The Krajowy System e-Faktur (KSeF) in Poland has introduced a new structure for electronic invoices with various field types, including obligatory, optional, and facultative fields. Facultative fields are not required for the technical correctness of the XML file or for VAT law compliance, but they can be mandatory due to other legal regulations or internal company requirements. Key facultative fields often include contact details, commercial information, and payment data. A common misconception is that certain information, such as bank account numbers or payment dates, is always mandatory.
Source: crido.pl
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.
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