On September 4, 2023, the Ministry of Finance published an information brochure on the structured invoice in the FA(2) version.


The published document is in Polish and contains, among others:

  • basic information regarding e-invoice;
  • guidelines regarding the types of the fields in FA(2) scheme; and
  • description of the model method of filling in the fields of the FA(2) scheme.

What is KSeF?

The National System of e-Invoices (in polish Krajowy System e-Faktur “KSeF”) is a telecommunications system which enables issuing, receiving and storing structured electronic invoices. KSeF has been introduced in a facultative (optional) version since January 2022, and it will become obligatory from July 1, 2024 for most of the taxpayers.


Obligatory KSeF

The Act of June 16, 2023 amending the Act on tax on goods and services (VAT)  and certain other acts imposes on active VAT taxpayers based in Poland the obligation to issue structured invoices, as a rule, only with the use of KSeF from July 1, 2024. This obligation, if the additional conditions are met, may also apply to foreign entities that have a permanent establishment of business in the territory of Poland within the meaning of the VAT regulations. In practice, this means that all active VAT taxpayers based in Poland will issue and receive e-invoices via KSeF from July 2024.


Structured invoice

A structured invoice (so-called e-invoice) is understood as an invoice issued using KSeF assigned with the identifying number of this invoice (KSeF number).

From 1 January 2022, i.e. the moment of introduction of the KSeF in the optional version, the structured invoice template in the FA(1) version was used. Whereas, the new FA(2) scheme applies to all structured invoices issued from September 1, 2023. The structures of FA(1) and FA(2) differ, therefore it is crucial to ensure that the newest version is used in your organization.


Ministry of Finance brochure

The brochure covers i.a.:

  • basic information on the e-invoice (including the definition of the e-invoice, information about the recent scheme, catalog of possible ways of issuing an e-invoice; 
  • guidelines regarding the types of the fields in FA(2) scheme (distinguishing three fields categories, i.e.obligatory, contingent and optional); and 
  • description of the model method of filling the fields of the FA(2) scheme. 


The brochure (currently in Polish only) on the e-invoice scheme in the FA(2) version is available at the following link.


The publication of the information brochure for the FA(2) scheme begins a period of intensive work of taxpayers, their tax advisors and IT solutions providers on the implementation of mandatory e-invoicing. There is not much time to prepare your organization for these revolutionary changes. We are aware of the challenges faced by taxpayers, which is why our experts are ready to support you in preparing for the KSeF, both with our subject matter expertise and concerning the implementation of appropriate tools.

We offer a professional tool and comprehensive support that will help you prepare for new duties on time - more information at the link here.