Poland Releases FA(3) Draft for B2B E-Invoicing
Poland’s Ministry of Finance has published the draft FA(3) schema, which is set to replace the current FA(2) structure starting 1 February 2026 via the KSeF platform.
FA(3) introduces:
- New VAT codes
- More attachment options
- Updated payment fields
- Clarified rules for duplicates
Rollout Timeline:Poland Moves Ahead with E-Invoicing: FA(3) Draft Schema Released
On May 8, 2025, Poland’s Ministry of Finance released the FA(3) draft schema, reaffirming the country’s plan to enforce mandatory B2B e-invoicing via the Krajowy System e-Faktur (KSeF) starting February 2026.
What’s New in FA(3)?
- New VAT codes and attachment options
- Updated data structures for better integration
- Enhanced payment fields and clearer duplicate invoice rules
How KSeF Works – The 3-Corner Model:
- Supplier sends invoice to KSeF
- KSeF validates, assigns a unique ID, and archives for 10 years
- Invoice is delivered to the recipient
Rollout Timeline:
- Feb 1, 2026: Large taxpayers
- Apr 1, 2026: All other businesses (except micro)
- Jan 1, 2027: Micro-businesses
A grace period applies until January 2027, no penalties will be enforced before then.
What Should Businesses Do?
- Update ERP and invoicing systems to support FA(3)
- Test KSeF 2.0 API integration
- Train finance and compliance teams
- Follow documentation and legal updates
- Feb 2026: Large businesses
- Apr 2026: Other taxpayers
- Jan 2027: Micro-businesses + mandatory KSeF IDs
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