KSEF Strucutred Electronic Invoice Dec2022 en

Structured Electronic Invoice
Information guide concerning the structure of FA(1)
Warsaw, December 2022

Table of contents
General Information ................................................................................................................... 3

What is a structured electronic invoice? ................................................................................ 3
The structure of FA(1) contains a consecutive, unique number assigned (by the taxpayer)
within one or more series, which identifies the invoice (field P_2). ...................................... 3
What is KSeF? ......................................................................................................................... 4
How to issue a structured electronic invoice? ....................................................................... 4
Recipient’s consent to receive structured electronic invoices ............................................... 4
Delivering an invoice in another form (after it has been sent to KSeF) ................................. 5
Rejecting an invoice by KSeF .................................................................................................. 5
System breakdown ................................................................................................................. 5
Issuing correction invoices in KSeF ......................................................................................... 6
What kinds of accounting evidence are not issued in KSeF ................................................... 6
Storing structured electronic invoices .................................................................................... 7
Invoices generated via KSeF, no obligation to send JPK_FA .................................................. 7
Format of fields (data) of the structured electronic invoice file ................................................ 8
The main diagram structure of FA(1) ....................................................................................... 10
Description of the main diagram structure of FA(1) ............................................................ 10
Naglowek of FA(1) .................................................................................................................... 12
The structure of the element Naglowek for FA(1) ............................................................... 12
Podmiot1 for FA(1) ................................................................................................................... 13
The structure of the element Podmiot1 for FA(1) ............................................................... 13
Podmiot2 for FA(1) ................................................................................................................... 22
The structure of Podmiot2 for FA(1) .................................................................................... 22
Podmiot3 for FA(1) ................................................................................................................... 31
The structure of the element Podmiot3 for FA(1) ............................................................... 32
PodmiotUpowazniony for FA(1) ............................................................................................... 43
The structure of the element PodmiotUpowazniony for FA(1) ........................................... 44
Fa for FA(1) ............................................................................................................................... 52
The structure of the element Fa for FA(1)............................................................................ 53
The element Adnotacje for Fa .............................................................................................. 59
Element FaWiersze for Fa ..................................................................................................... 83
The element Rozliczenie for Fa............................................................................................. 99
1
The Element Platnosc for Fa ............................................................................................... 103
The element WarunkiTransakcji for Fa............................................................................... 113
The element Transport for WarunkiTransakcji .................................................................. 118
The Element Zamówienie for Fa ......................................................................................... 136
Stopka for FA(1) ...................................................................................................................... 148
The structure of the element Stopka for Fa ....................................................................... 148
Examples................................................................................................................................. 151
Diagrams ................................................................................................................................. 152
Tables ..................................................................................................................................... 155
2
General Information
What is a structured electronic invoice?
By the Act Amending the Act on Value Added Tax and Other Acts dated October 29th, 2021
(Journal of Laws item 2076) (the “Amendment”), which amended the Act on Value Added Tax
dated March 11th, 2004 (Journal of Laws of 2021, item 685, as amended) (the “Act”), the
legislator established the National System of e-Invoices (“KSeF” or the “System”).
Under the Amendment, a structured electronic invoice is now one of the accepted forms of
documenting a transaction, alongside a paper invoice and electronic invoice that are currently
in use.
IMPORTANT
As of January 1st, 2022, using a structured electronic invoice is an option. It is planned to be

made mandatory as of January 1st, 20241.
A structured electronic invoice is issued via KSeF with a number assigned by the System for
identification purposes.
A structured electronic invoice is issued and received via KSeF, with the use of interface
software, in an electronic form, based on the electronic file template defined by the Act on IT
Automation of the Activities of Entities Performing Tasks in the Public Interest dated February
17th, 20052.
A structured electronic invoice must be delivered to its recipient (purchaser) via KSeF. If an
invoice has been issued and delivered to the purchaser otherwise, there are no basis on which
to send it via KSeF, since a correctly issued invoice has already been introduced into
commercial trading.
A structured electronic invoice FA(1) does not contain a separate field for the KSeF number
(save for the field NrKSeFFaKorygowanej, which must be filled in in cases where a correction
invoice is issued). The KSeF number is automatically generated by the System and included in
the Official Receipt Certificate [Urzędowe Poświadczeniu Odbioru (UPO)].
The structure of FA(1) contains a consecutive, unique number assigned (by the taxpayer)
within one or more series, which identifies the invoice (field P_2).
1
Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a
special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of
value added tax (OJ L 168, 27.06.2022, p. 81-83)
2
Journal of Laws of 2021, item 2070
3
What is KSeF?
KSeF is a telecommunications system used for, among other things, issuing, receiving and
storing structured electronic invoices. Each structured electronic invoice generated via KSeF
is assigned a unique identification number and can be accessed.
KSeF also notifies its users about:
a) the date and time when a structured electronic invoice is generated, the invoice’s
identification number assigned by the System and the date and time when it is assigned,
b) the date and time when the invoice is rejected by the System as non-compliant with the
template structured electronic invoice,
c) cases where a structured electronic invoice cannot be issued because KSeF is not accessible.
KSeF also analyses and checks the correctness of structured electronic invoice data.
The System authenticates and verifies authorizations of the entities referred to in Art. 106nb
of the Act. It notifies entities other than these specified under Art. 106nb of the Act that they
are not authorized to use the System.
KSeF is also used for granting, modifying and cancelling authorizations. It notifies the entities
referred to in Art. 106nb of the Act that they have been granted authorizations to use the
System or that their authorizations have been cancelled.
How to issue a structured electronic invoice?
Taxpayers can issue a structured electronic invoice using commercial finance and accounting
software. The invoice is then sent to KSeF via API. The Ministry of Finance makes available free
tools for issuing structured electronic invoices.
Recipient’s consent to receive structured electronic invoices
IMPORTANT
Structured electronic invoices may be delivered via KSeF subject to the recipient’s consent.
The recipient’s consent to receive structured electronic invoices via KSeF (or otherwise) is not
processed via KSeF. It should be given in the hitherto applicable manner. If the recipient has
not consented to be delivered structured electronic invoices via KseF, the invoices may still be
issued in KSeF and then delivered to the recipient otherwise, for instance, via email or in
4
paper. An invoice so issued is considered a structured electronic invoice because it has its
statutory attributes (such as identification number assigned by the System).
Delivering an invoice in another form (after it has been sent to KSeF)

After a structured electronic invoice is sent to KSeF, a recipient who has consented to be
delivered structured electronic invoices via KSeF may also be handed a printout of the invoice
or sent a PDF form thereof by email.
Rejecting an invoice by KSeF
If an invoice is rejected by KSeF, it is considered not issued. No identification number is

assigned to it. A rejected invoice is not considered a structured electronic invoice until it is
resent to KSeF. It will then be considered issued on the date on which it is resent to the System
and will be assigned an identification number.
If the invoice is rejected before KSeF becomes mandatory, it can be issued otherwise. Such an
invoice has no KSeF identification number and is not considered a structured electronic
invoice.
System breakdown
Any downtime of KSeF will be incidental and short-lasting and will not materially affect the
System’s usability.
If an invoice cannot be issued in KSeF as a result of the System’s failure, a taxable person may
postpone the issuing of the invoice until the System becomes operational again (as long as the
invoice’s issue deadline fixed by legal provisions is not missed as a result of such
postponement).
As an alternative, the taxable person can issue the invoice otherwise. Such an invoice is not
considered a structured electronic invoice.
5
Issuing correction invoices in KSeF
IMPORTANT
KSeF invoices can be corrected. A structured electronic invoice issued in KSeF may be
corrected by a structured electronic correction invoice only. A structured electronic
correction invoice issued in KSeF should include the KSeF number of the invoice corrected
(field NrKSeFFaKorygowanej). Invoices issued otherwise are not corrected in KSeF.
What kinds of accounting evidence are not issued in KSeF
1. Correction notes
Given their specificity, no structured electronic correction notes to structured electronic
invoices can be issued and sent via KSeF. However, a taxable person may still issue a correction
note according to Art. 106k sec. 1-4 of the Act, that is, otherwise than via KSeF.
2. Duplicate invoices
The statutory provisions regulating duplicate invoices (copies) laid down in Art. 106l of the Act
are not applicable to structured electronic invoices since a structured electronic invoice
cannot be lost or destroyed in the System.
3. Invoices not based on the template structured electronic invoice
Invoices that – under statutory provisions – are not required to include the number or other
data identifying the buyer are not issued and sent via KSeF.
The cases where an invoice does not need to contain all of the elements listed in Art. 106e of
the Act are described by the Ordinance of the Minister of Finance on the Issuing of Invoices
dated October 29th, 2021 (Journal of Laws of 2021, item 1979), a law issued on the basis of
art. 106o of the Act. Some invoices may be issued without the seller’s NIP or data identifying
the buyer, that is, data that are mandatory in the structured electronic invoice template made
available by the minister responsible for finance matters on the electronic public
administration services platform.
For example, invoices that cannot be issued and sent via KSeF are those referred to in §3 point
1 of the Ordinance referred to above, documenting the supply of goods and/or services
exempted from VAT under Art. 43 sec. 1 points 2-6, 8-36 of the Act or laws issued on the basis
of Art. 82 sec. 3 of the Act. These invoices do not have to include the seller’s NIP.
Another type of invoices that cannot be issued and sent via KSeF are those listed in §3 point 4
of the Ordinance referred to above. These are invoices documenting travels via a toll
motorway or travels without limitations as to distances travelled, which are issued as single
tickets by taxable persons providing services in the area of passenger transport by standard-
gauge railways, car fleet, sea-going ships, means of inland and coastal shipping, ferries, planes
6
and helicopters. These invoices do not include data identifying the buyer and are issued and
delivered outside of KSeF.
Taxable persons issuing invoices that – under statutory provisions – are not required to
contain certain identification data can easily determine whether or not they can issue these
invoices in KSeF.
4. Invoices issued in a cash register

Cash register invoices are not issued and sent via KSeF.
5. VAT RR invoices and the so-called pro forma invoices
VAT RR invoices (documenting the purchase of agriculture products and/or services from
farmers paying lump-sum tax) and the so-called pro forma invoices are not issued and sent via
KSeF.
6. Structured electronic invoices in public procurement (PEF)
The structured electronic invoice defined by the Act on Electronic Invoicing in Public
Procurement, Concessions for Building Works and Services and Public-Private Partnership3
dated November 9th, 2018, and the structured electronic invoice voluntarily issued and sent
via KSeF are two different types of invoices.
Storing structured electronic invoices
A structured electronic invoice is stored in KSeF for 10 years reckoned from the end of the
year in which it is issued. Articles 112 and 112a of the Act, which govern the storing and
archiving of invoices, are not applicable to structured electronic invoices.
Taxable persons who find this period too short may store their structured electronic invoices
outside of KSeF until their tax liabilities become time-barred. Articles 112 and 112a of the Act
are applicable to such storing and archiving.
Invoices generated via KSeF, no obligation to send JPK_FA
Taxable persons generating structured electronic invoices do not have to send tax authorities,
upon request, the part of the logical structure of JPK_FA that contains information included in
these invoices. This kind of information is available via KSeF. Requesting it would constitute a
violation of Art. 45 sec. 2 of the Act on the National Revenue Administration4 dated November
3
Journal of Laws of 2020 item 1666, as amended
4
Journal of Laws of 2021 item 442, as amended
7
16th, 2016, which says that a revenue authority may not request documents or information it
has access to.
Format of fields (data) of the structured electronic invoice file
General information on the fields’ format:
1. The structured electronic invoice is an XML-format file.
2. The fields of the XML file come into three categories:
- obligatory fields – they must be filled in (for instance, NIP must be provided in the element
Podmiot1/DaneIdentyfikacyjne); these fields must be filled in because, in particular, the
statutory provisions and/or the logical structure so require,
- contingent fields – they must be filled in in cases where a specific, statutory prerequisite is
fulfilled (for instance P_11A in the element Fa/FaWiersze/FaWiersz); these fields need not to
be filled in to ensure the semantic correctness of the file,
- optional fields – they need not to be filled in to ensure the semantic correctness of the file
and the Act does require that these fields be filled in (for instance, PKWiU in the element
Fa/FaWiersze/FaWiersz). However, there may be other statutory provisions requiring that
these fields be completed.
IMPORTANT
When determining whether or not a specific field needs to be filled in, taxable persons should
take into account the context (characteristics of the element) in which the field finds itself.
For instance, the element Fa/Platnosc and its component TerminyPlatnosci are optional.
If a taxable person:
- chooses to fill in the element TerminyPlatnosci – he/it must fill in TerminPlatnosci as well;
- chooses not to fill in TerminyPlatnosci, he/it must leave TerminPlatnosci blank.
This principle is illustrated by the diagram below:

Diagram 1. Types of fields in the structure of FA(1) for Platnosc
3. The character fields are alphanumerical fields. Small and capital letters and digits are
allowed. As a rule, the maximum number of signs is 256.
8
4. Polish diacritics are encoded with the use of UTF-8. Special characters such as “/”, “–”, “+”
may be used in character fields.
5. Numeric fields are data fields intended for numbers to be calculated. Values should be
provided in the form of continuous sequences of digits; no separating marks (e.g. spaces) are
allowed for thousands. The only admissible decimal separator is a dot („.”).
6. Amounts should be rounded up to 2 decimal places, if any (e.g. 12345.56).
In P_8B, P_12_XII, KursWaluty, KursUmowny, P_8BZ, P_12Z_XII, KursWalutyZ, amounts

should be rounded up to 6 decimal places, if any.
7. All negative numbers should be preceded by the negative sign (“–”).
8. Dates should be entered as YYYY-MM-DD (e.g. 2022-01-10).
9. Date and time should be entered only once, i.e. in the field intended for the invoice issue
date and time. The date and time format is YYYY-MM-DDTHH:MM:SS (e.g.: 2022-01-
24T09:30:47Z; T standing for “Time”). For the universal time (UTC), the letter “Z” (ZULU)
should be added at the end.
The structure also has optional fields intended for transport commencement and completion
dates. A taxable person can but does not have to fill them in.
10. Tax identification numbers to be included in the structured electronic invoice should be
sequences of consecutive digits or letters entered without spaces or other separators; the
country code should be entered in a separate, code field.
IMPORTANT
Polish tax identification number NIP of the buyer should be provided in the field “NIP” of the
element Podmiot2/DaneIdentyfikacyjne. NIP should not be provided in the field NrID. The
invoice can be delivered to the buyer only if NIP is provided correctly, that is, in the NIP, not
NrID field.
Symbols used in the XSD diagram:
Sequence of elements – obligatory
Sequence of elements – contingent
Selection
Obligatory element
Contingent element
9
Optional element
IMPORTANT
All contingent and optional elements contained in the graphics of this Information Guide are
marked in the same way, i.e., they are provided in dotted line boxes. Obligatory elements
are provided in solid line boxes.
The main diagram structure of FA(1)
The main diagram structure of FA(1) consists of the following elements: Naglowek, Podmiot1,
Podmiot2, Podmiot3, PodmiotUpowazniony, Fa and Stopka.
Naglowek, Podmiot1, Podmiot2 and Fa are obligatory elements of FA(1). Podmiot3 and Stopka
are optional elements. PodmiotUpowazniony is a contingent element.
Diagram 2. The main diagram structure for FA(1)
Description of the main diagram structure of FA(1)
10
Table 1. Description of the main diagram structure for FA(1)
Element name Element description
Naglowek Contains, among other things, date and time when an invoice is
generated and the name of the IT system used by the taxable
person.
Podmiot1 Contains information identifying the taxable person (seller).
Podmiot2 Contains information identifying the buyer of goods and/or

services.
Podmiot3 Contains information identifying a third party entity/entities

referred to in the invoice, other than the seller (Podmiot1) or
buyer of goods and/or services (Podmiot2) [optional element].
PodmiotUpowazniony Contains information identifying an authorized entity referred to

in the invoice [contingent element].
Fa Contains detailed information concerning the transaction

documented by the invoice. This includes, among other things,
component elements of the invoice determined by the statutory
provisions and elements referring to, for instance, the settlement,
payment and terms and conditions of the transaction.
Stopka Contains the other information included in the invoice such as,
among other things, the invoice’s footer and the KRS and REGON
numbers [optional element].
11
Naglowek of FA(1)
The structure of the element Naglowek for FA(1)
Diagram 3. The structure of the element Naglowek for FA(1)
Table 2. Description of the structure of Naglowek for FA(1)
Element/field name Field/element description

KodFormularza This field stores two attributes of the element KodFormularza:
- kodSystemowy: FA (1)
- wersjaSchemy: 1-0E.
WariantFormularza This field contains diagram designation. The current value is: 1.
This is the first FA(1) schema version.
DataWytworzeniaFa Date and time when the invoice is generated
The date and time when the invoice (an xml file) is generated
should be provided as YYYY-MM-DDTHH:MM:SS (e.g.: 2022-
01-24T09:30:47Z; where T stands for “Time”).
Note!
The date provided in DataWytworzeniaFa may differ from the
date provided in P_1 and the date when the invoice is actually
sent to KSeF.
SystemInfo Name of the IT system used by the taxable person [optional

field]
12
Podmiot1 for FA(1)
IMPORTANT
Podmiot1 is an obligatory element of the structured electronic invoice. The key field in
Podmiot1 whereby the taxable person can be authenticated in KSeF is NIP.
Invoices without NIP cannot be processed by KSeF.
The structure of the element Podmiot1 for FA(1)
Diagram 4. The structure of the element Podmiot1 for FA(1)
Table 3. Description of the structure of Podmiot1 for FA(1)
Element/field name Field/element description

PrefiksPodatnika The code (prefix) of an UE VAT payer to be provided in
the cases described in Art. 97 sec. 10 points 2 and 3 of
the Act and in the case described in Art. 136 sec. 1 point
3 of the Act [contingent field]
The taxable person’s country, letter code “PL” should be

provided for invoices documenting:
- the Intra-Community supply of goods,
- the supply of services referred to in Art. 100 sec. 1 point
4 of the Act, performed for the benefit of VAT payers or
legal persons not being such taxpayers, identified for the
purposes of VAT,
- a supply performed in a simplified triangular transaction
by the second VAT payer in sequence referred to in Art.
135 sec. 1 point 4 letters b) and c) of the Act.
13
NrEORI Taxable person’s EORI number (number in the Economic
Operators’ Registration and Identification system)
[optional field]
DaneIdentyfikacyjne Element containing data identifying the taxable person

(seller) such as, among other things, his/its NIP, name
and surname or business name
Adres Element containing the taxable person’s address
AdresKoresp Element containing the taxable person’s address for

correspondence [optional element]
Email E-mail address of the taxable person (e.g. abc@xyz.pl)

[optional field]
Telefon Telephone number of the taxable person (e.g.

