The Ministry of Finance introduced a new logical structure for electronic invoices FA(2) valid from September 1, 2023, replacing the previous FA(1). The changes aim to address imperfections in FA(1) and simplify the use of KSeF. Key changes include new fields for entity addresses, a separate identification number for EU contractors, and additional roles for local government units and VAT groups. The new structure also clarifies terms, introduces a BuyerID field for corrected buyer data, and modifies fields related to VAT amounts and the supply of exempt goods or services.
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