Poland’s KSeF FA(3) Update: Major Changes and
Public Consultation Coming Autumn 2024

The new FA(3) version of Poland’s National e-Invoice System (KSeF) will be made available for public consultation in autumn 2024. 

Key details include:

• FA(3 Structure Consultation: The updated KSeF FA(3) scheme will be open for public feedback in autumn 2024.
• Taxpayer-Friendly Enhancements: The Ministry of Finance aims to introduce improvements like better payment deadline visibility, the addition of the “employee” role in the Entity3 element, more characters for product/service names, and tailored solutions for local government units and VAT groups.
• Regulatory Updates: The current regulation from December 27, 2021, will be replaced by a new one. While some existing provisions will remain, new rules addressing QR codes, two-step access, and internal certificates for the mandatory version will be introduced.
• Upcoming KSeF Number Requirement: From August 1, 2026, the KSeF number will be mandatory for payments.
• System Improvements: The Ministry plans to synchronize test and production environments and introduce invoice attachments.