801055055) [optional field]
The field Telefon can appear up to 3 times.
StatusInfoPodatnika Status of the taxable person [optional field].
The following should the entered:

- “1” – for an invoice documenting sales made by a
taxable person that has gone into liquidation,
- “2” – for an invoice documenting sales made by a
taxable person that is undergoing a restructuring,
- “3” - for an invoice documenting sales made by a taxable
person that has gone bankrupt,
- “4” - for an invoice documenting sales made by an
inherited enterprise of a deceased natural person run by
a succession manager.
The taxable person may complete this field or leave it

blank irrespective of whether or not he/it falls under any
of the above-mentioned categories.
14
Diagram 5. The structure of the element DaneIdentyfikacyjne for Podmiot1
Table 4. Description of the structure of DaneIdentyfikacyjne for Podmiot1
Field name Field description

NIP Tax identifier (NIP) of the taxable person
Provide the number whereby the seller is identified for

tax purposes (without the letter country code).
ImiePierwsze First name of the taxable person
Provide the first name (concerns taxable persons (sellers)

who are natural persons).
Nazwisko Family name of the taxable person
Provide the family name (concerns taxable persons

(sellers) who are natural persons).
PelnaNazwa Full business name of the taxable person
Provide the full business name (concerns taxable persons

(sellers) other than natural persons).
NazwaHandlowa Trade name of the taxable person [optional].
Name used by the seller to distinguish himself/itself from

the other entities (businesses) on the market
15
Diagram 6. The structure of the element Adres for Podmiot1
Table 5. Description of the structure of Adres for Podmiot1

AdresPol Polish address of the taxable person
AdresZagr Foreign address of the taxable person
Diagram 7. The structure of the element AdresPol for Adres
Table 6. Description of the structure of AdresPol for Adres

KodKraju Country code
Wojewodztwo Name of the voivodship/province [optional field]
Powiat Name of the powiat/county [optional field]
Gmina Name of the municipality [optional field]
16
Ulica Street name [contingent field]
NrDomu Building number
NrLokalu Apartment number [contingent field]
Miejscowosc Name of the locality
KodPocztowy Postal code
Poczta Name of the post office [optional field]
GLN Global Location Number [optional field]
GLN is used to track, among other things, physical

locations or functional entities of a firm.
For instance, in AdresPol of Podmiot1/Adres, GLN may

mean a physical location of an object concerned (e.g. a
building where a taxable person has their seat, a floor or
a branch office of a firm) in the territory of the country.
Diagram 8. The structure of the element AdresZagr for Adres
Table 7. Description of the structure of AdresZagr for Adres

KodPocztowy Postal code [contingent field]
17
NrDomu Building number [contingent field]

For instance, in AdresZagr of Podmiot1/Adres, GLN may

building where a taxable person has their seat, a floor or
a branch office of a firm) outside of the territory of the
country.
Diagram 9. The structure of the element AdresKoresp for Podmiot1
Table 8. Description of the structure of AdresKoresp for Podmiot1

AdresPol Taxable person’s Polish address for correspondence
AdresZagr Taxable person’s foreign address for correspondence
18
Diagram 10. The structure of the element AdresPol for AdresKoresp
Table 9. The structure of AdresPol for AdresKoresp

Ulica Street name [optional field]
NrLokalu Apartment number [optional field]

19
For instance, in AdresPol of Podmiot1/AdresKoresp, GLN
may mean a physical location of an object concerned, a
building where the taxable person’s correspondence
should be sent (in the territory of the country).
Diagram 11. The structure of the element AdresZagr for AdresKoresp
Table 10. Description of the structure of AdresZagr for AdresKoresp

KodPocztowy Postal code [optional field]
NrDomu Building number [optional field]

For instance, in AdresZagr of Podmiot1/AdresKoresp, GLN

20
building where the taxable person’s correspondence
should be sent (outside of the territory of the country).
Example 1. How to complete the element Podmiot1 for FA(1)
Facts:
XXX Sp. z o.o. w likwidacji is a VAT taxable person registered for EU Intra-Community
transactions (PL 9999999999). The company has its seat in Kraków (55-555), ul. Niebieska
16/3. The company is making an Intra-Community supply of goods to another VAT taxable
person registered for EU Intra-Community transactions. To make business relations easier, the
seller wants to put its contact data on the invoice. These include the telephone number
(801055055) and e-mail address (podatnik@xyz.pl).
The above-mentioned information should be included in the structure as follows:
Element name Field name Data to be included

Podmiot1 PrefiksPodatnika PL
Podmiot1/ NIP 9999999999
DaneIdentyfikacyjne
PelnaNazwa XXX Sp. z o.o. w likwidacji
Podmiot1/Adres/AdresPol KodKraju PL
Ulica Niebieska
NrDomu 16
NrLokalu 3
Miejscowosc Kraków
KodPocztowy 55-555
Podmiot1 Email podatnik@xyz.pl
Telefon 801055055
StatusInfoPodatnika 1
21
Podmiot2 for FA(1)
A structured electronic invoice can be issued via KSeF if the required data identifying the buyer
(Podmiot2) are put on it. The required data identifying the buyer are listed in Art. 106e of the
Act and in the Ordinance of the Minister of Finance on the Issuing of Invoices dated October
29th, 2021.
For instance, for simplified invoices for up to PLN 450.00, which are referred to in Art. 106e
sec. 5 point 3 of the Act, it is sufficient to include the buyer’s NIP. The buyer’s first name, family
name/business name or address are not required.
In cases where the buyer is a consumer, no NIP or NrID are put on the invoice (instead, “1” is
entered in the field BrakID). The invoice should include the first name, the surname and the
address of a natural person not running business activity.
The structure of Podmiot2 for FA(1)
Element/field name Element/field description

PrefiksNabywcy Code (prefix) of the buyer registered as an EU VAT payer
provided in the cases referred to in Art. 106e sec. 1 point
24 of the Act and in the case referred to in Art. 136 sec. 1
point 4 of the Act [contingent field]
Provide the letter country code for invoices

documenting:
- an Intra-Community supply of goods,
22
- the supply of services to which Art. 100 sec. 1 point 4 of
the Act is applicable, to value added tax payers or legal
persons not being such taxpayers, identified for the
purposes of value added tax.
- the supply made in the simplified scheme, Intra-
Community tripartite transaction by the second VAT
payer in sequence referred to in Art. 135 sec. 1 point 4
letters b) and c) of the Act.
NrEORI EORI number of the buyer of goods (number in the

Economic Operators’ Registration and Identification
system) [optional field]
DaneIdentyfikacyjne Data identifying the buyer such as, among other things,
NIP, first name and family name
Adres Buyer’s address – a contingent element to be completed

in the cases referred to in Art. 106e sec. 5 point 3 of the
Act (the so-called simplified invoice)
AdresKoresp Buyer’s address for correspondence [optional element]
Email Buyer’s e-mail address (e.g. abc@xyz.pl) [optional field]
Telefon Buyer’s telephone number (e.g. 801055055) [optional

field]
NrKlienta Client number to be provided in cases where the buyer

uses it in a contract or order [optional field].
23

NIP Buyer’s NIP
Number identifying the buyer of goods and/or services

for tax purposes, used in the supply of goods and/or
services.
NrID Buyer’s tax identifier other than NIP
Provide the number identifying the buyer of goods

and/or services for VAT purposes, used in the supply of
goods and/or services.
For invoices documenting simplified scheme transactions

issued by the second VAT payer in sequence referred to
in Art. 135 sec. 1 point 4 letter b) and c) and sec. 2 of the
Act, provide the number referred to in Art. 136 sec. 1
point 4 of the Act.
For sales to a contractor from a third country, it is

sufficient to provide the number whereby the buyer of
goods and/or services is identified for similar tax
purposes.
Note!
Do not enter the buyer’s Polish NIP in the field NrID
where the field NIP is specifically designated for this
purpose. Your invoice can reach the buyer only if its NIP
is entered in the field NIP, not NrID.
BrakID Entity without tax identifier
24
Enter “1” if the buyer has no NIP or NrID (e.g. where
he/she is a natural person not running business activity
(a consumer).
In the case described in Art. 106e sec. 5 point 2 of the Act,

an invoice does not need to include the number
identifying the buyer of goods and/or services for VAT or
other tax purposes in the supply transaction. In such a
case, enter “1” in BrakID.
ImiePierwsze Buyer’s first name
Provide the first name of a buyer of goods and/or

services who is a natural person.
Nazwisko Buyer’s family name
Provide the family name of a buyer of goods and/or

services who is a natural person.
PelnaNazwa Buyer’s full name
Provide the full name of a buyer of goods and/or services

who is not a natural person.
NazwaHandlowa Buyer’s trade name [optional field]
Name of a buyer of goods and/or services distinguishing

it from the other market participants (businesses)

AdresPol Buyer’s Polish address
25
AdresZagr Buyer’s foreign address


26

building where the buyer has their seat, a floor or a
branch office of a firm) in the territory of the country.


27
mean the physical location of an object concerned (e.g. a
building where the buyer has their seat, a floor or a
branch office of a firm) outside of the territory of the
country.

AdresPol Buyer’s Polish address for correspondence
AdresZagr Buyer’s foreign address for correspondence
28
Table 17. Description of the structure of AdresPol for AdresKoresp



building where the buyer’s correspondence should be
sent (in the territory of the country).
29



building where the buyer’s correspondence should be
sent (outside of the territory of the country).
30
Facts:
A VAT payer provided a translation service to XXX Sp. z o. o., a company with its seat in
Wrocław (46-666), ul. Pomarańczowa 5. The buyer’s VAT identifier (NIP) is 1111111111. In
order to make the transaction run smoothly the buyer was assigned a client number
(KL/128/2022). The amount invoiced did not exceed PLN 450 gross. The seller documented
the transaction by a so-called simplified invoice.
The above-mentioned information should be included in Podmiot2 as follows:

Podmiot2/DaneIdentyfikacyjne NIP 1111111111
Podmiot2 NrKlienta KL/128/2022
Note!
According to Art. 106e sec. 5 point 3 of the Act, in the case at hand the invoice does not need
to include, among other things, the name and address of the buyer. It is sufficient to put the
buyer’s tax identification number in Podmiot2. Optionally, the client’s number can be
provided.
Podmiot3 for FA(1)
The optional element Podmiot3 is intended for data of all third party entities referred to in
the invoice, other than these included in Podmiot1 and Podmiot2. This is in line with the
established practice according to which a taxable person may but is not obliged to put on the
invoice the data of, for instance, the payer or recipient of the goods (applicable, in particular,
to purchases made by local government entities). In element Podmiot3, the taxable person
may also provide the data of the factor or – in the case of a consolidation of business entities
– the data of, for instance, the company taken over.
The element Podmiot3 can appear up to 100 times in the structure, so the data of many third
party entities can be put on one invoice.
31
The structure of the element Podmiot3 for FA(1)
NrEORI EORI number of the buyer of goods (number in the Economic

Operators’ Registration and Identification system) [optional field]
DaneIdentyfikacyjne Element containing data identifying the third party entity such as,
among other things, their NIP, name and surname or business
name
Adres Element containing the address of the third party entity
AdresKoresp Element containing the third party entity’s address for

correspondence [optional element]
Email E-mail address of the third party entity (e.g. abc@xyz.pl)
[optional field]
Telefon Telephone number of the third party entity (e.g. 801055055)

[optional field]
Rola Role of the third party entity:
The following should be entered:

- “1”- Factor – for invoices containing data of the factor,
32
- “2”- Recipient – for invoices containing data of the buyer’s
divisions, branch offices or entities financed by the state/local
government budget [jednostka budżetowa], which – in the
meaning of the Act – are not buyers themselves,
- “3”- Original entity – for invoices containing data of an entity
that has been acquired by the taxable person or transformed,
making the supply of goods and/or services (except for the cases
referred to in Art. 106j sec. 2 point 3 of the Act, where these data
are provided in Podmiot1K),
- “4”- Additional buyer – for invoices containing data of other
buyers (other than these listed in Podmiot2),
- “5”- Invoice issuer – for invoices containing data of an entity
issuing these invoices on behalf of the taxable person.
- “6”- Entity making the payment – for invoices containing data
of an entity making the payment in place of the buyer.
For invoices containing data of a third party entity other than any
of the entities defined under fields 1-6 above, the filed Rola
should be left blank. In such a case the taxable person fills in the
fields RolaInna and OpisRoli.
Note!
Role “5” – “Invoice issuer” is not applicable in cases where:

- the invoice is issued by the buyer,
- the invoice is issued by a bailiff, an enforcement authority or a
tax representative (data concerning these entities are provided
in PodmiotUpowazniony, not in Podmiot3).
Note!
For self-billing, buyer’s data should be provided in Podmiot2. The
invoice should include the annotation: “self-billing” (“1” should
be entered in Fa/Adnotacje/P_17).
RolaInna Tag of another entity
For invoices containing data of a third party entity other than any
of the entities listed in the field Rola, enter “1” – another entity.
If the role of the third party entity (being the sole third party
entity) is specified in the field Rola, the field RolaInna should be
left blank.
OpisRoli Description of the role of an entity - applicable in cases where “1”

– another entity – is entered in the field RolaInna.
33
If the role of the third party entity (being the sole third party
entity), is specified in the field Rola, the field OpisRoli should be
left blank.
Udzial Share of additional buyer
Provide the percentage share of additional buyer. The

percentage share of additional buyer specified in Podmiot2 is a
percentage share complementing the shares of other additional
buyers, so that the total of all the shares represents 100%. If this
field is left blank, it is assumed that the shares of all the buyers
put on the invoice are equal [optional field].
Note!
A share can be provided only if “4” is entered in the field Rola.
NrKlienta Client number, if used by the third party entity in a contract or

order [optional field].

NIP Tax identifier NIP of the third party entity
NrID Tax identifier of the third party entity other than NIP
BrakID Third party entity with no tax identifier
34
Enter “1” if the third party entity has no NIP or NrID.
ImiePierwsze First name of the third party entity
Provide the first name (concerns third party entities being

natural persons).
Nazwisko Family name of the third party entity
Provide the family name (concerns third party entities being

natural persons).
PelnaNazwa Full name of the third party entity
Provide the full name (concerns third party entities other than
natural persons).
NazwaHandlowa Trade name of the third party entity [optional field]
Name used by the third party entity referred to in the invoice to

distinguish itself from the other entities (firms) on the market.

AdresPol Polish address of the third party entity
AdresZagr Foreign address of the third party entity
35

Wojewodztwo Name of the voivodship / province [optional field]
Powiat Name of the powiat / county [optional field]
36

building where the third party entity has its seat, a floor
or a branch office of a firm) in the territory of the country.


37
building where the third party entity has its seat, a floor
or a branch office of a firm) outside of the territory of the
country.

AdresPol Polish address for correspondence of the third party
entity
AdresZagr Foreign address for correspondence of the third party

entity
38

Powiat Name of the powiat / county [optional field]


building where the third party entity’s correspondence
should be sent (in the territory or the country).
39



building where the third party entity’s correspondence
should be sent (outside of the territory or the country).
40
Facts:
A VAT payer sells:
- XXX Sp. z o.o. (NIP 9999999999), a company with its seat at (88-888) Warsaw, ul. Szara 10, a
60% share in the ownership title of a motor vehicle, and
- XZZ Sp. z o.o. (NIP 7777777777), a company with its seat in Katowice (99-999), ul. Fioletowa
20, a 40% share in the ownership title of the motor vehicle referred to above.
The seller puts on the invoice data of the two buyers.
Note!
The taxable person decides whose data to put on the invoice in Podmiot2 (i.e. XXX Sp. z o.o.
or XZZ Sp. z o.o.).
If he/it puts the data of XXX Sp. z o.o. in Podmiot2, then he/it should put the data of XZZ Sp. z
o.o. in Podmiot3. In Udzial he/it enters 40 (i.e. the share in the ownership title of the motor
vehicle bought). Udzial is an optional field. If it is left blank, it is assumed that the shares of
the buyers put on the invoice are equal.
In the case at hand (where the data of XXX Sp. z o.o. are entered in Podmiot2), Podmiot3
should be filled in as follows:

DaneIdentyfikacyjne
PelnaNazwa XZZ Sp. z o.o.
KodKraju PL
Podmiot3/Adres/AdresPol
Ulica Fioletowa
NrDomu 20
Miejscowosc Katowice
KodPocztowy 99-999
Podmiot3 Rola 4
Udzial 40
If the taxable person (invoice issuer) enters the data of XZZ Sp. z o.o. in Podmiot2, then, in
Podmiot3, he/it should enter the data of XXX Sp. z o.o. In Udzial, he/it should enter 60 (i.e. the
share in the ownership title of the vehicle XXX Sp. z o.o. is buying).
41
Facts:
A VAT payer sells goods to XXX Sp. z o.o. The recipient of the goods is XXX1, the buyer’s branch
office with its seat in Zabrze (88-888), ul. Zielona 17 (NIP 9999999999). The payer is LMN Sp.
z o.o., a company with its seat in Chorzów (11-111), ul. Niebieska 13 (NIP 3333333333). The
seller puts the data of the recipient and the payer on the invoice.
Note!
The buyer’s data should be entered in Podmiot2. The element Podmiot3 can appear, for
instance, twice, i.e. the invoice contains the data of the recipient of the goods and the payer
(the structured electronic invoice can contain the data of up to 100 third party entities).
For the two third party entities put on the invoice, the element Podmiot3 should be
completed as follows:

DaneIdentyfikacyjne
PelnaNazwa XZZ SA
Ulica Zielona
NrDomu 17
Miejscowosc Zabrze
KodPocztowy 88-888
Podmiot3 Rola 2

DaneIdentyfikacyjne
PelnaNazwa LMN Sp. z o.o.
Ulica Niebieska
NrDomu 13
Miejscowosc Chorzów
KodPocztowy 11-111
42
Podmiot3 Rola 6
PodmiotUpowazniony for FA(1)
PodmiotUpowazniony is a contingent field which means that information concerning an

authorized entity (tax representative, court-appointed executive officer or execution
authorities), for which it is intended, is put on the invoice, if the prerequisites listed in Art.
106c and Art. 106d of the Act are fulfilled.
According to Art. 106c of the Act, an invoice documenting the supply of goods in execution
procedure in respect of which tax liability arises for the debtor, is issued in the name and on
behalf of the debtor by:
1) the execution authorities referred to in the Act of June 17 th, 1966 on Execution
Proceedings in Administration5;
2) court-appointed executive officers performing execution acts in the meaning of the
Civil Procedure Code6.
According to Art. 106e sec. 1 point 20 of the Act, such an invoice should contain the name and
address of the execution authority or first name, family name and address of the court-
appointed executive officer; in the field intended for the taxable person, the first name, family
name and address of the debtor should be entered.
Podmiot1 should then include the following information: data of the taxable person – the
debtor; Podmiot2 should include the data of the buyer; and PodmiotUpowazniony should
include the data of the court-appointed executive officer or execution authority.
According to Art. 106d sec. 2 of the Act, invoices may be issued in the name and on behalf of
the taxable person by a third party authorized by this person – in particular the tax
representative referred to in Art. 18a of the Act.
According to Art. 106e sec. 1 point 21 of the Act, invoices issued in the name and on behalf of
the taxable person by his/its tax representative should contain the business name or first
name and family name of the tax representative, his/its address and tax identification number.
So, Podmiot1 should include the data of the taxable person, Podmiot2 – the buyer’s data and
PodmiotUpowazniony – the data of the tax representative.
For PodmiotUpowazniony, at least the following fields must be filled in: DaneIdentyfikacyjne,
Adres and RolaPU. The structured electronic invoice should also include the tax identification
numbers (NIP) of the tax representative, the court-appointed executive officer and the
execution authority.
5
Journal of Laws of 2020, item 1427, as amended
6
Act dated November 17th, 1964 – Code of Civil Procedure (Journal of Laws of 2021, item 1805, as amended)
43
The structure of the element PodmiotUpowazniony for FA(1)
Diagram 28. The structure of PodmiotUpowazniony for FA(1)
Table 27. Description of the structure of PodmiotUpowazniony for FA(1)
Field/element name Field/element description

NrEORI EORI number of the authorized entity (number in the
Economic Operators’ Registration and Identification
system) [optional field]
DaneIdentyfikacyjne Element containing data identifying the authorized

entity, such as, among other things, NIP, first name and
surname or business name
Adres Element containing the address of the authorized entity
AdresKoresp Element containing the authorized entity’s address for

correspondence [optional field].
EmailPU E-mail address of the authorized entity (e.g.

abc@xyz.pl) [optional field]
TelefonPU Telephone number of the authorized entity (e.g.

