Poland Releases FA(3) Draft for B2B E-Invoicing

Poland’s Ministry of Finance has published the draft FA(3) schema, which is set to replace the current FA(2) structure starting 1 February 2026 via the KSeF platform.

FA(3) introduces:

• New VAT codes

• More attachment options

• Updated payment fields

• Clarified rules for duplicates 

Rollout Timeline:Poland Moves Ahead with E-Invoicing: FA(3) Draft Schema Released

On May 8, 2025, Poland’s Ministry of Finance released the FA(3) draft schema, reaffirming the country’s plan to enforce mandatory B2B e-invoicing via the Krajowy System e-Faktur (KSeF) starting February 2026.

What’s New in FA(3)?

• New VAT codes and attachment options

• Updated data structures for better integration

• Enhanced payment fields and clearer duplicate invoice rules

How KSeF Works – The 3-Corner Model:

1. Supplier sends invoice to KSeF

2. KSeF validates, assigns a unique ID, and archives for 10 years

3. Invoice is delivered to the recipient

   
   

Rollout Timeline:

• Feb 1, 2026: Large taxpayers

• Apr 1, 2026: All other businesses (except micro)

• Jan 1, 2027: Micro-businesses

A grace period applies until January 2027, no penalties will be enforced before then.

What Should Businesses Do?

• Update ERP and invoicing systems to support FA(3)

• Test KSeF 2.0 API integration

• Train finance and compliance teams

• Follow documentation and legal updates

• Feb 2026: Large businesses

• Apr 2026: Other taxpayers

• Jan 2027: Micro-businesses + mandatory KSeF IDs