The Polish Ministry of Finance has released a draft of the new FA(3) logical structure, which is set to replace the current FA(2) schema in the National e-Invoicing System (KSeF) on February 1, 2026.
The new FA(3) structure brings several notable enhancements over FA(2). It introduces expanded data fields to capture more detailed transaction information and enables attachment support, allowing supplementary documents to accompany invoices. Integration with accounting systems is improved for smoother automation, and payment terms can now be specified more flexibly, including deadlines relative to events like delivery. Additionally, the schema includes new identifiers for JST entities and VAT groups, and clarifies correction procedures, particularly emphasizing that incorrect taxpayer numbers (NIP) require a new invoice rather than a correction.
FA(3) Rollout Timeline and Key Milestones
June 2025: FA(3) schema and updated KSeF 2.0 documentation published
September 2025: API testing begins
November 2025: Test version of Taxpayer App released
1 February 2026: FA(3) and KSeF mandatory for large taxpayers
1 April 2026: Mandate extends to all VAT-registered businesses in Poland