801055055) [optional field]
The field TelefonPU can appear up to 3 times.
RolaPU Role of the authorized entity issuing the invoice
Please enter:
- “1” – Execution authority – in the case where Art. 106c
point 1 of the Act is applicable,
44
- “2” – Executive officer – in the case where Art. 106c
point 2 of the Act is applicable,
- “3” – Tax representative – in the case where the
invoice contains data concerning the tax representative
referred to in Art. 18a – 18d of the Act.
Diagram 29. The structure of the element DaneIdentyfikacyjne for PodmiotUpowazniony
Table 28. Description of the structure of DaneIdentyfikacyjne for PodmiotUpowazniony

NIP Tax identifier (NIP) of the authorized entity
Note!
Without NIP it is not possible to verify the entity’s
authorization to issue the invoice on behalf of the taxable
person, and without such verification no structured
electronic invoice can be issued.
NrID Tax identifier of the authorized entity other than NIP

Note!
The structure of FA(1) contains the field NrID; however,
in cases where the invoice is issued by the authorized
45
entity, the tax identification number NIP of this entity
must be provided.
BrakID Authorized entity without tax identifier
Enter “1” if the authorized entity has no NIP or NrID.
Note!
The structure of FA(1) contains the field BrakID; however,
in cases where the invoice is issued by the authorized
entity, the tax identification number NIP of this entity
must be provided.
ImiePierwsze First name of the authorized entity
Provide the first name of the authorized entity (concerns

authorized entities being natural persons).
Nazwisko Family name of the authorized entity
Provide the family name of the authorized entity

(concerns authorized entities being natural persons).
PelnaNazwa Full name of the authorized entity
Provide the full name of the authorized entity (concerns

authorized entities other than natural persons).
NazwaHandlowa Trade name of the authorized entity [optional field]
Name used by the authorized entity to distinguish itself

from the other entities (firms) on the market.
Diagram 30. The structure of the element Adres for PodmiotUpowazniony
Table 29. Description of the structure of Adres for PodmiotUpowazniony
46
AdresPol Polish address of the authorized entity
AdresZagr Foreign address of the authorized entity

Powiat Name of the powiat /county [optional field]
47

For instance, in AdresPol of PodmiotUpowazniony/Adres,

GLN may mean a physical location of an object concerned
(e.g. a building where an authorized entity has their seat)
in the territory of the country.

48

Diagram 33. The structure of the element AdresKoresp for PodmiotUpowazniony
Table 32. Description of the structure of AdresKoresp for PodmiotUpowazniony

AdresPol Polish address for correspondence of the authorized
entity
AdresZagr Foreign address for correspondence of the authorized

entity
49

Powiat Name of the powiat /county [optional field]

For instance, in AdresPol of

PodmiotUpowazniony/AdresKoresp, GLN may mean a
physical location of an object concerned, a building where
the authorized entity’s correspondence should be sent (in
the territory of the country).
50


For instance, in AdresZagr of

PodmiotUpowazniony/AdresKoresp, GLN may mean a
physical location of an object concerned, a building where
the authorized entity’s correspondence should be sent
(outside of the territory of the country).
51
Example 5. How to complete the element PodmiotUpowazniony for FA(1)
Facts:
A taxable person with its seat in Switzerland who carries out business activity taxable in Poland
and is registered as a VAT payer, sells goods to another taxable person. The seller has
appointed a tax representative. The tax representative issues an invoice for and on behalf of
the seller. The tax representative (Jan Kowalski) has tax identification number NIP
5555555555; his place of residence is Wrocław 77-777, ul. Błękitna 19.
PodmiotUpowazniony should be completed as follows:
PodmiotUpowazniony/ NIP 5555555555

DaneIdentyfikacyjne
ImiePierwsze Jan
Nazwisko Kowalski
PodmiotUpowazniony/ KodKraju PL
Adres/AdresPol Ulica Błękitna
NrDomu 19
Miejscowosc Wrocław
KodPocztowy 77-777
PodmiotUpowazniony RolaPU 3
Fa for FA(1)
In Fa, the sales and tax amounts are provided in the currency of the invoice, except for the
fields containing tax amounts translated according to Art. 31a in conjunction with Art. 106e
sec. 11 of the Act.
IMPORTANT
If an amended invoice is issued, all corrected amounts should be provided as at the date
following the correction. For taxable bases, tax amounts and gross invoiced amounts, the
difference between the original value and value after correction should be provided.
52
The structure of the element Fa for FA(1)
Diagram 36. The structure of the element Fa (from KodWaluty to P_6_Do).
Table 35. Description of the structure of Fa (from KodWaluty to P_6_Do).

KodWaluty Three-letter currency code (ISO-4217) used in the cases
referred to in Art. 31a of the Act
The three-letter currency code (ISO-4217) is provided in

the cases referred to in Art. 31a of the Act.
For PLN invoices provide the three-letter currency code
“PLN”.
P_1 Date of issue subject to Art. 106na sec. 1 of the Act
Provide the invoice issue date. If the invoice issue date

provided in P_1 differs from the date on which the
invoice is actually sent to KSeF, as the invoice issue date
is considered the date on which the invoice is actually
sent to KSeF pursuant to Art. 106na sec. 1 of the Act.
For instance:
In the field P_1, the taxable person entered 2022-01-15,
but sent the invoice to KSeF on 2022-01-16.
According to Art. 106na sec. 1 of the Act, despite that the

date entered in P_1 is January 15th, 2022, the invoice issue
date is January 16th, 2022.
This information is key to establishing whether or not the

invoice has been issued in a timely manner.
53
Note!
For output and input tax records, the date on which a
structured electronic invoice is issued and received
(DataWystawienia and DataZakupu, respectively) is the
date referred to Art. 106na sec. 1 of the Act.
P_1M The place of issue of the invoice [optional field]
P_2 Subsequent invoice number identifying the invoice,

assigned in one or more series
Note!
The subsequent invoice number referred to in P_2 should
not be mistaken for the number identifying the invoice in
KSeF. These are two different numbers.
WZ Number of the goods issued note (WZ) related to the

invoice [optional field]
This field can appear an unlimited number of times in the

structure.
P_6 Date on which the supply of goods and/or services is

completed or date on which the payment referred to in
art. 106b sec. 1 point 4 of the Act is made, if any and
different from the invoice issue date.
Note!
To be filled in in cases where the date is the same for all
invoice items.
If the dates of sale are different for individual invoice

items, the field P_6A should be filled in.
OkresFa Period referred to in the first sentence of Art. 19a sec. 3

and in sec. 4 and sec. 5 point 4 of the Act, included in the
invoice. This element is made of fields P_6_Od and
P_6_Do.
P_6_Od Initial date of the period referred to in the invoice
Date should be provided as YYYY-MM-DD (e.g.: 2022-01-

01).
54
P_6_Do Final date of the period referred to in the invoice - date
on which the supply of goods and/or services is
completed
Date should be provided as YYYY-MM-DD (e.g.: 2022-01-

31).
Diagram 37. The structure of the element Fa (from P_13_1 to Adnotacje).
Table 36. Description of the structure of Fa (from P_13_1 to Adnotacje).

P_13_1 Total net sales taxable at the basic VAT rate – currently
23% or 22%. For prepayment invoices – the net
prepayment amount. For correction invoices – the
difference referred to in Art. 106j sec. 2 point 5 of the Act.
55
P_14_1 Amount of tax charged on total net sales at the basic VAT
rate – currently 23% or 22%. For prepayment invoices –
the tax amount calculated according to the formula
referred to in Art. 106f sec. 1 point 3 of the Act. For
correction invoices – the difference referred to in Art.
106j sec. 2 point 5 of the Act.
P_14_1W For foreign currency invoices – amount of tax charged on

total net sales at the basic VAT rate, translated according
to Art. 31a in conjunction with Art. 106e sec. 11 of the
Act – currently – 23 or 22%. For prepayment invoices –
106j sec. 2 point 5 of the Act [contingent field].
P_13_2 Total net sales taxable at the first reduced rate –

currently 8% or 7%. For prepayment invoices – the net
P_14_2 Amount of tax charged on total net sales at the first

reduced rate – currently 8% or 7%. For prepayment
invoices – the tax amount calculated according to the
formula referred to in Art. 106f sec. 1 point 3 of the Act.
For correction invoices – the difference referred to in Art.
P_14_2W For foreign currency invoices – the amount of tax charged

on total net sales at a reduced rate, translated according
to Art. 31a in conjunction with Art. 106e sec. 11 of the
Act – currently 8% or 7%. For prepayment invoices – the
tax amount calculated according to the formula referred
to in Art. 106f sec. 1 point 3 of the Act. For correction
invoices – the difference referred to in Art. 106j sec. 2
point 5 of the Act [contingent field].
P_13_3 Total net sales taxable at the second reduced rate –

currently 5%. For prepayment invoices – the net
P_14_3 Amount of tax charged on total net sales at the second

reduced rate – currently 5%. For prepayment invoices –
56
P_14_3W For foreign currency invoices – the amount of tax charged

on total net sales at the second reduced rate, translated
according to Art. 31a in conjunction with Art. 106e sec.
11 of the Act – currently 5%. For prepayment invoices –
106j sec. 2 point 5 of the Act [contingent field].
P_13_4 Total net sales, in the currency of the invoice, taxed at the
third reduced rate applicable to the reverse charge
procedure where the taxable person is the buyer
according to Art. 17 sec. 1 points 7 and 8 of the Act, and
total net sales taxed at the flat rate applicable to taxi
services. For prepayment invoices – the net prepayment
amount. For correction invoices – the difference referred
to in Art. 106j sec. 2 point 5 of the Act.
P_14_4 "0" amount for the reverse charge procedure where the
taxable person is the buyer according to Art. 17 sec. 1
points 7 and 8 of the Act, and the amount of tax on total
net sales in the currency of the invoice charged at the flat
rate applicable to taxi services. For prepayment invoices
– the tax amount calculated according to the formula
P_14_4W For foreign currency invoices, "0" amount for the reverse
charge procedure, where the taxable person is the buyer
according to Art. 17 sec. 1 points 7 and 8 of the Act, and
the amount of tax on total net sales, in a foreign currency,
charged at the flat tax rate applicable to taxi services,
translated according to Art. 31a in conjunction with Art.
106e sec. 11 of the Act. For prepayment invoices – the
tax amount calculated according to the formula referred
to in Art. 106f sec. 1 point 3 of the Act. For correction
point 5 of the Act [contingent field].
P_13_5 Total net sales for the supply of goods and/or services
outside of the territory of the country. For prepayment
invoices – the net prepayment amount. For correction
57
point 5 of the Act.
P_14_5 Amount of value added tax where the special scheme

referred to in Division XII, chapter 6a of the Act, is
applicable. For correction invoices – the difference
referred to in Art. Art. 106j sec. 2 point 5 of the Act.
P_13_6 Total net sales taxable at 0% rate. For prepayment

invoices – the net prepayment amount.
Contingent field in the cases specified in Art. 106e sec. 2

and 3, sec. 4 point 3 and sec. 5 points 1-3 of the Act. For
P_13_7 Total exempted sales. For prepayment invoices – the net

prepayment amount.
Contingent field in the cases specified in Art. 106e sec. 2

and 3, sec. 4 point 3 and sec. 5 points 1-3 of the Act. For
P_15 Total amount due. For prepayment invoices – the

invoiced amount payable. For the invoices referred to in
Art. 106f sec. 3 of the Act – the outstanding amount due.
For correction invoices – the difference between the
invoice amount before the correction and the invoice
amount after the correction. In the case referred to in
Art. 106j sec. 3 of the Act – the difference between the
invoice amounts before the correction and the invoice
amounts after the correction.
Adnotacje Annotations on the invoice
Element containing annotations typically made on the

invoice for a specific transaction (e.g. reverse charge,
self-billing, legal basis for an exemption, etc.)
IMPORTANT
A sequence made of the fields:
- P_13_1, P_14_1 and P_14_1W,
- P_13_2, P_14_2 and P_14_2W,
58
- P_13_3, P_14_3 and P_14_3W
is contingent. In the cases referred to in Art. 106e sec. 2 and sec. 3, sec. 4 point 1, sec. 4 point
3 and sec. 5 points 1-2 of the Act it is not filled in; in the case referred to in sec. 5 point 3 of
the Act it can but does not have to be filled in.
A sequence made of the fields P_13_4, P_14_4 and P_14_4W is contingent. In the cases
referred to in Art. 106e sec. 2 and sec. 3, sec. 4 point 3 and sec. 5 points 1-2 of the Act it is not
filled in; in the case referred to in sec. 5 point 3 of the Act it can but does not have to be filled
in.
A sequence made of the fields P_13_5 and P_14_5 is contingent. In the cases referred to in
Art. 106e sec. 2 and sec. 3, sec. 4 point 1, sec. 4 point 3 and sec. 5 point 3 of the Act it is not
filled in.
For instance, for the sale of goods (taxable at the 23% rate) where the taxable base is the
margin less tax due (Art. 106e sec. 2 and sec. 3 of the Act), among other things, the amounts
of tax on the total net value and total net sales, are not put on the invoice. So, the taxable
person does not fill in a sequence made of P_13_1, P_14_1 and P_14_1W. Though, the total
amount due must be provided in P_15.
The element Adnotacje for Fa
Diagram 38. The structure of the element Adnotacje for Fa (fields from P_16 to P_19C)
Table 37. Description of the structure of Adnotacje for Fa (fields from P_16 to P_19C)

P_16 Annotation “cash-basis settlement method”
59
Enter “1” for invoices containing the annotation “cash
register method”, documenting the supply of goods
and/or services, for which the tax obligation arises
according to Art. 19a sec. 5 point 1 or art. 21 sec. 1 of the
Act; otherwise enter “2".
P_17 Annotation “self-billing”
Enter “1” for the invoices referred to in Art. 106d sec. 1

of the Act, containing the annotation “self-billing”;
otherwise enter “2".
P_18 Annotation “reverse charge”
Enter “1” for invoices containing the annotation “reverse

charge”, documenting the supply of goods and/or
services where the entity obliged to settle value added
tax or similar tax is the buyer of the goods and/or
services; otherwise enter “2”.
Note!
Enter “1” for invoices containing the annotation “reverse
charge”, documenting the supply of goods and/or
services where the entity obliged to settle tax due is the
buyer of the goods and/or services (a transaction
referred to in Art. 17 sec. 1 point 7 or point 8 of the Act
in force before November 1st, 2019 r.); otherwise enter
“2".
P_18A Annotation “split payment mechanism”
Enter “1” for invoices containing the annotation “split

payment mechanism”, where the total amount due
exceeds PLN 15,000 or its foreign currency equivalent,
documenting the supply of goods and/or services
specified in appendix no. 15 to the Act; otherwise enter
“2”.
P_19 Enter “1” for invoices documenting the supply of goods

and/or services exempted from tax under Art. 43 sec. 1
of the Act, Art. 113 sec. 1 and sec. 9 and provisions based
on Art. 82 sec. 3 of the Act and/or other acts; otherwise
enter “2".
If “1” is entered in the field P_19, also fill in one of the

following: P_19A, P_19B or P_19C.
60
P_19A If “1” is entered in P_19 – provide a legal basis (statutory
provisions or other legislation based on statutory
provisions, under which the tax exemption is enjoyed).
For instance: “Art. 43 sec. 1 point 37 of the Act on Goods

and Services (Journal of Laws of 2021, item 685, as
amended)”
P_19B If “1” is entered in P_19 – provide the relevant provision

of directive 2006/112/EC, under which the supply of
goods and/or services is exempted from tax.
P_19C If “1” is entered in P_19 – provide another legal basis on

which the supply of goods and/or services is exempted
from tax.
Diagram 39. The structure of Adnotacje for Fa (fields from P_22 to P_22D1)
Table 38. Description of the structure of Adnotacje for Fa (fields from P_22 to P_22D1)
61
P_22 Tag for the intra-community supply of new means of
transport
Enter “1” if new means of transport are supplied;

otherwise enter “2”.
Note!
The taxable person is not obliged to send, within 14 days

of the supply completion, a copy of the structured
electronic invoice documenting the Intra-Community
supply of new means of transport to the buyer referred
to in Art. 13 sec. 2 point 4 of the Act, or any data included
in this invoice to the organizational unit referred to in Art.
97 sec. 17 of the Act.
If “1” is entered in P_22, fill in also P_22A and, depending

on the type of the new means of transport, one of the
following fields: P_22B, P_22C or P_22D.
P_22A If “1” is entered in P_22, state the date on which the new
means of transport is approved for use according to the
format YYYY-MM-DD (e.g.: 2022-01-22).
As the moment of approval for use is considered a day

when a means of transport is registered for the first time
in order to be approved for road traffic or a day when it
was first liable to the duty of registration in order to be
approved for road traffic, whichever of these dates
comes first; in cases where it is impossible to determine
the day of the first registration of a land vehicle or the
day when it was liable to be registered for the first time,
as the moment of approval for use is considered a day
when the land vehicle was released by the manufacturer
to the first buyer or the day when it was first used for
demonstration purposes by the manufacturer.
As the moment of approval for use of a watercraft is

considered a day when the watercraft was released by
the manufacturer to the first buyer or the day when it
was first used for demonstration purposes by the
manufacturer.
As the moment of approval for use of an aircraft is

considered a day when the aircraft is released by the
manufacturer to the first buyer or the day when it was
62
first used for demonstration purposes by the
manufacturer.
P_22BMK Make of the new means of transport [optional field]
If “1” is entered in P_22, you can specify the make of the

new means of transport.
P_22BMD Model of a new means of transport [optional field]
If “1” is entered in P_22, you can specify the model of the

P_22BK Colour of a new means of transport [optional field]
If “1” is entered in P_22, you can specify the colour of the

P_22BNR Registration number of a new means of transport

[optional field]
If “1” is entered in P_22, you can provide the registration

number of the new means of transport.
P_22BRP Year of production of a new means of transport [optional

field]
If “1” is entered in P_22, you can state the year of

production of the new means of transport.
P_22B If “1” is entered in P_22 in cases where the land vehicles

referred to in Art. 2 sec. 10 letter a) of the Act are
supplied, the millage should be provided.
P_22B1 If “1” is entered in P_22 in cases where the land vehicles

referred to in Art. 2 point 10 letter a) are supplied, VIN
can be provided [optional field].

