- Poland’s Ministry of Finance released the FA(3) schema for e-invoicing, replacing FA(2).
- FA(3) becomes mandatory on February 1, 2026.
- Enhancements improve data accuracy, business alignment, and interoperability.
- Technical versioning updated to FA(3) for system identification.
- New metadata fields include unique payment identifiers and historical data tracking.
- Invoice attachments are now supported, aiding B2B workflows.
- Payment details enhanced with online payment links and partial payment distinctions.
- Expanded VAT rate dictionary aligns with invoice summary data.
- Entity roles and VAT group handling are more precise.
- Correction process limited to 50,000 records to prevent overload.
- Bank account and tax ID validations updated for international standards.
Source: rtcsuite.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.