New obligatory template of structured invoice

FA(2) logical structure mandatory in the National e-Invoice System from 1 September 2023 

The new version of the structured e-invoice in KSeF is labelled FA(2). It has been made  available on 29 June this year and until the end of August ran in parallel with FA(1). As of 1 September, however, FA(2) is the only acceptable logical formula in KSeF. 

Until when is the FA(2) e-invoice expected to be in force? 

According to the Ministry of Finance, the FA(2) logical structure is to remain in force until the launch of the National e-Invoicing System, i.e. 1 July 2024. The Ministry assures that the updated version of the FA(2) e-invoice is to remain unaltered until the obligation to use KSeF comes into force. It is expected to make the preparation for mandatory e-invoicing easier for entrepreneurs. 

What else is changing in the KSeF from 1 September 2023?  

The Ministry of Finance's draft regulation on the use of the KSeF, published in August, envisages an expansion of the group of entities authorised to grant, amend and withdraw these powers. From 1 September 2023, individuals designated by the taxpayer as a representative of a legal entity or other separate internal unit of the taxpayer will also be entitled to do so. 

In summary, from 1 September, the only acceptable structure in the KSeF is the FA(2) template. Unless the Ministry of Finance changes its decision, this version will remain in force until the obligation to use KSeF comes into force, i.e. 1 July 2024.