referred to in Art. 2 point 10 letter a) are supplied, the
number of the vehicle body can be provided [optional
field].

chassis number can be provided [optional field].
63
vehicle frame number can be provided [optional field].
P_22BT If “1” is entered in P_22 in cases where the land vehicles

type of the new means of transport can be provided
[optional field].
P_22C If “1” is entered in P_22 in cases where the watercraft

referred to in Art. 2 point 10 letter b) of the Act is
supplied, the number of working hours of the new means
of transport should be provided.
P_22C1 If “1” is entered in P_22 in cases where the watercraft

referred to in Art. 2 point 10 letter b) of the Act is
supplied, the hull number of the new means of transport
can be provided [optional].
P_22D If “1” is entered in P_22 in cases where the aircraft

referred to in Art. 2 point 10 letter c) of the Act is
supplied, the number of working hours of the new means
of transport should be provided.
P_22D1 If “1” is entered in P_22 in cases where the aircraft

referred to in Art. 2 point 10 letter c) of the Act is
supplied, the manufacture number of the new means of
transport can be provided [optional field].
Diagram 40. The structure of the element Adnotacje for Fa (fields from P_23 to
P_PMarzy_3_3)
64
Table 39. Description of the structure of Adnotacje for Fa (fields from P_23 to P_PMarzy_3_3)

P_23 Annotation "VAT: Faktura WE uproszczona na mocy art.
135-138 ustawy o ptu" [“VAT: EC Invoice simplified under
Articles 135-138 of the Act on Goods and Services”] or "VAT:
Faktura WE uproszczona na mocy artykułu 141
dyrektywy 2006/112/WE" [“VAT: EC invoice simplified
under Articles 141 of Directive 2006/112/EC”] and a
statement saying that the tax charged on the supply
made will be settled by the last value added taxable
person in sequence
Enter “1” for invoices issued in the simplified scheme by

the second VAT payer in sequence referred to in Art. 135
sec. 1 point 4 letters b and c and sec. 2, with the
annotation referred to in Art. 136 sec. 1 point 1 and a
statement referred to in Art. 136 sec. 1 point 2 of the Act;
otherwise enter “2”.
P_PMarzy Enter “1” for the schemes referred to in

Art. 119 or Art. 120 of the Act where the taxable base is
the amount of margin; otherwise enter “2”.
If “1” is entered in P_PMarzy, fill in one of the following

fields: P_PMarzy_2, P_PMarzy_3_1, P_PMarzy_3_2 or
P_PMarzy_3_3.
P_PMarzy_2 Annotation “procedura marży dla biur podróży” [margin-

based scheme for tourism services providers]
Enter “1” for tourism services where the taxable base is

the margin according to Art. 119 sec. 1 of the Act, and
where the invoice documenting the supply of these
services contains the annotation "margin-based scheme
for tourism service providers.
P_PMarzy_3_1 Annotation “procedura marży- towary używane” [margin-

based scheme – second-hand goods”]
Enter “1” for the supply of second-hand goods where the

taxable base is the margin according to Art. 120 of the
Act, and where the invoice documenting the supply of
these goods contains the annotation "margin-based
scheme – second-hand goods”.
65
P_PMarzy_3_2 Annotation “procedura marży-dzieła sztuki” [margin-
based scheme – works of art”]
Enter “1” for the supply of works of art where the taxable
base is the margin according to Art. 120 of the Act and
where the invoice documenting the supply of these
works of art contains the annotation "margin-based
scheme – works of art".
P_PMarzy_3_3 Annotation “procedura marży-przedmioty

kolekcjonerskie i antyki” [“margin-based scheme –
collectors’ items and antiques”]
Enter “1” for the supply of collectors’ items and antiques

where the taxable base is the margin according to Art.
120 of the Act, and where the invoice documenting the
supply of these items and antiques contains the
annotation "margin-based scheme – collectors’ items
and antiques".
Example 6. How to complete the element Adnotacje for Fa
Facts:
A VAT taxable person makes an Intra-Community supply of a new means of transport to a
consumer; the vehicle (make: “Abcd”, model: “Xyz”, colour: red, millage 1000 km, registration
number: SBE11111) leaves the territory of the country on its own four wheels. The vehicle was
manufactured in 2022 and approved for use on February 20th, 2022. Alongside the obligatory
information (i.e. date of approval for use and millage of the vehicle) the seller wants to put on
the invoice also other data identifying the vehicle.
The element Adnotacje should be completed as follows:
P_22 1
Fa/Adnotacje
P_22A 2022-02-20
P_22BMK Abcd
P_22BMD Xyz
P_22BK Red
P_22BNR SBE11111
P_22BRP 2022
66
P_22B 1000 km
Example 7. How to complete the element Adnotacje for Fa
Facts:
A VAT taxable person supplies a second-hand vehicle purchased from a private individual for
resale. The taxable person applies the margin-based scheme referred to in Art. 120 sec. 4 of
the Act.
The element Adnotacje should be completed as follows:
Fa/Adnotacje P_PMarzy 1
P_PMarzy_3_1 1
Diagram 41. The structure of the element Fa for FA(1) (fields from RodzajFaktury to
Podmiot2K)
Table 40. Description of the structure of Fa for FA(1) (fields from RodzajFaktury to Podmiot2K))

RodzajFaktury Type of invoice
State the following:

- “VAT”- for the underlying invoice,
- “KOR”- for a correction invoice (amendment),
67
- “ZAL” – for an invoice documenting the receipt of a
payment or portion of a payment before the transaction
is carried out, and for an invoice issued under Art. 106f
sec. 4 of the Act,
-“ROZ”- for an invoice issued under Art. 106f sec. 3 of the
Act,
- “UPR” – for an invoice referred to in Art. 106e sec. 5
point 3 of the Act,
-“KOR_ZAL”- for an amendment to an invoice
documenting the receipt of a payment or portion of a
payment before the transaction is carried out, and an
amendment to an invoice issued under Art. 106f sec. 4 of
the Act,
- “KOR_ROZ” – for an amendment to an invoice issued
under Art. 106f sec. 3 of the Act.
Note!
State “KOR” for a correction to the simplified invoice
referred to in Art. 106e sec. 5 point 3 of the Act.
Note!
By a correction structured electronic invoice a taxable
person can amend obligatory, contingent and optional
elements.
TypKorekty Correction result in the tax records [optional field]

State:
- “1” – for a correction that takes effect on the date on
which the underlying invoice is recognized,
- “2” – for a correction that takes effect on the date on
which the correction invoice is issued,
- “3” – for a correction that takes effect on another date,
also in cases where there are different dates for
individual invoice items.
PrzyczynaKorekty Reason for the correction [optional field]
Reason for issuing a correction invoice
DaneFaKorygowanej Element containing data of the invoice corrected, i.e.

date of issue, number and KSeF number
This element can appear any number of times in the

structured electronic invoice.
OkresFaKorygowanej Period to which the price discount or reduction refer,

where such discount or reduction are granted by the
68
taxable person with respect to all supplies of goods or
services made for the benefit of one recipient in a given
period of time (contingent field related to the correction
invoice referred to in Art. 106j sec. 3 of the Act).
NrFaKorygowany Correct number of the invoice corrected in cases where

the correction is made to amend the invoice’s number
[contingent field].
Note!
The wrong invoice number should be provided in
NrFaKorygowanej.
Podmiot1K Element containing the data of Podmiot1 put on the

invoice corrected [contingent element]
In cases where the data of the seller are amended,

provide a complete set of the seller’s data put on the
invoice corrected. Not applicable to the correction of
wrong NIP put on the underlying invoice. In such a case
the invoice should be zeroed.
Podmiot2K Element containing the data of Podmiot2 put on the

invoice corrected [contingent element]
Where the data of the buyer designated as Podmiot2 or

additional buyer designated as Podmiot3 are corrected,
provide a complete set of data concerning these entities
put on the invoice amended. Wrong numbers identifying
the buyer and/or additional buyer are not subject to
correction. If the other data of the buyer and additional
buyer are corrected, the identification number must be
identical to the number provided in Podmiot2 or
Podmiot3, respectively, of the correcting invoice.
This element can appear up to 100 times in the structure.
Diagram 42. The structure of the element DaneFaKorygowanej for Fa
69
Table 41. Description of the structure of DaneFaKorygowanej for Fa

DataWystFaKorygowanej Date of issue of the invoice corrected (underlying
invoice).
Note!
Provide the date of issue of the invoice corrected as
determined according to Art. 106na sec. 1 of the Act, i.e.
the date on which it was sent to KSeF.
NrFaKorygowanej Number of the invoice corrected (underlying invoice).
NrKSeFFaKorygowanej Number identifying the invoice corrected (underlying

invoice) in KSeF.
Diagram 43. The structure of the element Podmiot1K for Fa
Table 42. Description of the structure of Podmiot1K for Fa

PrefiksPodatnika Code (prefix) of EU VAT payer referred to in Art. 97 sec.
10 points 2 and 3 of the Act and Art. 136 sec. 1 point 3 of
the Act, put on the invoice corrected [contingent field]
DaneIdentyfikacyjne Element containing data identifying the taxable person

put on the invoice corrected
Adres Address of the taxable person put on the invoice

corrected
Diagram 44. The structure of the element DaneIdentyfikacyjne for Podmiot1K
70
Table 43. Description of the structure of DaneIdentyfikacyjne for Podmiot1K

NIP Tax identifier (NIP) of the taxable person put on the
invoice corrected
ImiePierwsze First name of the taxable person put on the invoice

corrected
Nazwisko Family name of the taxable person put on the invoice

corrected
PelnaNazwa Full name of the entity put on the invoice corrected
NazwaHandlowa Trade name of the taxable person put on the invoice

corrected [optional field]
Diagram 45. The structure of the element Adres for Podmiot1K
Table 44. Description of the structure of Adres for Podmiot1K

AdresPol Polish address of the taxable person put on the invoice
corrected
71
AdresZagr Foreign address of the taxable person put on the invoice
corrected

KodKraju Country code put on the invoice corrected
Wojewodztwo Name of the voivodship / province put on the invoice
Powiat Name of the powiat / county put on the invoice corrected

[optional field]
Gmina Name of the municipality put on the invoice corrected

[optional field]
Ulica Street name put on the invoice corrected [contingent

field]
NrDomu Building number put on the invoice corrected

NrLokalu Apartment number put on the invoice corrected
[contingent field]
Miejscowosc Name of the locality put on the invoice corrected
72
KodPocztowy Postal code put on the invoice corrected
Poczta Name of the post office put on the invoice corrected
[optional field]
GLN Global Location Number put on the invoice corrected

[optional field]

KodPocztowy Postal code put on the invoice corrected [contingent
field]

field]
NrDomu Building number put on the invoice corrected [contingent

field]

[contingent field]
[optional field]
Diagram 48. The structure of the element Podmiot2K for Fa

73
Table 47. Description of the structure of Podmiot2K for Fa

PrefiksNabywcy Code (prefix) of EU VAT payer referred to in Art. 106e sec.
1 point 24 of the Act and Art. 136 sec. 1 point 4 of the
Act, put on the invoice corrected [contingent field]
DaneIdentyfikacyjne Element containing data identifying the buyer put on the

invoice corrected
Adres Element containing the buyer’s address put on the

invoice corrected
Contingent element in the cases specified in Art. 106e

sec. 5 point 3 of the Act.
Diagram 49. The structure of the element DaneIdentyfikacyjne for Podmiot2K
Table 48. Description of the structure of DaneIdentyfikacyjne for Podmiot2K

NIP Buyer’s tax identifier (NIP) put on the invoice corrected
NrID Buyer’s tax identifier, other than NIP, put on the invoice
corrected
74
BrakID Entity with no tax identifier
Enter “1” if the invoice corrected says that the buyer has
no NIP or NrID.
ImiePierwsze Buyer’s first name put on the invoice corrected
Nazwisko Buyer’s family name put on the invoice corrected
PelnaNazwa Buyer’s full name put on the invoice corrected
NazwaHandlowa Buyer’s trade name put on the invoice corrected

[optional field]
Diagram 50. The structure of the element Adres for Podmiot2K
Table 49. Description of the structure of Adres for Podmiot2K

AdresPol Buyer’s Polish address put on the invoice corrected
AdresZagr Buyer’s foreign address put on the invoice corrected
75

Wojewodztwo Name of the voivodship / province put on the invoice
Powiat Name of the powiat / county put on the invoice corrected

[optional field]
Gmina Name of the municipality put on the invoice corrected

[optional field]

field]
NrDomu Building number put on the invoice corrected

[contingent field]
KodPocztowy Postal code put on the invoice corrected
76
Poczta Name of the post office put on the invoice corrected
[optional field]

[optional field]

KodPocztowy Postal code put on the invoice corrected [contingent
field]

field]
NrDomu Building number put on the invoice corrected [contingent

field]

[contingent field]
77
[optional field]
Diagram 53. The structure of the element Fa (fields from FP to Zamowienie)
Table 52. Description of the structure of Fa (fields from FP to Zamowienie)

FP Invoice referred to in Art. 109 sec. 3d of the Act [optional
field]
Enter “1” to indicate that this is the invoice referred to in

Art. 109 sec. 3d of the Act.
TP Links existing between the buyer and the supplier of

goods and/or services pursuant to § 10 sec. 4 point 3,
subject to sec. 4b of the Ordinance on the Scope of Data
78
Included in Tax Returns and Records Related to the Tax
on Goods and Services7 [optional field]
Enter “1” to include information on the links referred to

above.
Note!
Symbol “TP” is not applicable to supplies of goods and/or
services in cases where the links between the buyer and
the supplier of goods and/services are solely based on
the existing relationships with the State Treasury or local
government units or their associations.
DodatkowyOpis Element containing extra fields intended for additional

information to be put on the invoice, including also
mandatory information not intended to be provided
elsewhere (in other fields/elements) [optional field]
This element can appear up to 12 times.
NrFaZaliczkowej Numbers of previous prepayment invoices [contingent

field]
This field is intended for an invoice issued after handing

over the goods and/or services referred to in Art. 106f
sec. 3 and for the last invoice referred to in Art. 106f sec.
4 of the Act [contingent field].
This element can appear up to 100 times.
ZwrotAkcyzy Additional information necessary for farmers claiming

refund of excise duty included in the price of fuel oil
[optional field]
Enter “1” to include additional information on the refund

of excise duty, which is necessary for farmers claiming
the refund of excise duty included in the price of fuel oil.
FaWiersze Element containing detailed invoice items in the currency

of the invoice [contingent element]
Rozliczenie Element containing information on additional

settlements put on the invoice [optional element]
7
Journal of Laws 2019, item 1988, as amended
79
Płatnosc Element containing information on payment terms and
conditions [optional field]
WarunkiTransakcji Element containing information on transaction terms

and conditions, if any [optional element]
Zamowienie Element intended for the order or contract referred to in

Art. 106f sec. 1 point 4 of the Act (for prepayment
invoices) in the currency of the invoice [contingent
element]
Diagram 54. The structure of the element DodatkowyOpis for Fa
Table 53. Description of the structure of DodatkowyOpis for Fa

Klucz Key word for an undefined field being a compound, key
word-value element.
Provide the name of an extra field intended for putting

additional invoice information, including mandatory
information not intended to be provided in other
fields/elements. The name should be provided by the
taxable person.
Wartosc Value of a field being a compound, key word-value

element whose name (key) is determined by the taxable
person.
Provide the value of an extra field intended for putting

additional invoice information, including mandatory
information not intended to be provided in other
fields/elements.
80
Example 8. How to complete the element DodatkowyOpis (compound, key word-value type)
Facts:
A VAT taxable person issues an invoice documenting the sale of electric energy. The invoice
contains electric energy meter number (11/2018/BED) and the address of the location where
the measurement was taken (44-444 Będzin, ul. Biała 7).
The taxable person (invoice issuer) can use a compound key word-value type to put these data
on the invoice:
Element name Compound type element Data to be included

Fa/DodatkowyOpis Klucz Meter number
Wartosc 11/2018/BED
Fa/DodatkowyOpis Klucz Address where the
measurement was taken
Wartosc 44-444 Będzin, ul. Biała 7
Facts:
A VAT taxable person issues an invoice documenting the sale of water in a settlement period.
The water meter (number 001/ABC/3) was read on January 31st, 2022.
The initial reading, which was taken on the first day of the settlement period, showed 18 m3,
and the final reading, taken on the last day of the settlement period – 99 m3. The total water
consumption in the settlement period amounted to 81 m3.
In the invoice, in Fa/FaWiersze/FaWiersz, fields P_7, P_8A and P_8B, the taxable person
(issuer), specified the good sold (water), its measure (m3) and quantity (81).
The taxable person can use the compound key word-value type to put additional data on the
invoice (e.g. readings dates, meter number and volume of water consumption read):

Fa/DodatkowyOpis Klucz Date of the reading
Wartosc 2022-01-31
Fa/DodatkowyOpis Klucz Water meter number
Wartosc 001/ABC/3
Fa/DodatkowyOpis Klucz Initial reading
Wartosc 18 m3
81
Fa/DodatkowyOpis Klucz Final reading
Wartosc 99 m3
Example 10. How to complete the element DodatkowyOpis (compound key word-value
type)
Facts:
A VAT taxable person issues an invoice documenting the sale of telecommunications services.
On the invoice he puts also information concerning the number of connections made and test
messages sent in a settlement period concerned:
- number of text messages (SMS) sent – 84,
- number of multimedia messages (MMS) sent – 16,
- number of domestic connections made - 76,
- duration of domestic connections in total - 08:40:28,
- number of international connections made - 4,
- duration of international connections in total – 01:12:35.
The taxable person can use the compound key word-value type to put additional data on the
invoice:
Element name Compound type Data to be included

element
Fa/DodatkowyOpis Klucz Number of text messages (SMS)
sent
Wartosc 84
Fa/DodatkowyOpis Klucz Number of multimedia messages
(MMS) sent
Wartosc 16
Fa/DodatkowyOpis Klucz Number of domestic connections

made
Wartosc 76
Fa/DodatkowyOpis Klucz Duration of domestic connections
in total
Wartosc 08:40:28
Fa/DodatkowyOpis Klucz Number of international
connections made
Wartosc 4
82
Fa/DodatkowyOpis Klucz Duration of international
connections in total
Wartosc 01:12:35
IMPORTANT
There can be up to 12 elements DodatkowyOpis in the structured electronic invoice. Each field
in the compound, key word-value type may have not more than 256 signs.
Taxable persons can put on the invoice information typical of their industry (e.g. sale of
telecommunications services, electricity, gas, water, etc.).
type)
Facts:
A VAT taxable person sells goods worth of PLN 100 net + PLN 23 VAT. According to Art. 29a
sec. 1 and sec. 6 of the Act, as the taxable base are recognized also the costs of transport of
the goods (PLN 20). The taxable person wants to put this information on the invoice.
To put additional data on the invoice, the taxable person can use the compound key word-
value type:

