E-invoicing technical sheet | KSeF Poland

KSeF Poland: E-Invoicing structure guide for 2026

Find everything you need to know about the new FA(3) E-Faktura structure to be compliant

INTRODUCTION

Starting February 1, 2026, Poland’s new FA(3) structured invoice format becomes mandatory for all e-invoices submitted through the KSeF system. While the Ministry of Finance publishes official specifications, digging through technical XML schemas and compliance rules can be time-draining and complex. That’s why we’ve developed this practical, easy-to-navigate reference guide — a crystal-clear overview of the FA(3) format, putting all essential technical details right at your fingertips so you can skip the hours of research on government sites.

Whether you work in finance, IT, or compliance, this guide empowers you to master the FA(3) structure with confidence, ensure full compliance, minimize costly mistakes, and keep your invoicing operations running efficiently and accurately.

Learn also how to ensure full compliance with SAP Document and Reporting Compliance (SAP DRC).

CONTENT
  • Clear breakdown of FA(3) components
  • Role and structure of each section​
  • Key changes from FA(2) to FA(3)​
  • Compact summary table for rapid technical insights​
  • Further information on legal requirements in Poland
INSIGHT
ABOUT US

PIKON’s E-Invoicing and Tax Reporting Consulting service brings together a team of expert consultants who specialise in global compliance using SAP Document and Reporting Compliance (SAP DRC). With over 25 years of experience, we combine deep functional and technical expertise to help companies navigate complex regulatory requirements. From strategic planning to hands-on implementation, we ensure that your e-invoicing and tax reporting processes are compliant, efficient, and future-proof.

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