Poland Advances Toward B2B E-Invoicing Mandate with FA(3) Schema Draft

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

Poland is making tangible progress on its B2B e-invoicing mandate with the release of the FA(3) schema draft by the Ministry of Finance on May 8, 2025. This update reinforces the country’s commitment to digitizing financial processes through the Krajowy System e-Faktur (KSeF) platform, as the February 2026 enforcement deadline remains unchanged. 

1. Key Developments in the E-Invoicing Landscape 

1. Minor Revisions in the Invoice Format 

The Polish Ministry of Finance released a new version of its mandated invoice format featuring incremental updates. These updates serve to refine and clarify the transition toward full-scale mandatory e-invoicing via KSeF. 

2. February 2026 Deadline Confirmed 

Despite past delays, the government has reaffirmed that the e-invoicing mandate will go into effect starting February 2026, marking a significant shift in Poland’s fiscal digitalization. 

3. KSeF’s 3-Corner Model: Simplified Overview 

Poland will implement a 3-corner model under the new system. Here's how it works: 

• Submission: Suppliers send invoices directly to the KSeF platform. 

• Validation & Archiving: KSeF: 

• Validates invoice data, 

• Assigns a unique identifier, and 

• Archives the invoice for 10 years. 

• Delivery: Once processed, KSeF forwards the invoice to the recipient. 

This centralized model ensures standardized, secure, and trackable invoice processing. 

2. What’s New in the FA(3) Draft Schema 

The FA(3) schema introduces several updates that enhance the flexibility and clarity of e-invoice submissions: 

• Additional VAT Codes – Supporting more diverse tax scenarios. 

• New Attachment Options – Broader support for supplementary documentation. 

•  Updated Data Types – Improved data structuring for system integration. 

• Enhanced Payment Fields – More granular and accurate payment information. 

• Duplicate Invoice Rules – Clearer validation and processing for repeated entries. 

These revisions follow public consultations and come with comprehensive supporting materials, including: 

• Sample invoices 

• A comparison summary between FA(2) and FA(3) 

• An informational guide for adopters 

Note: The FA(3) draft does not align with EN 16931, suggesting that European norm compliance is not planned at this stage. 

3. Release Timeline and Implementation Plan 

1. Upcoming Milestones 

2. June 2025: Final FA(3) schema and API documentation for KSeF 2.0 to be published 

3. February 2026: FA(3) will officially replace FA(2) as part of the mandate rollout 

2. Mandate Rollout Schedule 

Poland has adopted a phased approach to implementation, allowing different business sizes to transition smoothly: 

Date	Group	Notes
Feb 1, 2026	Large taxpayers	Annual turnover > PLN 200M (~€47M in 2024)
Apr 1, 2026	All remaining taxpayers	Excludes micro-businesses
Jan 1, 2027	Micro-businesses	Sales < PLN 10,000/month (€2,364) and invoices < PLN 450 (€106)
	Other 2027 integrations	Cash register sync & mandatory use of KSeF-assigned invoice numbers

3. Grace Period for Compliance 

To support smooth adoption, a grace period has been established: 

• No penalties will be enforced before January 2027. 

• This buffer provides businesses additional time to test integrations and train staff. 

4. What This Means for Businesses 

Companies operating in Poland or trading with Polish entities should begin preparations now, including: 

• Adapting ERP and invoicing systems to FA(3) 

• Testing API connections with KSeF 2.0 

• Training finance and compliance teams 

• Monitoring future documentation and legislative updates 

Need help navigating Poland’s e-invoicing mandate? 

We’re here to support your compliance and system readiness. 

Contact MELASOFT