Fa/DodatkowyOpis Klucz Costs of transport
included in the net price
Wartosc PLN 20
Element FaWiersze for Fa
The element FaWiersze contains detailed invoice items in the invoice currency.
This is a contingent element of a prepayment invoice, an invoice correcting the prepayment
invoice and all correction invoices related to supplies of goods and/or services made in the
period concerned, as referred to in Art. 106j sec. 3 of the Act, for which data concerning the
discount or reduction, broken down by tax rates and schemes, should be provided in Fa.
For the correction invoices referred to in Art. 106j sec. 3 of the Act, where a discount or
reduction refers to a portion of supplies of goods and/or services made in the period
83
concerned, in FaWiersz the taxable person should put the names (kinds) of goods and/or
services to which the correction relates.
For the invoices referred to in Art. 106f sec. 3 of the Act, full values of the order or contract
should be provided. For invoices amending individual invoice items (including these amending
the invoices referred to in Art. 106f sec. 3 of the Act, where the value of the order is corrected),
the taxable person should present differences resulting from the correction of individual items
or contra entries for individual items and their correct values in separate rows.
For amendments to the invoices referred to in Art. 106f sec. 3 of the Act, where the value of
the order is not subject to correction and the taxable base or tax amount change, the taxable
person should make a contra entry for the row concerned (i.e. the value of the row before
correction) and an entry restoring the value of the order to confirm that it has not changed.
Diagram 55. The structure of the element FaWiersze for Fa
Table 54. Description of the structure of FaWiersze for Fa
Element/field name Element/field name

LiczbaWierszyFaktury Number of invoice rows
Provide the total number of invoice rows.
WartoscWierszyFaktury1 Total value of column P_11
Provide the total value of all goods and/or services

supplied in a transaction, less tax (total net sales for all
invoice rows).
WartoscWierszyFaktury2 Total value of column P_11A
Provide the total gross sales value (where Art. 106e sec.
7 and 8 of the Act are applicable) for all invoice rows.
84
FaWiersz Element containing detailed invoice items in the invoice
currency
There can be any number of this element in the

structured electronic invoice, so the taxable person can
issue an invoice containing many sales items.
Diagram 56. The structure of the element FaWiersz for FaWiersze (fields from NrWierszaFa to
KursWaluty)
85
Table 55. Description of the structure of FaWiersz for FaWiersze (fields from NrWierszaFa to
KursWaluty)

NrWierszaFa Subsequent invoice row number
Provide subsequent invoice row number.
Example:
For an invoice documenting the sale of two different
goods, “1” should be entered in NrWierszaFa for the first
invoice item, “2” should be entered in NrWierszaFa for
the second item, etc.
UU_ID Universal unique invoice row number [optional field]
Text field containing universal, unique data identifier

allowing unequivocal identification of an invoice row. The
desired uniqueness for the UU_ID field is a uniqueness
related to the taxable person concerned or software
he/it uses.
P_6A Date on which the supply of goods and/or services is

carried out or completed or date on which the payment
referred to in art. 106b sec. 1 point 4 of the Act is made,
if such a date has been determined and is different from
the invoice date [contingent field].
This field must be filled in where different dates are

stated for individual invoice items. Otherwise it should be
left blank.
Note!
If the date is the same for all invoice items, the taxable
person fills in P_6 (element Fa).
P_7 Name (kind) of goods and/or services
Contingent field to be filled in only in the case described

in Art 106j sec. 3 point 2 of the Act, that is, for a
correction invoice relating to all supplies of goods and/or
services carried out or rendered in the period concerned.
GTIN Global Trade Item Number [optional field]
86
Provide GTIN for the goods and/or services whose sale is
documented by the invoice.
GTIN allows to identify goods and/or services worldwide;
it is a digital counterpart of EAN.
PKWiU Symbol of Polish Classification of Goods and Services

[optional field]
Currently, for the purposes of goods and services tax,

Polish Classification of Goods and Services of 2015 is
used.
CN Symbol of Combined Nomenclature [optional field]
Provide the symbol of Combined Nomenclature (CN).
PKOB Symbol of Polish Classification of Building Facilities

[optional field]
Provide the symbol of Polish Classification of Building

Facilities.
DodatkoweInfo In this field the seller enters data that are not included in
the structure’s elements and are not mandatory under
the law but can be included in the invoice [optional field].
In this field you can provide, for instance, detailed data

identifying the subject matter of the sale such as
substance/material, color, size, characteristic features,
etc.
For instance:
P_7 – “Kitchen table”
DodatkoweInfo – “size 90x120 cm, oak”
P_8A Measure of goods and/or services supplied
Contingent field to be filled in in the case described in Art.

106e sec. 5 point 3 of the Act (simplified invoice for up to
PLN 450).
P_8B Quantity (number) of goods or scope of services supplied
Contingent field to be filled in in the case described in Art.

106e sec. 5 point 3 of the Act (simplified invoice for up to
PLN 450).
87
P_9A Unit price of goods and/or services less tax (net unit
price)
Contingent field to be filled in in the cases described in

Art. 106e sec. 2, sec. 3 and sec. 5 point 3 of the Act (i.e.
supply of tourism services where the taxable base is the
margin pursuant to Art. 119 of the Act; supply of second-
hand goods, works of art, collectors’ items and antiques
for which the taxable base is the margin pursuant to Art.
120 sec. 4 and sec. 5 of the Act; simplified invoice for up
to PLN 450).
P_9B Price including tax (gross unit price) [contingent field]
Applicable in the case described in Art. 106e sec. 7 and

sec. 8 of the Act, that is, where the amount of tax
chargeable on the supply of goods and/or services at the
given rate, is calculated according to the following
formula:
KP = WB x SP/100+SP
Where:
KP – denotes the tax amount,
WB – denotes the value of goods and/or services
supplied, taxed at the given rate, including the tax
amount (gross sales value),
SP – denotes the tax rate.
If the tax amount is calculated as shown above, instead

of the net unit price, the taxable person can put on the
invoice the price including tax (gross unit price), and –
instead of the net sales value – the gross sales value.
P_10 Amounts of all price discounts or reductions, including

prepayment discounts, unless already included in the net
unit price.

Art. 106e sec. 2, sec. 3 and sec. 5 point 1 of the Act, that
is: the supply of tourism services for which the taxable
base is the margin pursuant to Art. 119 of the Act; supply
of second-hand goods, works of art, collectors’ items and
antiques for which the taxable base is the margin
pursuant to Art. 120 sec. 4 and sec. 5 of the Act; supply
of goods and/or services by a taxable person who has
his/its seat or permanent place of business in the
88
territory of the country, from which the supplies are
made and - if the taxable person does not have his/its
seat or permanent place of business in the territory of the
country – by a taxable person having his/its place of
permanent residence or ordinary place of stay in the
territory of the country, from which the supplies are
made, where the place of performance is the territory of
a member state other than the territory of the country,
the last person obliged to pay VAT is the buyer of the
goods and/or services and the invoice documenting
these supplies is not issued by this buyer for and on
behalf of the taxable person.
P_11 Value of goods and/or services supplied in a transaction,

less tax (net sales value).
Contingent field to be filled in in the cases referred to in

Art. 106e sec. 2, sec. 3 and sec. 5 point 3 of the Act, i.e.
the supply of tourism services where the taxable base is
the margin pursuant to Art. 119 of the Act, supply of
second-hand goods, works of art, collectors’ items and
antiques where the taxable base is the margin pursuant
to Art. 120 sec. 4 and sec. 5 of the Act and simplified
invoice of up to PLN 450).
P_11A Gross sales value in the case described in Art. 106e sec. 7
and sec. 8 of the Act [contingent field]
Applicable in the case described in Art. 106e sec. 7 and

sec. 8 of the Act, that is, where the amount of tax
chargeable on the supply of goods and/or services at the
given rate, is calculated according to the following
formula:
KP = WB x SP/100+SP
where
KP – denotes the tax amount,
WB – denotes the value of goods and/or services
supplied, taxed at a given rate, including the tax amount
(gross sales value),
SP – denotes the tax rate.
If the tax amount is calculated as shown above, instead

of the net unit price, the taxable person can put on the
invoice the price including the tax amount (gross unit
price), and – instead of the net sales value – the gross
sales value.
89
P_12 Tax rate: 23, 22, 8, 7, 5, 4, 3, 0, np, zw, oo

Art. 106e sec. 2, sec. 3, sec. 4 point 3 and sec. 5 point 3 of
the Act, that is, the supply of tourism services where the
taxable base is the margin pursuant to Art. 119 of the Act,
supply of second-hand goods, works of art, collectors’
items and antiques where the taxable base is the margin
pursuant to Art. 120 sec. 4 and sec. 5 of the Act,
exempted sale referred to in Art. 106b sec. 3 point 2 of
the Act, and simplified invoice of up to PLN 450.
P_12_XII VAT rate in the case referred to in division XII, chapter 6a

of the Act [contingent field]
Provide the VAT rate for an invoice documenting

transactions realized by a taxable person identified in the
territory of the country as EU OSS VAT payer.
On the website of the European Commission, taxable

persons can find tax rates applicable in other EU member
states Baza stawek podatkowych w innych krajach UE.
P_12_Procedura Choose the correct procedure for the invoice row

concerned [optional field]
Enter the following:

- “1” – for the 0% tax rate applicable to domestic sales
(e.g. 0% rate applicable under Art. 83 sec. 1 point 23 of
the Act),
- “2” – for the 0% tax rate applicable to the Intra-
Community supply of goods,
- “3” – for the 0% tax rate applicable to the export of
goods,
- “4” – for the supply of goods and/or services taxable
outside of the territory of the country (e.g. supply of
building services on a real property located in another
member state where the entity obliged to pay VAT is the
recipient of the service),
- “5” – for the supply of services referred to in Art. 100
sec. 1 point 4 of the Act (e.g. supply of translation
services to a VAT taxable person identified as such where
the entity obliged to pay VAT is the recipient of the
service),
- “6” – for the supply of goods and/or services listed in
schedule 15 (irrespective of the value of goods and
90
irrespective of whether or not the entire transaction
documented by the invoice is subject to the mandatory
spit payment mechanism),
- “7” – for the other domestic sales (other than these
specified under “1” – “6” above).
Note!
If the subjects matter of the transactions described under
items “1” – “5” above are the goods and/or services
described under item “6” above, the taxable person
chooses only one of the procedures described under
items “1”-“5”. “6” is not applicable in this case. For the
procedures described under “5”, which can be classified
also as falling under item “4”, only “5” should be filled in.
Note!
No procedure needs to be chosen for an invoice row in
transactions effected by a taxable person identified in the
territory of the country as an EU OSS VAT where the
invoice includes the VAT rate (i.e. where P_12_XII, not
P_12 is filled in).
Note!
No correction invoice is issued if the taxable person had
made an Intra-Community supply of goods or export of
goods and put “2” or “3” in P_12_Procedura, and then –
within the prescribed time limit – did not receive
documents required to apply the 0% tax rate, and,
consequently, in the tax records/tax return recognized
the supply as one taxed at the respective domestic rate.
KwotaAkcyzy Amount of excise duty included in the price of the goods

[optional field]
Pursuant to Art. 10 sec. 12 of the Act on Excise Duty8

dated December 6th, 2008, upon the buyer’s request, the
excise duty taxable person puts on the invoice, or in a
statement attached to it, the excise duty amount
included in the price of the goods subject to excise duty
specified in the invoice.
GTU Symbol identifying the supply of goods and/or services

[optional field]
The following should be provided:
8
Journal of Laws of 2020, item 722 as amended.
91
- “GTU_01” – for the supply of goods referred to in § 10
sec. 3 point 1 letter a) of the Ordinance on the Scope of
Data Included in Tax Returns and Records Related to the
Tax on Goods and Services.
“GTU_01” means the supply of alcoholic beverages with

an alcohol content above 1.2%, beer and alcoholic
beverages that are a mixture of beer and non-alcoholic
beverages with an alcohol content exceeding 0.5% (CN
from 2203 to 2208).

sec. 3 point 1 letter b) of the Ordinance on the Scope of
“GTU_02” means the supply of goods referred to in Art.

103 sec. 5aa of the Act.

sec. 3 point 1 letter c) of the Ordinance on the Scope of
“GTU_03” means the supply of fuel oils other than these

specified in § 10 sec. 3 point 1 letter b), lubricating oils
and other oils (CN from 2710 19 71 to 2710 19 83 and CN
from 2710 19 87 to 2710 19 99, excluding elastic
lubricants falling within CN 2710 19 99), lubricating oils
(CN 2710 20 90) and lubricating preparations (CN 3403,
excluding elastic lubricants falling within this code).

sec. 3 point 1 letter d) of the Ordinance on the Scope of
“GTU_04” means the supply of tobacco products,

tobacco, e-liquid and new category products in the
meaning of excise duty laws.

sec. 3 point 1 lit. e) of the Ordinance on the Scope of Data
on Goods and Services.
92
“GTU_05” means the supply of wastes – only these
specified under items 79-91 of appendix no. 15 to the
Act.

sec. 3 point 1 letter f) of the Ordinance on the Scope of
“GTU_06” means the supply of electronic devices and

their parts and materials, specified under items 7, 8, 59–
63, 65, 66, 69 and 94–96 of appendix no. 15 to the Act
only, and the stretch foil specified under item 9 of
appendix no. 15.
“GTU_07” – for the supply of goods referred to in § 10

sec. 3 point 1 letter g) of the Ordinance on the Scope of
“GTU_07” means the supply of vehicles and vehicle parts

(CN 8701 – 8708).

sec. 3 point 1 letter h) of the Ordinance on the Scope of
“GTU_08” means the supply of precious metals and base

metals – only these specified under item 1 of appendix
no. 12 to the Act, and items 12-25, 33-40, 45, 46, 56 and
78 of appendix no. 15 to the Act.

sec. 3 point 1 letter i) of the Ordinance on the Scope of
“GTU_09” means the supply of medicaments, special

purpose foods and medicinal products that are subject to
registration under Art. 37av sec. 1 of the Act dated
September 6th, 2001 – Pharmaceutical Law9.

sec. 3 point 1 letter j) of the Ordinance on the Scope of
9
Journal of Law of 2021, items 974 and 981
93
“GTU_10” means the supply of buildings, structures and

land, including also their parts and shares in ownership
and the right transfer referred to under Art. 7 sec. 1 of
the Act.

”GTU_11” means the supply of services related to the

greenhouse gas emission allowance trading as referred
to in the Act on the Scheme for Greenhouse Gas Emission
Allowance Trading dated June 12th 201510.

sec. 3 point 2 lit. b) of the Ordinance on the Scope of Data
“GTU_12” means the supply of intangible services – only

these in the area of consultancy, including legal and tax
consultancy and management consultancy (PKWiU
62.02.1, 62.02.2, 66.19.91, 69.20.3, 70.22.11, 70.22.12,
70.22.13, 70.22.14, 70.22.15, 70.22.16, 70.22.3,
71.11.24, 71.11.42, 71.12.11, 71.12.31, 74.90.13,
74.90.15 and 74.90.19), accounting and financial audit
(PKWiU 69.20.1 and 69.20.2), law (PKWiU 69.1),
management (PKWiU 62.03, 63.11.12, 66.11.19, 66.30,
68.32, 69.20.4, 70.22.17, 70.22.2, 90.02.19.1), head
offices (PKWiU 70.1), advertising (PKWiU 73.1), market
research and public opinion polling (PKWiU 73.2),
scientific research and development (PKWiU 72) and
forms of education other than school education (PKWiU
85.5).

10
Journal of Laws of 2021, items 332 and 1047
94
“GTU_13” means the supply of transport services and
warehouse management services (PKWiU 49.4, 52.1).
Procedura Designation of a procedure applicable to the goods

and/or services supplied [optional field]
Provide the following:
- “WSTO_EE” for the procedure referred to in § 10 sec. 4

point 2a of the Ordinance on the scope of data included
in tax returns and records related to the tax on goods and
services.
“WSTO_EE” means Intra-Community distance sale of

goods located in the territory of the country at the time
when their dispatch or transport begins, and the supply
of telecommunication, broadcasting and electronic
services referred to in Art. 28k of the Act, to entities other
than taxable persons who have their seat, permanent
place of residence or ordinary place of stay in the
territory of a member state other than the territory of the
country.
- “IED” – for the procedure referred to in § 10 sec. 4 point

2b of the Ordinance on the Scope of Data Included in Tax
Returns and Records Related to the Tax on Goods and
Services.
“IED” means the supply of goods referred to under Art.

7a sec. 1 and 2 of the Act, performed by a taxable person
facilitating it, who does not apply the special procedure
referred to in division XII, chapters 6a or 9 of the Act or
other, corresponding regulations, the place of supply
being the territory of the country.
- “TT_D” – for the procedure referred to in § 10 sec. 4

point 5 of the Ordinance on the Scope of Data Included
in Tax Returns and Records Related to the Tax on Goods
and Services.
“TT_D” means the supply of goods outside of the

territory of the country effected by the second VAT payer
in sequence in the triangular transaction within the
framework of the simplified procedure referred to in
Division XII chapter 8 of the Act.
95
-“I_42” – for the procedure referred to in § 10 sec. 4 point
8 of the Ordinance on the Scope of Data Included in Tax
Services.
“I_42” means the Intra-Community supply of goods

following the importation of these goods effected within
the framework of the customs procedure 42 (import).
- ”I_63” for the procedure referred to in § 10 sec. 4 point

9 of the Ordinance on the Scope of Data Included in Tax
Services.
“I_63” means the Intra-Community supply of goods

following the importation of these goods effected within
the framework of the customs procedure 63 (import).
- “B_SPV” - for the procedure referred to in § 10 sec. 4

and Services.
“B_SPV” means the transfer of a single-purpose voucher

effected by a taxable person acting on his/its own behalf,
taxed according to Art. 8a sec. 1 of the Act.
-“B_SPV_DOSTAWA”- for the procedure referred to in §

10 sec. 4 point 11 of the Ordinance on the Scope of Data
“B_SPV_DOSTAWA” means the supply of goods and/or

services to which a single-purpose voucher relates, to the
taxable person who has issued the voucher according to
Art. 8a sec. 4 of the Act.
- “B_MPV_PROWIZJA” – for the procedure referred to in

