- Poland is implementing the National e-Invoicing System (KSeF) to mandate e-invoicing for all businesses.
- The FA3 data schema is a new XML format replacing the FA2 schema to improve transparency and reduce tax fraud.
- E-invoicing reform aligns with European efforts to close the VAT gap.
- KSeF was introduced voluntarily in 2022 and is mandatory for B2G transactions since 2019.
- Mandatory e-invoicing for B2B transactions starts in 2026.
- Rollout phases: February 1, 2026, for large taxpayers; April 1, 2026, for all other VAT taxpayers.
- FA3 schema standardizes e-invoice data for automated processing and compliance.
- Key differences between FA3 and FA2 include updated schema identification, new invoice metadata fields, and expanded VAT rate dictionary.
- FA3 introduces new features like payment link URLs, attachment tags, and flexible payment deadlines.
Source: taxilla.com
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.
Latest Posts in "Poland"
- KSeF Scam Invoice Reporting: Who Can Report, When, and How the New Mechanism Works
- VAT Deduction: Historical Development and Legal Principles Shaping Modern Consumption Taxation
- Poland Enables KSeF 2.0 Token Generation in MCU Ahead of 2026 E-Invoicing Mandate
- Polish Upper House Passes Import VAT Simplification, Awaits Presidential Approval
- KSeF Mandatory Invoicing: 2025/2026 Deadlines and Early Start for Sales Over 200 Million PLN
