- Introduction of FA(3) Schema: Poland’s Ministry of Finance has released the FA(3) schema for structured e-invoicing, mandatory from February 1, 2026, replacing the current FA(2) version.
- Key Enhancements: The new schema includes updated metadata fields, support for invoice attachments, extended payment details, and an expanded VAT rate dictionary to improve data accuracy and interoperability.
- Improved Functionality and Flexibility: FA(3) allows for flexible payment deadlines, precise entity tagging, updated bank account and tax ID validations, and clearer correction processes, bridging gaps between invoicing practices and digital reporting obligations.
Source: rtcsuite.com
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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.