§ 10 sec. 4 point 12 of the Ordinance on the Scope of Data
“B_MPV_PROWIZJA” means the supply of agency and

other services pertaining to the transfer of a single-
purpose voucher, taxed according to Art. 8b sec. 2 of the
Act.
96
KursWaluty Currency exchange rate applied to calculate the tax
amount in the cases referred to in Art. 31a of the Act
[contingent field]
In cases where amounts determining the taxable base

are expressed in a foreign currency, provide the right
exchange rates for respective rows of the invoice.
IMORTANT
Symbols describing the supply of goods and/or services (GTU_01 - GTU_13) are optional
elements. It is a decision of a taxable person whether or not to put them on the invoice. There
are no statutory provisions requiring that these symbols be provided. However, a JPK_VAT
and the records information can be much easier to prepare if GTUs are included in the
GTUs in a JPK_VAT and the records information and GTUs in the structured electronic invoice
are applied differently. In the structured electronic invoice, a GTU refers to the element
FaWiersz (i.e. it corresponds to the invoice row concerned). In a JPK_VAT with records
information, in the sales records, a GTU corresponds to the invoice concerned.
GTUs can be used for all types of transactions documented by an invoice (e.g. domestic sales,
Intra-Community supply of goods, export or supply of goods and/or services not subject to
taxation in the territory of the country) as long as the transaction can be classified as one
falling under a GTU category. A GTU symbol may be put on an underlying invoice (“VAT”), a
correction invoice (“KOR”), a settlement invoice (and an amendment to it) (“ROZ”,
“KOR_ROZ”) and a simplified invoice (“UPR”).
In a correction invoice (amendment), a GTU symbol can be used where the correction
concerns a GTU good/service.
In prepayment invoices and amendments to them (“ZAL”, “KOR_ZAL”) for which the element
Zamowienie is filled in, for the goods and services covered by an order or contract the taxable
person may use designations ascribed to this element (GTUZ).
IMPORTANT
Symbols describing procedures (WSTO_EE, I_42, I_63, B_SPV, etc.) are optional elements. It is
a decision of a taxable person whether or not to put them on the invoice. There are no
statutory provisions requiring that procedure symbols be provided. However, a JPK_VAT and
the records information can be much easier to prepare if they are included in the structured
electronic invoice.
Procedure symbols in a JPK_VAT and the records information and procedure symbols in the
structured electronic invoice are applied differently. In the structured electronic invoice a
97
procedure symbol refers to the element FaWiersz (i.e. it corresponds to invoice row
concerned). In a JPK_VAT with records information, in the sales records, a procedure symbol
corresponds to the entire document (invoice, internal document) concerned.
A procedure symbol may be put on an underlying invoice (“VAT”), a correction invoice (“KOR”),
a settlement invoice (and an amendment to it) (“ROZ”, “KOR_ROZ”) and a simplified invoice
(“UPR”).
In a correction invoice (amendment), a procedure symbol can be used where the correction
concerns a good/service to which a procedure marked with this symbol is applicable.
In prepayment invoices and amendments to them (“ZAL”, “KOR_ZAL”), where the element
Zamowienie is filled in, the taxable person may use procedure symbols ascribed to this
element (ProceduraZ).
Example 12. How to complete the element FaWiersze for Fa
A VAT taxable person sells:

- on January 12th, 2022 – 3 fleece blankets, 160 x 200 cm each (unit price: PLN 90, net value
of the three items: PLN 270), and
- on January 14th, 2022 – 5 cotton bed linen sets, 200 x 220 cm each (unit price: PLN 120, net
value of the five sets: PLN 600).
The VAT taxable person issues a structured electronic invoice documenting this sale and does
not calculate tax according to Art. 106e sec. 7 and 8 of the Act.
The element FaWiersz referring to the sale made on January 12th, 2022 can be filled in as
follows:

Fa/FaWiersze/FaWiersz NrWierszaFa 1
P_6A 2022-01-12
P_7 Blanket
DodatkoweInfo 160 x 200 cm, fleece
P_8A items
P_8B 3
P_9A 90
P_11 270
P_12 23
P_12_Procedura 7
98
The element FaWiersz referring to the sale made on January 14th, 2022 can be filled in as
follows:

Fa/FaWiersze/FaWiersz NrWierszaFa 2
P_6A 2022-01-14
P_7 bed linen sets
DodatkoweInfo 200 x 220 cm, cotton
P_8A items
P_8B 5
P_9A 120
P_11 600
P_12 23
P_12_Procedura 7
Check sums for FaWiersze should be filled in as follows:

Fa/FaWiersze LiczbaWierszyFaktury 2
WartoscWierszyFaktury1 870
The element Rozliczenie for Fa
The element Rozliczenie is optional. It is intended for information on additional burdens or

deductions determining the ultimate amount payable by the buyer of goods and/or services.
This information includes for instance:
- refund of documented expenditures made for and on behalf of the buyer of a service (stamp
duty paid by a representative on behalf of the client),
- settlement of client’s balance (e.g. where the client has overpaid any amounts due),
- settlement of amounts due (differences) resulting from earlier issued correction invoices in
minus/in plus.
99
Diagram 57. The structure of the element Rozliczenie of Fa
Table 56. Description of the structure of Rozliczenie for Fa

Obciazenia Element containing information on burdens [optional
field]
If the taxable person choses to fill in the optional element

Obciazenia, both fields of this element, i.e. Kwota and
Powod, must be filled in.
This element can appear up to 100 times in the

SumaObciazen Total burden [optional field]
Provide the total of all the amounts entered in the field

Kwota of the element Obciazenia.
Odliczenia Element containing information on deductions [optional

element]
If the taxable person choses to fill in the optional element

Odliczenia, both fields of this element, i.e. Kwota and
Powod, must be filled in.

SumaOdliczen Total deductions [optional field]
100
Provide the total of all the amounts entered in the field
Kwota of the element Odliczenia.
DoZaplaty Amount payable equal to that shown in field P_15 plus

Obciazenia minus Odliczenia
Provide the amount payable being the total of the

amounts due shown in the invoice (P_15) plus burdens
minus deductions.
The sequence made of a selection between the fields

DoZaplaty and DoRozliczenia is optional. However, if the
taxable person choses to fill it in, either of these fields
(DoZaplaty or DoRozliczenia, as the case may be) must be
filled in.
DoRozliczenia Amount overpaid to be settled/refunded
Provide the amount overpaid to be settled/refunded

being the total of the amounts due shown in the invoice
(P_15) plus burdens minus deductions.
The sequence made of a selection between the fields

DoZaplaty and DoRozliczenia is optional. However, if the
taxable person choses to fill it in, either of these fields
(DoZaplaty or DoRozliczenia, as the case may be) must be
filled in.
Diagram 58. The structure of the element Obciazenia for Rozliczenie
Table 57. Description of the structure of Obciazenia for Rozliczenie

Kwota Amount added to the amount shown in field P_15
State the amount of the burden added to the total

amount due shown in the invoice.
Powod Reason for imposing the burden
101
State the reason for which the burden is imposed.
Diagram 59. The structure of the element Odliczenia for Rozliczenie
Table 58. Description of the structure of Odliczenia for Rozliczenie

Kwota Amount deducted from the amount shown in field P_15
State the amount of deduction decreasing the total

amount due shown in the invoice.
Powod Reason for the deduction
State the reason for the deduction.
Example 13. How to fill in the element Rozliczenie for Fa
Facts:
A VAT taxable person delivers a regular, day-to-day legal and office administration service to
another taxable person and issues an invoice for a total amount of PLN 246 documenting this
transaction (field P_15 equals 246). The seller of the service also charges its client with a stamp
duty of PLN 17 and makes an annotation about it in the invoice. According to Art. 29a sec. 7
point 3 of the Act, this amount is not considered a VAT taxable base. It is solely a
reimbursement of documented expenditures incurred for and on behalf of the buyer of the
service and provisionally recognized by the taxable person in its records for tax purposes.
When paying the previous month’s invoice the buyer erroneously made an overpayment and
now has a positive account balance of PLN 300.
The element Rozliczenie can be filled in as follows:

Fa/Rozliczenie/Obciazenia Kwota 17
Powod Reimbursement of costs – stamp duty
Fa/Rozliczenie SumaObciazen 17
Fa/Rozliczenie/Odliczenia Kwota 300
102
Powod Settling the client’s balance
Fa/Rozliczenie SumaOdliczen 300
Fa/Rozliczenie DoRozliczenia 37
The Element Platnosc for Fa
The optional element Platnosc contains information concerning the terms and conditions of
payment for the goods and/or services whose sale is documented by an invoice. It includes
among other things:
- data concerning amounts due received until the invoice issue date (their heights, dates of
payment),
- payment deadlines (specified dates) and deadlines descriptions,
- form of payment (to be made or already made),
- data concerning the bank account credited or to be credited with the payment invoiced
(bank’s name, bank account type and number),
- information concerning the amount and terms and conditions of cash discount.
According to the law in force, these data are not obligatory. They can but do not have to be
put on the invoice. Such is the established practice; no amendments have been made to any
statutory provisions governing it.
However, if the taxable person:
- issues an invoice and puts no data in the element Platnosc (because no payment has been
made for the supply of goods and/or services until the invoice issue date), and thereafter,
- after issuing the invoice documenting the supply of goods and/or services, receives the
payment invoiced,
he/it does not have to issue a correction invoice containing information on any later payments
(e.g. as regards the fields Zaplacono and DataZaplaty).
The taxable person can put the payment deadline for the amount invoiced in the element
Platnosc. Including this information in the invoice makes the preparation of a JPK_VAT with
records information easier in cases where the taxable person makes a correction (the so-called
bad debts allowance). For periods starting on January 1st, 2022, in JPK_VAT with tax records
information, in the sales records, the taxable person must state the payment deadline in cases
where the correction referred to in Art. 89a sec. 1 of the Act is made.
Also, pursuant to:
103
- Art. 117ba § 3 of the Act dated August 29th, 1997 – the Tax Ordinance11,
- Art. 22p sec. 4 point 2 of the Personal Income Tax Act dated July 26th, 199112,
- Art. 15d sec. 4 point 2 of the Corporate Income Tax Act dated February 15th, 199213,
the taxable person may put on the structured electronic invoice information on the type of
bank account or co-operative savings and credit union (tags “1”, “2” or “3” in the field
RachunekWlasnyBanku). Putting the above-mentioned information on the invoice is one of
the prerequisites excluding joint and several liability of the buyer and/or removing barriers to
recognizing an expenditure as a revenue earning cost.
Diagram 60. The structure of the element Platnosc for Fa
Table 59. Description of the structure of Platnosc for Fa
Element/field name Field description

Zaplacono Tag informing that the invoiced amount due has been
paid in full
Put “1” if the invoiced amount due has been paid in full.
11
Journal of Laws of 2021, item 1540, as amended.
12
13
104
Note!
For prepayment invoices, “1” put in the field Zaplacono
means that the entire prepayment amount invoiced had
been paid before the prepayment invoice was issued.
DataZaplaty Payment date if the payment is made before the invoice

issue date
Payment date should be provided as follows: YYYY-MM-

DD (i.e. 2022-01-21) where “1” is entered in the field
Zaplacono.
ZaplataCzesciowa Tag informing that a portion of the invoiced amount due

has been paid.
Put “1” where a portion of the invoiced amount due is

paid before the invoice issue date.
PlatnosciCzesciowe Element containing data on partial payments, i.e. the

amount and date of partial payment where “1” is put in
the field ZaplataCzesciowa

TerminyPlatnosci Element containing data on payment deadlines of the

invoiced amount due, i.e. the payment deadline and
description of the payment deadline [optional element]

FormaPlatnosci Form of payment
Put:
-“1”- for a cash payment,
-“2”- for a card payment,
-“3”- for a payment with a coupon,
-“4”- for a cheque payment,
-“5”- for a loan,
-“6”- for a payment by a wire transfer,
-“7”- for mobile payment.
Note!
This field is intended for payments that have already
been made or will be made in the future.
Note!
105
There can be only one field FormaPlatnosci. If the
invoiced amount due has been/is to be paid in various
forms, instead of FormaPlatnosci, the taxable person fills
in PlatnoscInna and OpisPlatnosci.
PlatnoscInna Tag of another form of payment
Put “1” – another form of payment – if the invoice

contains an annotation on a form of payment other than
any of these listed in FormaPlatnosci (options “1” – “7”).
OpisPlatnosci Specification of another form of payment
Describe another form of payment where “1” is put in

PlatnoscInna.
RachunekBankowy Element containing details of the bank account credited

or to be credited with the invoiced amount due (among
other things, the number and type of the bank account,
name of the bank) [optional element]

RachunekBankowyFaktora Element containing details of factor’s bank account

credited or to be credited with the invoiced amount due
(among other things, the number and type of the bank
account, name of the bank) [optional element]
This element can appear up to 20 times in the structured

electronic invoice.
Skonto Element containing information on cash discount

(conditions and amount) [optional element]
Important
There can be only one tag ZaplataCzesciowa in the structured electronic invoice. The element
PlatnosciCzesciowe, which consists of the fields KwotaZaplatyCzesciowej and
DataZaplatyCzesciowej, can appear up to 100 times. For instance, if three partial payments
are received after goods and/or services are supplied and before the invoice is issued, the
taxable person who chooses to put this information on the invoice should:
- put “1” in ZaplataCzesciowa,
106
- fill in three elements PlatnosciCzesciowe consisting of KwotaZaplatyCzesciowej and
DataZaplatyCzesciowej with the amounts of individual partial payments and dates on which
these payments are received.
IMPORTANT
There can be more than on element PlatnosciCzesciowe in the invoice if payments are made
after goods and/or services are received and before the invoice is issued, except for cases
where no invoice is required under the law.
Diagram 61. The structure of the element PlatnosciCzesciowe for Platnosc
Table 60. Description of the structure of PlatnosciCzesciowe for Platnosc

KwotaZaplatyCzesciowej Partial payment amount
State the partial payment amount in cases where “1” is

entered in ZaplataCzesciowa.
DataZaplatyCzesciowej Partial payment date
State the date of the partial payment as YYYY-MM-DD

(e.g. 2022-01-21) in cases where “1” is entered in
ZaplataCzesciowa.
Diagram 62. The structure of the element TerminyPlatnosci for Platnosc
Table 61. Description of the structure of TerminyPlatnosci for Platnosc
107
TerminPlatnosci Payment deadline
State the payment deadline for the invoiced amount

due as YYYY-MM-DD (np. 2022-01-21).
Note!
This field is intended for a payment that has been made
or will be made in the future.
TerminPlatnosciOpis Description of the payment deadline [optional field]
Describe the payment deadline stated in

TerminPlatnosci. The description should make the
payment deadline more precise (e.g. 14 days of the
invoice issue date) or specify what exactly the deadline
refers to (e.g. payment of the II instalment).
Note!
This field is intended for a payment that has been made
or will be made in the future.
IMPORTANT
If a taxable person chooses to fill in TerminyPlatnosci then, in the field TerminPlatnosci, he/it
should provide a specific date. The taxable person can also fill in TerminPlatnosciOpis with a
more specific description. If TerminPlatnosciOpis is filled in, TerminPlatnosci must be filled in
as well.
Diagram 63. The structure of the element RachunekBankowy for Platnosc
Table 62. Description of the structure of RachunekBankowy for Platnosc
108
NrRBPL Full account number in NRB format
Provide the full bank account number (credited or to be

credited with the invoiced amount due), in the Polish
bank account format.
NrRBZagr Full foreign bank account number
Provide the full foreign bank account number (credited

or to be credited with the invoiced amount due).
SWIFT SWIFT code
Provide the (digit-letter) identifier of the financial

institution keeping the foreign bank account.
RachunekWlasnyBanku Types of bank’s own accounts [optional field]
Provide:
- “1”- for an account of a bank or co-operative savings
and credit union used for settling cash receivables
acquired by this bank or union,
and credit union used by this bank or union to collect the
amount due from the buyer of goods and/or services for
the supply of these goods and/or services, as
documented by an invoice, and to transfer it in full or in
part to the supplier of goods and/or services,
and credit union kept with this bank or union as their own
account, other than a savings account.
NazwaBanku Bank name [optional field]
Provide the name of a bank keeping the account

credited/to be credited with the invoiced amount due.
109
Diagram 64. The structure of the element RachunekBankowyFaktora for Platnosc
Table 63. Description of the structure of RachunekBankowyFaktora for Platnosc

NrRBPL Full account number in NRB format
Provide the full bank account number of the factor

(credited or to be credited with the invoiced amount
due), in the Polish bank account format.
NrRBZagr Full foreign bank account number
Provide the full foreign bank account number of the

factor (credited or to be credited with the invoiced
amount due).
SWIFT SWIFT code
Provide the (digit-letter) identifier of the financial

institution keeping the factor’s foreign bank account.
RachunekWlasnyBanku Types of bank’s own accounts [optional field]
Provide:
- “1”- for an account of a bank or account of a co-
operative savings and credit union used for settling cash
receivables acquired by this bank or union,
operative savings and credit union used by this bank or
union to collect the amount due from the buyer of goods
and/or services for the supply of these goods and/or
services, as documented by an invoice, and to transfer it
in full or in part to the supplier of goods and/or services,
operative savings and credit union kept with this bank or
union as their own account, other than a savings account.
110
NazwaBanku Bank name [optional field]
Provide the name of a bank keeping the factor’s account

credited/to be credited with the invoiced amount due.
Diagram 65. The structure of the element Skonto for Platnosc
Table 64. Description of the structure of Skonto for Platnosc

WarunkiSkonta Conditions to be met by the purchaser to enjoy a cash
discount
For instance:
“payment within 7 days of the invoice issue date”.
WysokoscSkonta Cash discount amount
For instance:
“3% of the (gross) amount due documented by the
invoice”.
Example 14. How to fill in the element Platnosc for Fa
Facts:
Jan Kowalski (consumer) purchased a renovation service on January 15th, 2022. He paid for it
in cash on January 20th, 2022. At the consumer’s request, the seller issued an invoice on
January 22nd, 2022; the invoice contained the following information concerning the payment
made:

Fa/Platnosc Zaplacono 1
DataZaplaty 2022-10-20
FormaPlatnosci 1
111
Facts:
On January 20th, 2022, a VAT taxable person made a supply of goods to another taxable
person. The parties agreed on a payment by a wire transfer to be made in three installments,
to the seller’s bank account (no. 11 1111 1111 1111 1111 1111 1111), kept with XYZ, a bank
with its seat in Poland. The first installment (PLN 300 gross) was paid on January 25th, 2022,
the second (PLN 400 gross) – on January 27th, 2022. On January 28th, 2022, the seller issued
an invoice for PLN 1200 gross. The amount still outstanding is PLN 500 gross, i.e. the third
installment with a payment deadline falling on January 29th, 2022. The seller can put on the
invoice information on the payments made and payments that are still outstanding.

Fa/Platnosc ZaplataCzesciowa 1
Fa/Platnosc/ KwotaZaplatyCzesciowej 300
PlatnosciCzesciowe
DataZaplatyCzesciowej 2022-01-25
PlatnosciCzesciowe
Fa/Platnosc/ TerminPlatnosci 2022-01-29
TerminyPlatnosci
TerminPlatnosciOpis III instalment – PLN 500
Fa/Platnosc FormaPlatnosci 6
Fa/Platnosc/ NrRBPL 11111111111111111111111111
RachunekBankowy
NazwaBanku XYZ
On January 20th, 2022, a VAT payer made a supply of goods to another taxable person. The
parties agreed on a payment by a wire transfer to be made in two installments. The first
installment (PLN 500 gross) was paid in cash on January 25th, 2022. The second installment
(PLN 600 gross) was paid on January 27th, 2022, by a wire transfer to the seller’s bank account
(no. 11 1111 111 1111 1111 1111 1111) kept with XYZ, a bank with its seat in Poland. On
January 28th, 2022, the seller issued an invoice for PLN 1100 gross. The seller can put on the
invoice information on the payments made.

