Latest changes regarding KSeF – the new FA(3) logical structure
The new FA(3) logical structure is a response to entrepreneurs’ demands. Check out what changes have been introduced and who can benefit from them.
How is the new FA(3) structure different from FA(2)?
FA(3) introduces new fields and modifies some existing fields in the previous FA(2) schema. These changes are related to: expanding the options for specifying payment terms, allowing foreign bank account numbers and introducing the option to add a marker in the purchaser’s data denoting a unit subordinate to JST (local government units) or a member of a VAT group.
Descriptions clarifying issues regarding the correction of buyer data have also been provided. The new description which appears in the FA(3) schema clearly indicates that an incorrect NIP (taxpayer identification number) for the buyer or the additional buyer is not subject to correction. In these cases, correcting the invoice to zero values is necessary.
In the previous version of the FA(2) it was stated that: “Incorrect identification numbers for the buyer and additional buyer are not a subject of correction”. Admittedly, even in the previous schema there was no possibility of changing the NIP of the invoice recipient through a correcting invoice in KSeF. However, the new description is more precise in this respect.
Changes in KSeF regarding payment terms
Although the payment deadline is not a mandatory element of the invoice, many companies include them for practical reasons. Unfortunately, when issuing invoices through the National e-Invoice System (KSeF), the payment term could only be provided as a specific date.
For instance, this solution didn’t allow indicating “14 days form receiving the invoice” as a payment deadline. The new FA(3) logical structure published by the Polish Ministry of Finance adds 3 fields dedicated to providing:
- the number of time units,
- the type of time units,
- the event from which the time is being counted.
Another change is the addition of fields that make it possible to specify the payment method for each partial payment separately. Such payments also involve a change in the type of partial payment marker. Previously, it was only possible to select a marker indicating that the amount due on the invoice had been partially paid. After the changes, there will be an option of selecting a marker indicating that the amount due has been paid entirely, given that the invoice has been paid in 2 or more parts and the last payment is also the final payment.
Dates and bank account numbers on the e-invoice
The bank account number is not an obligatory part of the invoice. However, after the introduction of mandatory KSeF in some cases there wouldn’t be an option to insert such a number, for example due to the limitation on the number of characters. Sometimes the use of KSeF for payments to foreign bank accounts entails providing bank account numbers that contain special characters.
The new FA(3) scheme changes the format of the bank account number to match the maximum length of a bank account number found in the world. In addition, special characters are allowed in such a number.
Another change concerns dates. For both the date of the contract and the date of the order, dates that start from January 1, 1990, can be given.
The new concept for invoice attachments in KSeF
The Ministry of Finance has listened to the voice of entrepreneurs and introduced the possibility of adding attachments to e-invoices. This is a nod to companies issuing invoices with a complex range of data. For such taxpayers, it has been made possible to send invoice attachments directly via KSeF.
However, it should be kept in mind that after the implementation of the mandatory KSeF, invoice attachments will only be able to be sent using API. The Ministry of Finance has provided free tools that allow access to invoices issued in KSeF along with the attachments but are not equipped with functionalities that allow creating and sending attachments to e-invoices.
If an entrepreneur wishes to send invoice attachments using the mandatory National e-Invoice System, then they must use commercial financial and accounting software that offers such a functionality.
If you must use invoice attachments, then it is worth implementing their sending via KSeF. Take advantage of our offer and we will help you smoothly implement changes related to the transfer of invoices with attachments via SAP software to the National e-Invoice System.