On 23 May 2023, the Ministry of Finance published a planned schedule for the implementation of the new logical structure for e-invoices (FA(2)) to help taxpayers prepare for mandatory e-invoicing via KSeF from 1 July 2024.
According to the published schedule:
- on 23 May 2023 a new draft version of FA(2) logical structure has been released to allow adaptation of IT systems to the upcoming changes,
- in June 2023, the new logical structure is expected to be officially published on ePUAP website,
- in July 2023, a test environment adapted to the new logical structure is expected to be rolled out, along with the relevant documentation,
- on 1 September 2023, a production environment supporting the new version of the FA(2) logical structure is expected to be released.
Therefore, from 1 September 2023, a new version of the FA(2) logical structure will be binding for the purposes of issuing e-invoices via KSeF, replacing the current FA(1) logical structure.
Changes in the draft of FA(2) compared to the FA(2) submitted for consultation on December 1, 2022 along with the technical documentation have been published on the Ministry of Finance website (in Polish only).
Actions to be taken
The Ministry of Finance plans to change the logical structure for invoices as early as on 1 September 2023 within the voluntary use of KSeF and 9 months before the planned implementation of mandatory reporting in this system. The released information does not indicate that the new version of the FA(2) logical structure will be used in the period of mandatory e-invoicing via KSeF from 1 July 2024. Despite no final confirmation of the version of the structure to be in force in the mandatory KSeF, it is strongly advisable already to examine to what extent the accounting systems used by taxpayers are prepared for the new obligations concerning issuance and reception of invoices in KSeF.
How we can help
We will support your organization in the challenges related to the revolutionary change and help you adapt your business to the new regulations.
We offer a professional tool and comprehensive support that will strengthen your business so that you can prepare for new responsibilities in time.