Fa/Platnosc ZaplataCzesciowa 1
PlatnosciCzesciowe
112
PlatnosciCzesciowe
Fa/Platnosc PlatnoscInna 1
OpisPlatnosci I installment – cash, II installment –
transfer to a bank account
Fa/Platnosc/ NrRBPL 11111111111111111111111111

RachunekBankowy
NazwaBanku XYZ
The element WarunkiTransakcji for Fa
The optional element WarunkiTransakcji contains information concerning the terms and
conditions of the supply of goods and/or services documented by an invoice. This information
includes among other things:
- orders dates and numbers,
- contracts dates and numbers,
- goods’ batches numbers,
- Incoterms,
- contractual exchange rate and currency,
- information on the goods’ transport terms and conditions,
- annotation that the supply is made by the intermediary entity referred to in Art. 22 sec. 2d
of the Act.
put on the invoice. Such is the established practice; no amendments have been to any
Given the variety of situations in commercial trading, some fields and elements may appear
more than once in the structured electronic invoice. These include, for instance, the element
Umowy, the element Zamowienia, the field NrPartiiTowaru and the element Transport.
Diagram 66. The structure of the element WarunkiTransakcji for Fa
113
Table 65. Description of the structure of WarunkiTransakcji for Fa

Umowy Element containing the date and number of a contract
constituting the basis on which the supply goods and/or
services is made [optional element].

Zamowienia Element containing the date and number of an order

constituting the basis on which a supply goods and/or
services is made [optional element].

NrPartiiTowaru Goods’ batch numbers [optional field].
Provide the batch number of goods covered by the

invoice.
Note!
Pursuant to Art. 12g sec. 2 point 7 letter d of the Act on
Public Health14 dated September 11th, 2015,
information in an electronic form submitted to the
14
114
entities obliged to pay a fee as referred to in Art. 12d of
this act should include, among other things, goods’
batch numbers unless these numbers are put on the
invoice.
WarunkiDostawy Terms and conditions of the supply of goods [optional

field]
Provide information on the terms and conditions of the

supply of goods where the parties to the transaction
have agreed to apply Incoterms (descriptions of
abbreviation).
Example: “DDP”
KursUmowny Contractual exchange rate – in cases where the invoice

contains information on the exchange rate used to
translate the PLN amounts invoiced. Not applicable to
the cases listed in Art. 31a of the Act.
Note!
The field KursUmowny in particular refers to a case
where the parties to the transaction have agreed on a
price for the goods of, for instance, EUR 100 and a
payment in PLN, the contractual EUR/PLN rate being
4.50. Ultimately, the purchaser pays the seller PLN 450
and the invoice is drawn up in PLN (an annotation on
the contractual exchange rate and contractual currency
can be included in the invoice).
The sequence consisting of the fields KursUmowny and

WalutaUmowna is optional. However, if the taxable
person chooses to fill it in, then he/it must fill in the
both fields.
WalutaUmowna Contractual currency – a three-digit currency code (ISO-

4217) in cases where the invoice contains information
on the exchange rate used to translate the PLN amounts
invoiced. Not applicable to the cases listed in Art. 31a of
the Act.
Note!
The field WalutaUmowna is applicable in particular
where the parties to the transaction have agreed on a
price for the goods of, for instance, EUR 100 and a
payment in PLN, the contractual EUR/PLN exchange
rate for the entire transaction being 4.50. Ultimately,
115
the buyer pays the seller PLN 450 and the invoice is
drawn up in PLN (an annotation on the contractual
exchange rate and contractual currency can be included
in the invoice).
The sequence consisting of the fields KursUmowny and

WalutaUmowna is optional. However, if the taxable
person chooses to fill it in, then he/it must fill in the
both fields.
Note!
Polish currency (PLN) should never appear in the field
WalutaUmowna.
Transport Element containing information on transport

conditions such as, among other things, type of means
of transport, description of cargo, data concerning the
carrier, address of the place of dispatch, address of the
midpoint, address of the place of destination [optional
element].

PodmiotPosredniczacy Intermediary entity referred to in Art. 22 sec. 2d of the

Act [optional field].
Enter “1" if the invoice contains information saying that

the supply is made by the entity referred to in Art. 22
sec. 2d of the Act. Applicable where the taxable person
participates in a chain transaction other than the
simplified tripartite transaction referred to in Art. 135
sec. 1 point 4 of the Act.
Diagram 67. The structure of the element Umowy for WarunkiTransakcji
116
Table 66. Description of the structure of Umowy for WarunkiTransakcji
Nazwa pola Opis pola

DataUmowy Contract date [optional field]
Provide the date of a contract constituting the basis on

which the supply of goods and/or services is made.
Note!
The specific, additional element Fa/Zamowienie, which
includes the data listed in Art. 106f sec. 1 point 4 of the
Act, is dedicated to prepayment invoices.
NrUmowy Contract number [optional field]
Provide the number of a contract constituting the basis

on which the supply of goods and/or services is made.
Note!
Diagram 68. The structure of the element Zamowienia for WarunkiTransakcji
Table 67. Description of the structure of Zamowienia for WarunkiTransakcji

DataZamowienia Order date [optional field]
Provide the date of an order constituting the basis on

Note!
117
NrZamowienia Order number [optional field]
Provide the number of an order constituting the basis on

Note!
The element Transport for WarunkiTransakcji
The optional element Transport is intended for information concerning the transport terms
and conditions of goods whose sale is documented by an invoice. This information includes
among other things:
- data concerning the type of transport,
- data identifying the carrier,
- transport order number,
- information on the type of cargo and packaging unit,
- time of transport commencement and completion,
- address of the place of dispatch, midpoint address and address of the ultimate destination
of the goods transported.
put on the invoice. Such is the established practice; no amendments have been made to any
However, if the taxable person chooses to fill in the element Transport, at least the following
elements and fields need to be filled in as well:
- the field RodzajTransportu or TransportInny and OpisInnegoTransportu,
- the field OpisLadunku or LadunekInny and OpisInnegoLadunku,
- the element WysyłkaZ,
- the element WysyłkaDo.
118
Diagram 69. The structure of the element Transport for WarunkiTransakcji
Table 68. Description of the structure of Transport for WarunkiTransakcji

RodzajTransportu Type of means of transport used in the supply of goods.
-“1” – for maritime transport,

-“2” – for rail transport ,
-“3” – for road transport,
-“4” – for air transport,
- “5” – for mail,
- “7” – for fixed transport installations,
- “8” – for inland waterway transport.
These transport codes are taken from the Commission

Implementing Regulation (EU) 2015/2447 of 24
November 2015 laying down detailed rules for
implementing certain provisions of Regulation (EU) No.
952/2013 of the European Parliament and of the Council
laying down the Union Customs Code (code “6” has been
omitted intentionally).
TransportInny Tag of another mode of transport
119
For a mode of transport other than one of these specified
in the field RodzajTransportu (“1”-“5”, “7”, “8”), enter
“1” – another mode of transport.
OpisInnegoTransportu Description of another mode of transport
If “1” is entered in the field TransportInny, a description

of another mode of should be provided.
Przewoznik Element containing the carrier’s identification data and

address [optional element]
NrZleceniaTransportu Number of transport order [optional field]
Provide the number of transport order constituting the

basis on which the transport of goods is carried out.
OpisLadunku Type of cargo (type of collective packaging in which the

goods are transported)
Choose the correct number corresponding to the type of

collective packaging:
-“1”- can
-“2”- barrel
-“3”- bottle
-“4”- paperboard packaging
-“5”- canister
-“6”- crate
-“7”- container
-“8”- basket
-“9”- wood-splint basket
-“10”- collective packaging
-“11”- parcel
-“12”- bundle
-“13”- pallet
-“14”- vessel,
-„15”- solid bulk cargo container
-„16”- liquid bulk cargo container
-“17”- box
-“18”- can
-“19”- case
-“20”- sack
LadunekInny Tag of another cargo, including heterogeneous cargo
120
For a collective packaging (other than one of these
provided in OpisLadunku) used to transport goods or
heterogeneous cargo, enter “1” – another cargo.
OpisInnegoLadunku Description of another cargo
If “1” is entered in the field LadunekInny, the

description of another cargo or heterogeneous cargo
should be provided.
JednostkaOpakowania Packaging unit [optional field]
In the dedicated fields provide additional information

describing the cargo such as, in particular, the collective
packaging in which it is transported (e.g. the number of
goods items per one collective packaging).
Example:
1 paperboard packaging / 30 items
DataGodzRozpTransportu Date and time of transport commencement [optional

field]
Enter the date and hour of transport commencement as

follows YYYY-MM-DDTHH:MM:SS (e.g.: 2022-01-
24T09:30:47Z; where T stands for “Time”).
Example:
Transport commences on 21.01.2022 at 12:45. Enter:
2022-01-21T12:45:00Z in the field
DataGodzRozpTransportu.
DataGodzZakTransportu Date and time of transport completion [optional field]
Enter the date and hour of transport completion as

follows YYYY-MM-DDTHH:MM:SS (e.g.: 2022-01-
24T09:30:47Z; where T stands for “Time”).
Example:
Transport is completed on 23.01.2022 at 14:00. Enter
2022-01-23T14:00:00Z in the field
DataGodzZakTransportu.
WysylkaZ Element containing data concerning the address from

which goods are dispatched (transport commencement)
121
WysylkaPrzez Element containing the address of the midpoint for the
goods dispatched [optional element].
This element can appear up to 20 times in the structured

electronic invoice.
WysylkaDo Element containing the address of the ultimate place of

destination of goods dispatched.
Diagram 70. The structure of the element Przewoznik forTransport
Table 69. Description of the structure of Przewoznik for Transport

DaneIdentyfikacyjne Element containing data identifying the carrier such as,
among other things, NIP, first name, last name or full
business name.
AdresPrzewoznika Element containing the carrier’s address.
Diagram 71. The structure of the element DaneIdentyfikacyjne for Przewoznik
Table 70. Description of the structure of DaneIdentyfikacyjne for Przewoznik

NIP Carrier’s tax identifier NIP
NrID Carrier’s tax identifier other than NIP
122
BrakID Entity having no tax identifier
Enter “1” if the carrier has no tax identifiers NIP or NrID.
ImiePierwsze Carrier’s first name
Enter the carrier’s first name (for a carrier being a natural

person).
Nazwisko Carrier’s last name
Enter the carrier’s last name (for a carrier being a natural

person).
PelnaNazwa Carrier’s full name
Enter the carrier’s full name (for a carrier other than a

natural person).
NazwaHandlowa Carrier’s trade name [optional field]
Name used by the carrier to distinguish itself from other

entities (firms) on the market.
Diagram 72. The structure of the element AdresPrzewoznika for Przewoznik
Table 71. Description of the element AdresPrzewoznika for Przewoznik

AdresPol Carrier’s Polish address
AdresZagr Carrier’s foreign address
Diagram 73. The structure of the element AdresPol for AdresPrzewoznika
123
Table 72. Description of the structure of AdresPol for AdresPrzewoznika

GLN is used to track, among other things, physical locations or

functional entities of a firm.
124
WarunkiTransakcji/Transport/Przewoznik/AdresPrzewoznika,
GLN may mean a physical location of an object concerned (e.g.
a building, where the carrier has its seat) in the territory of the
country.
Diagram 74. The structure of the element AdresZagr for AdresPrzewoznika
Table 73. Description of the structure of AdresZagr for AdresPrzewoznika

GLN is used to track, among other things, physical locations or

functional entities of a firm.

WarunkiTransakcji/Transport/Przewoznik/AdresPrzewoznika,
GLN may mean a physical location of an object concerned (e.g.
125
a building, where the carrier has its seat) outside of the
territory of the country.
Diagram 75. The structure of the element WysylkaZ for Transport
Table 74. Description of the structure of WysylkaZ for Transport

AdresPol Polish address of the place of dispatch
AdresZagr Foreign address of the place of dispatch
Diagram 76. The structure of the element AdresPol for WysylkaZ
126
Table 75. Description of the structure of the element AdresPol for WysylkaZ



WarunkiTransakcji/Transport/WysylkaZ, GLN may mean
a physical location of an object concerned (e.g. a building,
where the seller has his/its warehouse from which goods
are transported to the buyer) in the territory of the
country.
127
Diagram 77. The structure of AdresZagr for WysylkaZ
Table 76. Description of the structure of AdresZagr for WysylkaZ



WarunkiTransakcji/Transport/WysylkaZ, GLN may mean
a physical location of an object concerned (e.g. a building,
where the seller has his/its warehouse from which goods
are transported to the buyer) outside of the territory of
the country.
128
Diagram 78. The structure of the element WysylkaPrzez for Transport
Table 77. The structure of the element WysylkaPrzez for Transport

AdresPol Polish midpoint address of dispatch
AdresZagr Foreign midpoint address of dispatch
Diagram 79. The structure of the element AdresPol for WysylkaPrzez
Table 78. Description of the structure of AdresPol for WysylkaPrzez

Wojewodztwo Name of the voivodship [optional field]
129


WarunkiTransakcji/Transport/WysylkaPrzez, GLN may
building, where the carrier has his/its reloading
warehouse) in the territory of the country.
Diagram 80. The structure of the element AdresZagr for WysylkaPrzez
130
Table 79. Description of the structure of AdresZagr for WysylkaPrzez



WarunkiTransakcji/Transport/WysylkaPrzez, GLN may
building, where the carrier has his/its reloading
warehouse) outside of the territory of the country.
Diagram 81. The structure of the element WysylkaDo for Transport
Table 80. Description of the structure of WysylkaDo for Transport

AdresPol Polish address of the ultimate place of destination of the
transport ordered
AdresZagr Foreign address of the ultimate place of destination of
the transport ordered
131
Diagram 82. The structure of the element AdresPol of WysylkaDo
Table 81. Description of the structure of AdresPol for WysylkaDo


132
WarunkiTransakcji/Transport/WysylkaDo, GLN may
building, where the purchaser has his/its warehouse, or
another place where the goods transported are supplied)
in the territory of the country.
Diagram 83. The structure of the element AdresZagr for WysylkaDo
Table 82. Description of the structure of AdresZagr for WysylkaDo


133
WarunkiTransakcji/Transport/WysylkaDo, GLN may
building, where the purchaser has his/its warehouse, or
another place where the goods transported are supplied)
outside of the territory of the country.
Example 17. How to complete the element Warunki Transakcji for Fa
Facts:
A Polish taxable person orders goods from a French taxable person on January 15th, 2022
(order number FR/002/2022). The French taxable person does not have the goods on stock,
so he/it orders them from a German taxable person. The goods are transported directly from
the first to the last taxable person (i.e. from the German to the Polish one). The goods to be
supplied (and transported) are 2000 hair dryers placed in 50 cardboard packages (40 items
each). The (road) transport started on January 25th, 2022 at 07:34 in Dresden and finished on
January 25th, 2022 at 12:40 in Leszno (00-111, ul. Szara 25). The carrier – Thomas Schmidt
(German tax identifier: 1234567890, address: Zeil 123/45, Freiberg) transported the goods for
the French taxable person on the basis of transport order no. TR/09/22. The French taxable
person is the intermediary entity referred to in Art. 22 sec. 2d of the Act. The transaction is
not a simplified tripartite transaction. Considering that the French taxable person has to
declare an Intra-Community Acquisition of Goods in Poland, he/it is registered as an active
VAT payer (has a 10-digit Polish NIP). His/its sale to the Polish taxable person is subject to tax
in Poland. So, the French taxable person issues a Polish invoice with a 23% VAT charged on
the net amount.
The French taxable person, registered as an active VAT payer in Poland, can fill in the element
WarunkiTransakcji as follows:

Fa/WarunkiTransakcji/Zamowienia DataZamowienia 2022-01-15
NrZamowienia FR/002/2022
Fa/WarunkiTransakcji/Transport RodzajTransportu 3
Fa/WarunkiTransakcji/Transport/ NrID 1234567890
Przewoznik/DaneIdentyfikacyjne
ImiePierwsze Thomas
Nazwisko Schmidt
Fa/WarunkiTransakcji/Transport/ KodKraju DE
Przewoznik/AdresPrzewoznika/
Miejscowosc Freiberg
AdresZagr
134
Ulica Zeil
NrDomu 123
NrLokalu 45
Fa/WarunkiTranskcji/Transport NrZleceniaTransportu TR/09/22
OpisLadunku 4
JednostkaOpakowania 1 paperboard
package/40 items
DataGodzRozpTransportu 2022-01-25T07:34:00Z
DataGodzZakTransportu 2022-01-25T12:40:00Z
Fa/WarunkiTransakcji/Transport/ KodKraju DE
WysylkaZ/AdresZagr
Miejscowosc Drezno (Dresden)
Fa/WarunkiTransakcji/Transport/ KodKraju PL
WysykaDo/AdresPol
Ulica Szara
NrDomu 25
Miejscowosc Leszno
KodPocztowy 00-111
Fa/WarunkiTransakcji PodmiotPosredniczacy 1
Example 18. How to complete the element Transport for WarunkiTransakcji
Facts:
A VAT taxable person sells 5000 bricks to another taxable person. The bricks are loaded on 50
pallets (100 bricks per pallet). The parties have agreed that the goods will be delivered by road
transport by XYZ Sp. z o. o. (NIP 9999999999), a company with its seat in Katowice (22-222) at
ul. Biała 10. The goods will be transported from the seller’s warehouse located in Gliwice (33-
333) at ul. Żółta 12 to the buyer’s warehouse located in Zabrze at ul. Czerwona 14 (44-444).
The transport order number is ZT/25/01/2022/03. The seller decided to include the terms and
conditions of transport in the invoice.
The above-mentioned information can be put on the invoice as follows:

Fa/WarunkiTransakcji/ RodzajTransportu 3
Transport
Fa/WarunkiTransakcji/ NIP 9999999999
Transport/Przewoznik
PelnaNazwa XYZ Sp. z o.o.
DaneIdentyfikacyjne
135
Fa/WarunkiTransakcji/ KodKraju PL
Transport/Przewoznik/
Ulica Biała
AdresPrzewoznika/
AdresPol NrDomu 10
Miejscowosc Katowice
KodPocztowy 22-222
Fa/WarunkiTransakcji/ NrZleceniaTransportu ZT/25/01/2022/03
Transport
OpisLadunku 13
JednostkaOpakowania 1 pallet/100 items
Transport/WysylkaZ/
Ulica Żółta
AdresPol
NrDomu 12
Miejscowosc Gliwice
KodPocztowy 33-333
Transport/WysylkaDo/
Ulica Czerwona
AdresPol
NrDomu 14
Miejscowosc Zabrze
KodPocztowy 44-444
The Element Zamówienie for Fa
The optional element Zamówienie is intended for the order or contract referred to in Art. 106f
sec. 1 point 4 of the Act. For prepayment invoices this element is filled in obligatorily, in the
currency of the prepayment invoice.
In an amendment to a prepayment invoice, a taxable person should include differences
resulting from the correction of individual items of the order or contract or contra entries for
individual corrected items of the order or contract, and the correct values of these items in
separate rows, in the case where the value of the order is corrected.
An amendment to a prepayment invoice not changing the value of the order and changing the
taxable base or tax amount should include a contra entry for a row concerned (i.e. the value
of the row before the amendment) and an entry restoring the value of the order to confirm
that this value has not changed.
136
Diagram 84. The structure of the element Zamowienie for Fa
Table 83. Description of the structure of Zamowienie for Fa

LiczbaWierszyZamowienia Number of rows of the order or contract
Provide the total number of rows of the order or

contract.
WartoscZamowienia Value of the order or contract including tax
Provide the total of P_11NettoZ and P_11VatZ (all rows

of the order).
ZamowienieWiersz Element containing detailed items of the order or

contract in the currency of the prepayment invoice.
137
Diagram 85. The structure of the element ZamowienieWiersz for Zamowienie
Table 84. Description of the structure of ZamowienieWiersz for Zamowienie
Nazwa pola Opis pola

