Here’s a concise summary of the document titled “Information Sheet on the FA(3) Logical Structure – Version 1” published by Poland’s Ministry of Finance:
Purpose of the Document
The sheet outlines the FA(3) logical structure, which is the updated format for electronic invoices under the KSeF 2.0 system. It provides technical and functional guidance for businesses integrating with Poland’s national e-invoicing platform.
Key Highlights
1. Expanded Field Set
- FA(3) introduces new fields for greater invoice detail and flexibility.
- Includes support for attachments, contract references, and delivery protocols.
2. Date Matrix
- Multiple date fields are defined, such as:
- Issue Date
- Sale Date
- Payment Due Date
- Delivery Date
- Correction Date
- Dates can now go back as far as 1990, allowing historical corrections.
3. Correction and Reference Handling
- Enhanced support for corrective invoices and referencing prior documents.
- Fields for reason codes, linked invoice numbers, and correction scope.
4. Payment and Banking Details
- Fields for payment method, bank account (IBAN), and payment link generation date.
5. VAT and Taxation
- Expanded VAT rate codes and tax base fields.
- Support for split payment mechanism and exemptions.
6. Technical Integration
- XML-based structure with strict validation rules.
- Designed for integration with ERP systems and KSeF API 2.0.
Additional Notes
- The FA(3) schema is part of Poland’s move toward mandatory e-invoicing for all B2B transactions.
- Businesses must adapt their systems to comply with the new structure before the full rollout.
Source gov.pl
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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