Poland Releases Draft of FA_VAT (3) E-Invoicing Schema Ahead of 2026 Rollout

On May 8, 2025, Poland’s Ministry of Finance officially published the draft version of the FA_VAT (3) schema, during preparation for the mandatory use of structured e-invoices. The new schema is slated to come into effect on February 1, 2026, replacing the current FA_VAT (2) format.

What’s New in FA_VAT (3)

To support early preparation, the Ministry also released a comprehensive package of supporting materials:

• An information brochure detailing the structure and purpose of the new schema
• Sample invoices to illustrate the expected formatting
• A comparison guide outlining key differences between FA_VAT (3) and its predecessor

The final version of the updated schema is scheduled for publication in June 2025, giving software providers and businesses ample time to adapt their systems.

Businesses operating in Poland are encouraged to review the draft schema, begin technical evaluations, and engage with IT providers to ensure timely implementation.

There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.