md) (error): JST 1 (the invoice concerns a subordinate local government unit) needs that unit in Podmiot3 with Rola 8, so that it receives the invoice in KSeF (FA(3) information sheet, JST).
- [XV-PL-25](https://xmlvalid.com/rules/XV-PL-25.md) (error): GV 1 (the invoice concerns a member of a VAT group) needs that member in Podmiot3 with Rola 10, so that it receives the invoice in KSeF (FA(3) information sheet, GV).
- [XV-PL-26](https://xmlvalid.com/rules/XV-PL-26.md) (error): An invoice with sales under the margin scheme (P_13_11 …) must carry the margin scheme note: P_PMarzy 1 with its kind (VAT Act, art. 106e ust. 1 pkt 20 to 22; FA(3) information sheet, P_PMarzy).
- [XV-PL-27](https://xmlvalid.com/rules/XV-PL-27.md) (error): 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).
- [XV-PL-28](https://xmlvalid.com/rules/XV-PL-28.md) (error): 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).
- [XV-PL-29](https://xmlvalid.com/rules/XV-PL-29.md) (error): 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).
- [XV-PL-30](https://xmlvalid.com/rules/XV-PL-30.md) (error): SumaObciazen and SumaOdliczen are the sums of the Kwota of the charges (…) and of the deductions (…) (FA(3) information sheet, SumaObciazen).
- [XV-PL-31](https://xmlvalid.com/rules/XV-PL-31.md) (error): … (…) must be P_15 plus the charges less the deductions (…), DoRozliczenia the overpayment when that is negative (FA(3) information sheet, DoZaplaty).
- [XV-PL-32](https://xmlvalid.com/rules/XV-PL-32.md) (error): The period of the invoice ends (P_6_Do …) before it starts (P_6_Od …) (FA(3) information sheet, OkresFa).
- [XV-PL-33](https://xmlvalid.com/rules/XV-PL-33.md) (error): A corrected invoice cannot be issued after its correction: DataWystFaKorygowanej … is later than P_1 … (FA(3) information sheet, DataWystFaKorygowanej).
- [XV-PL-34](https://xmlvalid.com/rules/XV-PL-34.md) (warning): P_6 is for a date common to every line and P_6A for lines with different dates; this invoice has both (FA(3) information sheet, P_6).
- [XV-PL-35](https://xmlvalid.com/rules/XV-PL-35.md) (error): Line numbers repeat (NrWierszaFa or NrWierszaZam); each line has its own number, a line before a correction (StanPrzed) the number of the line it corrects (FA(3) information sheet, NrWierszaFa).
- [XV-PL-36](https://xmlvalid.com/rules/XV-PL-36.md) (warning): Line …: … (…) is not the quantity times the unit price, less any discount (P_10), which is … (FA(3) information sheet, P_11).
- [XV-PL-37](https://xmlvalid.com/rules/XV-PL-37.md) (error): KursWaluty on an invoice line is the exchange rate of an invoice in a foreign currency; this invoice is in PLN (FA(3) information sheet, KursWaluty).
- [XV-PL-38](https://xmlvalid.com/rules/XV-PL-38.md) (warning): In self-billing (P_17 1) the buyer issues the invoice as Podmiot2; it is not repeated in Podmiot3 with Rola 5 (FA(3) information sheet, P_17).
- [XV-PL-39](https://xmlvalid.com/rules/XV-PL-39.md) (error): An advance invoice documenting several payments has P_15 (…) equal to the sum of the payments P_15Z (…) (FA(3) information sheet, ZaliczkaCzesciowa).
- [XV-PL-40](https://xmlvalid.com/rules/XV-PL-40.md) (warning): The payments received before the sale (P_15Z, …) exceed the amount due P_15 (…); P_15 less those payments is what remains to be paid (FA(3) information sheet, ZaliczkaCzesciowa).