Poland: KSeF FAQ Updated

Marta Sowińska
August 28, 2024

The Polish Ministry of Finance (MoF) has updated its FAQs regarding the KSeF e-invoicing system. The main changes are:

  • The new schema FA(3) will be published for public consultation in Autumn 2024; earlier plans indicated September 2024.
  • Changes in the new schema cover the presentation of the payment deadline, adding a new role as an employee under the Podmiot3 node, increasing the number of characters in field P_7 (name of goods or services), and providing solutions relevant to Local Government Groups (JST) and VAT Groups (GV).
  • The new legislation will be published, replacing the KSeF regulation of 27 December 2021, and it will contain the long-awaited rules on QR codes, two-step authorization access to e-invoices, and the internal certificates that will replace tokens in the mandatory phase of e-invoicing via KSeF.
  • The MoF confirmed that starting 1 August 2026, the KSeF unique ID number will be required in the payment title for the e-invoice.
  • The MoF has also decided that, with the introduction of the FA(3) schema, the new KSeF IT architecture will be developed. From an integrator’s perspective, however, radical changes are not expected.

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Author

Marta Sowińska

Marta Sowińska is a Junior Regulatory Counsel at Sovos. Based in Lisbon and originally from Poland, Marta earned a Bachelor’s degree in International and European Law from the Hague University of Applied Sciences in the Netherlands and has studied at the Beijing Normal University in China.
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