- Draft Publication and Key Changes: On May 8, 2025, the Polish Ministry of Finance published a draft version of the FA(3) logical structure for the National e-Invoicing System (KSeF), introducing technical updates, new features like attachments, and improved VAT and payment processing codes compared to the previous FA(2) version.
- Implementation Timeline: The official FA(3) schema is expected to be released in June 2025, with an open API testing environment launching on September 30, 2025. The FA(3) structure will replace FA(2) on February 1, 2026, when KSeF becomes mandatory for the largest taxpayers in Poland.
- Continuity of KSeF 1.0: Despite the transition to FA(3), the KSeF 1.0 environment will remain operational after February 1, 2026, continuing to store invoices issued under the voluntary model, as outlined in the KSeF simplifying regulations draft published in early April 2025.
Source: sovos.com
- Draft Release of FA(3) Structure: On May 8, 2025, the Ministry of Finance announced the draft version of the FA(3) logical structure for the National e-Invoicing System, following an analysis of potential legal and technical updates.
- Development Process: The FA(3) logical structure has been developed based on feedback from tax consultations and input from meetings with entrepreneurs, accountants, statutory auditors, and the IT sector, ensuring that it meets the needs of various stakeholders.
- Implementation Timeline: The FA(3) logical structure is set to replace the current FA(2) logical structure starting February 1, 2026, with the final version to be published on e-PUAP, along with additional materials related to the new structure.
Source gov.pl
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.