FA(3) e-invoice: invoice structure and total fields
Enter the net amounts at each rate. The calculator gives the values of the P_13, P_14 and P_15 fields as they should appear in the FA(3) file.
Total amount due (field P_15)
PLN 1,446.00
Including VAT of PLN 246.00. This is how the amounts land in the FA(3) file.
| P_13_1 | PLN 1,000.00 |
| P_14_1 | PLN 230.00 |
| P_13_2 | PLN 200.00 |
| P_14_2 | PLN 16.00 |
VAT computed on the net total per rate, rounded to the full grosz (Art. 106e(11) of the VAT Act). Fields per the FA(3) 1-0E schema.
| Field | Amount |
|---|---|
P_13_1 | PLN 1,000.00 |
P_14_1 | PLN 230.00 |
P_13_2 | PLN 200.00 |
P_14_2 | PLN 16.00 |
P_15 | PLN 1,446.00 |
Prepared by Radif Partners · Method · VAT Act, regulations and ministry notices checked on 25 October 2026
An e-invoice in KSeF, a structured invoice, is an XML file following the FA (3) template published by the Polish Finance Ministry on 25 June 2025. Since 1 February 2026 it has been the only structure the system accepts in production, at schema version 1-0E. The file has fixed blocks: Naglowek with the form code, Podmiot1 for the seller, Podmiot2 for the buyer, an optional Podmiot3 for other parties, the Fa section with invoice data and line items, and Stopka. Summary amounts sit in fields with fixed names: P_13_1 and P_14_1 are net and VAT at the 23 percent rate, P_13_2 and P_14_2 at 8 percent, P_13_3 and P_14_3 at 5 percent, P_13_7 exempt sales and P_15 the total amount due. Under Article 106e(11) of the VAT Act tax amounts are rounded to the full grosz. For PLN 1,000 net at 23 percent and PLN 200 at 8 percent, P_15 comes to PLN 1446.00.
Blocks of an FA(3) file
| Block | Contents | Mandatory |
|---|---|---|
Naglowek | code FA (3), variant, creation date, system | yes |
Podmiot1 | seller: tax ID, name, address | yes |
Podmiot2 | buyer: tax ID or other identifier, name, address | yes |
Podmiot3 | recipient, payer, local-government unit, VAT group member | no |
Fa | dates, number, currency, totals, annotations, lines, payment | yes |
Zalacznik | additional data in tables | no |
Stopka | additional information, registers | no |
The ministry publishes the full field description on its FA(3) logical structure page, and the definition of a structured invoice on the page on the FA structure. The file namespace is http://crd.gov.pl/wzor/2025/06/25/13775/.
Total fields in the example
| Field | Amount |
|---|---|
P_13_1 | PLN 1,000.00 |
P_14_1 | PLN 230.00 |
P_13_2 | PLN 200.00 |
P_14_2 | PLN 16.00 |
P_15 | PLN 1,446.00 |
VAT in total: PLN 246.00. Tax amounts are rounded to the grosz under Article 106e(11) of the VAT Act. Check the totals in a supplier’s file with the FA(3) reader, which computes them from the lines and compares them with the fields.
The most common errors in files
- P_15 differs from net plus VAT by a few grosz, because VAT was computed per line and the total per rate;
- field P_6 with the delivery date is missing when it differs from the issue date;
- the split payment annotation is left out on an amount above PLN 15,000 for goods in Annex 15;
- a corrective invoice lacks the KSeF number of the invoice it corrects.
The ministry offers an open visualisation generator that shows how a file looks on paper. Before sending an invoice you can check once more whether it goes to KSeF:
This invoice
This invoice
Must go through KSeF
| Counts towards the PLN 10,000 limit | yes |
| QR code on a printout or PDF | yes, when handed over outside KSeF |
| Storage in KSeF | 10 years |
Mandatory data and optional fields
The FA(3) structure contains many more fields than the Act requires. Mandatory are the details in Article 106e of the VAT Act: issue date, sequential number, the parties’ names and tax IDs, the delivery date if it differs from the issue date, the name of the goods or service, quantity, price, net value, rate, net and tax totals at each rate, and the amount due. Optional fields such as payment terms, bank account or order number help with settlement, but leaving them out does not make the invoice defective.
The schema checks that the file has the right structure and data types, but not that the amounts add up or that the rate suits the goods. That is the issuer’s responsibility. So good software, and the reader on this site, compute the totals independently of what the fields say and show any differences.
For invoices in a foreign currency remember the fields for the tax amount in zloty, and for invoices with several rates remember that each rate has its own pair of P_13 and P_14 fields. The calculator above shows only the fields that need filling in for your case.