KSeF: New version of the logical structure of a structured invoice

The latest working version of the logical structure for KSeF-compliant structured invoices has been posted on the Ministry of Finance website. The structure is labeled FA(2) and is expected to take effect on September 1, 2023. As the ministry assures, the purpose of its implementation is to facilitate the adaptation of IT systems to the obligation to issue e-invoices by all businesses. 

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The previous version of the logical structure of the structured invoice was labeled FA(1). It was published on November 29, 2021 and is effective as of January 1, 2022. It can be found in the Central Repository of Model Electronic Documents (CRWDE) on the ePUAP platform.

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A working version of the new FA(2) structure was created as a result of consultations conducted by the tax administration with representatives of businessmen and accountants and IT companies. The FA(2) file and its technical documentation have been posted on the Ministry of Finance website. The two versions of the logical structures can also be compared at podatki.gov.pl.     

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What is a structured invoice?

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According to the Law on Value Added Tax, a structured invoice is an electronic document, issued using KSeF, saved in xml format and having a specific form. A structured invoice is built according to a schema, allowing it to process and read, among other things, such information as:

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• sale date
• date of invoice
• amount due
• contractors' data

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Schedule for implementation of FA structure(2)

The Finance Ministry assumes that the FA(2) structure will replace its predecessor on September 1. The ministry has also prepared a preliminary action plan for its implementation. It assumes:

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• publication of the final version of the file - in June 2023.
• Release of the test environment with documentation - in July 2023.
• Release of the production environment - September 1, 2023 .

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Work on KSeF is still in progress

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Work on the KSeF legislation is still in progress. On May 26, 2023, the first reading of the bill was held in the Sejm, during which MPs decided to forward it to the Public Finance Committee for further work. The system is to become mandatory for all VAT taxpayers on July 1, 2024. Six months later, VAT-exempt taxpayers are also to be covered by it.  

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KSeF - vademecum of an entrepreneur

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Want to know more? Our experts have created a vademecum for entrepreneurs preparing for the introduction of the new system. In it you will find answers to the most frequently asked questions about KSeF. 

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Download the entrepreneur's vademecum

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