NrWierszaZam Subsequent row number of the order or contract
Provide the subsequent row number of the order or

contract
Example:
For an invoice documenting a prepayment towards two
different goods items, the field NrWierszaZam in the first
row of the order should equal “1”, the field
NrWierszaZam in the second row of the order should
equal “2” (etc.).
UU_IDZ Universal, unique number of the order or contract

[optional field]
138
A text field containing a universal, unique data identifier
allowing unequivocal identification of an order’s or
contract’s row. The desired uniqueness for the UU_IDZ
field is a uniqueness related to the taxable person
concerned or software he/it uses.
P_7Z Name (type) of goods or services [contingent field]
Provide the name (type) of goods and/or services

supplied on the basis of the order or contract.
GTINZ Global Trade Item Number [optional field]
GTIN allows the identification of goods and/or services

worldwide; it is a digital counterpart of EAN.
Provide GTIN of the goods and/or services covered by the

order or contract.
PKWiUZ Symbol of Polish Classification of Goods and Services

[optional field]
Currently, for the purposes of goods and services tax,

Polish Classification of Goods and Services of 2015 is
being used.
CNZ Combined Nomenclature Symbol [optional field]
Provide the Combined Nomenclature (CN) symbol.
PKOBZ Symbol of Polish Classification of Building Facilities

[optional field]
Provide the symbol of Polish Classification of Building

Facilities.
DodatkoweInfoZ To be filled in by the seller with data not included in the
structure’s elements, which are not mandatory under the
law but can be put on the invoice [optional field]
In this field the taxable person may provide, for instance,

detailed data identifying the subject matter of the sale
such as substance/material, color, size, characteristic
features, etc.
P_8AZ Measure of goods ordered or scope of the service

[contingent field]
139
P_8BZ Quantity of goods ordered or scope of the service
[contingent field]
P_9AZ Unit price of goods and/or services ordered less tax (net
unit price) (optional field)
P_11NettoZ Value of goods and/or services ordered, less tax
(contingent field)
P_11VatZ Amount of tax due in respect of the goods and/or

services ordered [contingent field]
P_12Z Tax rate: 23, 22, 8, 7, 5, 4, 3, 0, np, zw, oo [contingent

field]
Provide the right tax rate for the goods and/or services
ordered.
P_12Z_XII VAT rate in the case referred to in division XII, chapter

6a of the Act [contingent field]
Provide the VAT rate for the goods and/or services

ordered where a prepayment invoice is issued by a
taxable person identified in the territory of the country
as an EU OSS VAT payer.
On the website of the European Commission, taxable
persons can find Baza stawek podatkowych w innych
krajach UE.
P_12Z_Procedura Specify the procedure [optional field]

-“1” – where a row of the order or contract refers to
domestic sale taxed at 0%,
-“3” – where a row of the order or contract refers to the
export of goods taxed at 0%,
-“4” – where a row of the order or contract refers to the
supply of goods and/or services taxed outside of the
territory of the country,
-“5” - where a row of the order or contract refers to the
supply of services specified in Art. 100 sec. 1 point 4 of
the Act,
-“6” - where a row of the order or contract refers to any
of the goods/services listed in appendix no. 15 to the Act,
140
-“7” - where a row of the order or contract refers to other
domestic sales.
Note!
Procedure “2” referring to the 0% rate applicable to the
Intra-Community supply of goods has been omitted
intentionally because the receipt of a prepayment does
not give rise to an obligation to pay tax and is not
documented by an invoice.
GTUZ The supply of goods and/or services supplied based on

the order or contract [optional field]

“GTU_01” means a row of the order or contract relating

to the supply of alcoholic beverages with an alcohol
content above 1.2%, beer and alcoholic beverages that
are a mixture of beer and non-alcoholic beverages with
an alcohol content exceeding 0.5% (CN from 2203 to
2208).

sec. 3 point 1 letter b) of the Ordinance on the Scope of

to the supply of goods referred to in Art. 103 sec. 5aa of
the Act.


to the supply of fuel oils other than these specified in §
10 sec. 3 point 1 letter b), lubricating oils and other oils
(CN from 2710 19 71 to 2710 19 83 and CN from 2710 19
87 to 2710 19 99, excluding elastic lubricants falling
within CN 2710 19 99), lubricating oils (CN 2710 20 90)
141
and lubricating preparations (CN 3403, excluding elastic
lubricants falling within this code).

sec. 3 point 1 letter d) of the Ordinance on the Scope of

to the supply of tobacco products, tobacco, e-liquid and
new category products in the meaning of excise duty
laws.

sec. 3 point 1 lit. e) of the Ordinance on the Scope of Data

to the supply of wastes – only these specified under items
79-91 of appendix no. 15 to the Act.

sec. 3 point 1 letter f) of the Ordinance on the Scope of

to the supply of electronic devices and their parts and
materials, specified under items 7, 8, 59–63, 65, 66, 69
and 94–96 of appendix no. 15 to the Act only, and the
stretch foil specified under item 9 of appendix no. 15.
“GTU_07” – for the supply of goods referred to in § 10

sec. 3 point 1 letter g) of the Ordinance on the Scope of

to the supply of vehicles and vehicle parts (CN 8701 –
8708).

sec. 3 point 1 letter h) of the Ordinance on the Scope of
142
to the supply of precious metals and base metals – only
these specified under item 1 of appendix no. 12 to the
Act, and items 12-25, 33-40, 45, 46, 56 and 78 of
appendix no. 15 to the Act.

sec. 3 point 1 letter i) of the Ordinance on the Scope of

to the supply of medicaments, special purpose foods and
medicinal products that are subject to registration under
Art. 37av sec. 1 of the Act dated September 6th, 2001 –
Pharmaceutical Law (Journal of Laws of 2021, items 974
and 981).

sec. 3 point 1 letter j) of the Ordinance on the Scope of

to the supply of buildings, structures and land, including
also their parts and shares in ownership and the right
transfer referred to under Art. 7 sec. 1 of the Act.

”GTU_11” means a row of the order or contract relating

to the supply of services related to the greenhouse gas
emission allowance trading as referred to in the Act on
the Scheme for Greenhouse Gas Emission Allowance
Trading dated June 12th 2015 (Journal of Laws of 2021,
items 332 and 1047).

sec. 3 point 2 lit. b) of the Ordinance on the Scope of Data

to the supply of intangible services – only these in the
143
area of consultancy, including legal and tax consultancy
and management consultancy (PKWiU 62.02.1, 62.02.2,
66.19.91, 69.20.3, 70.22.11, 70.22.12, 70.22.13,
70.22.14, 70.22.15, 70.22.16, 70.22.3, 71.11.24,
71.11.42, 71.12.11, 71.12.31, 74.90.13, 74.90.15 and
74.90.19), accounting and financial audit (PKWiU 69.20.1
and 69.20.2), law (PKWiU 69.1), management (PKWiU
62.03, 63.11.12, 66.11.19, 66.30, 68.32, 69.20.4,
70.22.17, 70.22.2, 90.02.19.1), head offices (PKWiU
70.1), advertising (PKWiU 73.1), market research and
public opinion polling (PKWiU 73.2), scientific research
and development (PKWiU 72) and forms of education
other than school education (PKWiU 85.5).


to the supply of transport services and warehouse
management services (PKWiU 49.4, 52.1).
ProceduraZ Procedure for the goods and/or service supplied on the

basis of the order or contract concerned [optional field]
- “WSTO_EE” for the procedure referred to in § 10 sec. 4

point 2a of the Ordinance on the Scope of Data Included
and Services.
“WSTO_EE” means a row of the order or contract

relating to Intra-Community distance sale of goods that
are located in the territory of the country at the time
when their dispatch or transport begins, and the supply
of telecommunication, broadcasting and electronic
services referred to in Art. 28k of the Act, to entities
other than taxable persons who have their seat,
permanent place of residence or ordinary place of stay
in the territory of a member state other than the
- “IED” – for the procedure referred to in § 10 sec. 4 point

2b of the Ordinance on the scope of data included in tax
144
returns and records related to the tax on goods and
services.
“IED” means a row of the order or contract relating to

the supply of goods referred to under Art. 7a sec. 1 and
2 of the Act, performed by a taxable person facilitating
it, who does not apply the special procedure referred to
in division XII chapters 6a or 9 of the Act or other,
corresponding regulations, the place of supply being the
- “TT_D” – for the procedure referred to in § 10 sec. 4

and Services.
“TT_D” means a row of the order or contract relating to

the supply of goods outside of the territory of the
country effected by the second VAT payer in sequence
in the triangular transaction effected within the
framework of the simplified procedure referred to in
Division XII chapter 8 of the Act.
- “B_SPV” - for the procedure referred to in § 10 sec. 4

and Services.
“B_SPV” means a row of the order or contract relating

to the transfer of a single-purpose voucher effected by a
taxable person acting on his/its own behalf, taxed
according to Art. 8a sec. 1 of the Act.
-“B_SPV_DOSTAWA”- for the procedure referred to in §

10 sec. 4 point 11 of the Ordinance on the Scope of Data
“B_SPV_DOSTAWA” means a row of the order or

contract relating to the supply of goods and/or services
to which a single-purpose voucher relates, to the
taxable person who has issued the voucher according to
Art. 8a sec. 4 of the Act.
- “B_MPV_PROWIZJA” – for the procedure referred to in

§ 10 sec. 4 point 12 of the Ordinance on the scope of data
145
included in tax returns and records related to the tax on
goods and services.
“B_MPV_PROWIZJA” means a row of the order or

contract relating to the supply of agency and other
services pertaining to the transfer of a single-purpose
voucher, taxed according to Art. 8b sec. 2 of the Act.
KwotaAkcyzyZ Amount of excise duty included in the price of the goods

[optional field]
KursWalutyZ Currency exchange rate applied to calculate the tax

amount in the cases referred to in Art. 31a of the Act.
For prepayment invoices provide an exchange rate that
is identical for all goods and services [contingent field].
Example 19. How to complete the element Zamowienie for Fa
A VAT taxable person received a prepayment towards:

- the supply of a single-family house with a useable area of 120 m2 (PKOB 1110), taxable at 8%
VAT (PLN 400 000 net + VAT of PLN 32 000), and
- the supply of fittings: 2 chests of drawers (PLN 1000 net + VAT of PLN 230 each) and 2 sofas
(PLN 2000 net + VAT of PLN 460 each), taxable at 23% VAT,
The aggregate value of the order (gross) is PLN 439 380.
Alongside the data referred to in Art. 106f sec. 1 points 1-3 of the Act, in the prepayment
invoice the taxable person includes data relating to the order (Art. 106f sec. 1 point 4 of the
Act):
The row dedicated to data relating to the order for the single-family house can be filled in as
follows:
Field name Data to be included

NrWierszaZam 1
P_7Z Single-family house
PKOBZ 1110
DodatkoweInfoZ Useable area - 120 m2
P_8AZ Item
P_8BZ 1
146
P_9AZ 400000
P_11NettoZ 400000
P_11VatZ 32000
P_12Z 8
P_12Z_Procedura 7
GTUZ GTU_10
The row dedicated to the order for the two chests of drawers can be filled in as follows:

NrWierszaZam 2
P_7Z Chest of drawers
P_8AZ Items
P_8BZ 2
P_9AZ 1000
P_11NettoZ 2000
P_11VatZ 460
P_12Z 23
P_12Z_Procedura 7
The row dedicated to the order for the two sofas can be filled in as follows:

NrWierszaZam 3
P_7Z Sofa
P_8AZ Item
P_8BZ 2
P_9AZ 2000
P_11NettoZ 4000
P_11VatZ 920
P_12Z 23
147
P_12Z_Procedura 7
Check sums for all rows of the order should be filled in as follows:

LiczbaWierszyZamowienia 3
WartoscZamowienia 439380
Stopka for FA(1)
The structure of the element Stopka for Fa
Diagram 86. The structure of the element Stopka for Fa
Table 85. Description of the structure of Stopka for Fa

Informacje Element containing the other information put on the
invoice (invoice footer) [optional element]
This element may appear up to 3 times in the structured

electronic invoice.
Rejestry Element containing registration numbers of the entity or

group of entities recorded in other registers and/or
databases [optional element]
This element may appear up to 100 times in the

Diagram 87. The structure of the element Informacje for Stopka
148
Table 86. The structure of the element Informacje for Stopka

StopkaFaktury Field containing the other information included in the
invoice [optional field]
In the footer of the invoice you can include, for example,

a thank you note for the purchase, an incentive for
further cooperation, a discount code to be used during
subsequent purchases, opening hours of the point of
sale, working hours of the hotline / customer service
point, link to the goods return form, link to the complaint
form, marketing information, GDPR clause, share capital
value, etc.
Diagram 88. The structure of the element Rejestry for Stopka
Table 87. The structure of the element Rejestry for Stopka

PelnaNazwa Full name of the entity whose registration number is
entered in the field KRS/REGON/BDO [optional field].
KRS Number in the National Court Register [optional field]
The National Court Register is a centralized IT data base

consisting of three separate registers:
- register of entrepreneurs,
- register of associations, other social and professional
organizations, foundations and public healthcare
establishments,
149
- register of insolvent debtors.15
REGON REGON number [optional field]
REGON – a unique number assigned to national economy

entities and local units of these entities in the national
official register of national economy entities; REGON has
no covert or overt features identifying an entity.
BDO Registration number in the Wastes Database [optional

field]
The Wastes Database is a register of entities who market

products and products in packages and manage wastes.
Example 20. How to fill in the element StopkaFaktury for Informacje

Fa/Stopka/Informacje/ Thank you for shopping in our company.
StopkaFaktury From 10/01/2022 to 17/01/2022, with the code
"WINTER_PROMOTION", when ordering goods in our
online store, you will pay 30% less for all Christmas
decorations, gift packaging and toys!
Do you want to return the goods, make a complaint,
express your opinion on the quality of our service or
obtain additional information on current promotions?
Contact our hotline (tel. 801 055 055) – consultants work
5 days a week from 8:00 to 18:00. We are waiting for you!
Example 21. The element Stopka for Fa can be filled in as follows

Fa/Stopka/Informacje/ Share capital: PLN 50 000 000
StopkaFaktury
Fa/Stopka/Rejestry/PelnaNazwa ABC Sp. z o.o.
Fa/Stopka/Rejestry/KRS 0000111111
Fa/Stopka/Rejestry/REGON 011111111
15
Source:https://www.gov.pl/web/sprawiedliwosc/ogolne-informacje-o-krajowym-rejestrze-sadowym
150
Examples
Example 1. How to complete the element Podmiot1 for FA(1) .............................................. 21

Example 5. How to complete the element PodmiotUpowazniony for FA(1) .......................... 52
Example 6. How to complete the element Adnotacje for Fa .................................................. 66
Example 7. How to complete the element Adnotacje for Fa .................................................. 67
.................................................................................................................................................. 81
.................................................................................................................................................. 81
type) ......................................................................................................................................... 82
type) ......................................................................................................................................... 83
Example 12. How to complete the element FaWiersze for Fa ................................................ 98
Example 13. How to fill in the element Rozliczenie for Fa .................................................... 102
Example 14. How to fill in the element Platnosc for Fa......................................................... 111
Example 17. How to complete the element Warunki Transakcji for Fa ................................ 134
Example 18. How to complete the element Transport for WarunkiTransakcji ..................... 135
Example 19. How to complete the element Zamowienie for Fa ........................................... 146
Example 20. How to fill in the element StopkaFaktury for Informacje ................................. 150
Example 21. The element Stopka for Fa can be filled in as follows....................................... 150
151
Diagrams
Diagram 1. Types of fields in the structure of FA(1) for Platnosc .............................................. 8

Diagram 2. The main diagram structure for FA(1) ................................................................ 10
Diagram 3. The structure of the element Naglowek for FA(1)............................................. 12
Diagram 4. The structure of the element Podmiot1 for FA(1) .............................................. 13
Diagram 5. The structure of the element DaneIdentyfikacyjne for Podmiot1 ................... 15
Diagram 6. The structure of the element Adres for Podmiot1 ................................................ 16
Diagram 7. The structure of the element AdresPol for Adres ................................................. 16
Diagram 8. The structure of the element AdresZagr for Adres ............................................... 17
Diagram 9. The structure of the element AdresKoresp for Podmiot1 ..................................... 18
Diagram 10. The structure of the element AdresPol for AdresKoresp .................................... 19
Diagram 11. The structure of the element AdresZagr for AdresKoresp .................................. 20
Diagram 12. The structure of the element Podmiot2 for FA(1)............................................... 22
Diagram 13. The structure of the element DaneIdentyfikacyjne for Podmiot2 ...................... 24
Diagram 14. The structure of the element Adres for Podmiot2 .............................................. 25
Diagram 15. The structure of the element AdresPol for Adres ............................................... 26
Diagram 16. The structure of the element AdresZagr for Adres ............................................. 27
Diagram 17. The structure of the element AdresKoresp for Podmiot2 ................................... 28
Diagram 20. The structure of the element Podmiot3 for FA(1)............................................... 32
Diagram 21. The structure of the element DaneIdentyfikacyjne for Podmiot3 ...................... 34
Diagram 22. The structure of the element Adres for Podmiot3 .............................................. 35
Diagram 25. The structure of the element AdresKoresp for Podmiot3 ................................... 38
Diagram 28. The structure of PodmiotUpowazniony for FA(1) ............................................... 44
Diagram 29. The structure of the element DaneIdentyfikacyjne for PodmiotUpowazniony .. 45
Diagram 30. The structure of the element Adres for PodmiotUpowazniony .......................... 46
Diagram 33. The structure of the element AdresKoresp for PodmiotUpowazniony .............. 49
Diagram 36. The structure of the element Fa (from KodWaluty to P_6_Do). ......................... 53
Diagram 37. The structure of the element Fa (from P_13_1 to Adnotacje). ........................... 55
Diagram 38. The structure of the element Adnotacje for Fa (fields from P_16 to P_19C) ..... 59
Diagram 39. The structure of Adnotacje for Fa (fields from P_22 to P_22D1) ........................ 61
Diagram 40. The structure of the element Adnotacje for Fa (fields from P_23 to
P_PMarzy_3_3) ........................................................................................................................ 64
152
Diagram 41. The structure of the element Fa for FA(1) (fields from RodzajFaktury to
Podmiot2K) ............................................................................................................................... 67
Diagram 42. The structure of the element DaneFaKorygowanej for Fa .................................. 69
Diagram 43. The structure of the element Podmiot1K for Fa ................................................. 70
Diagram 44. The structure of the element DaneIdentyfikacyjne for Podmiot1K .................... 70
Diagram 45. The structure of the element Adres for Podmiot1K ............................................ 71
Diagram 48. The structure of the element Podmiot2K for Fa ................................................. 73
Diagram 49. The structure of the element DaneIdentyfikacyjne for Podmiot2K .................... 74
Diagram 50. The structure of the element Adres for Podmiot2K ............................................ 75
Diagram 53. The structure of the element Fa (fields from FP to Zamowienie) ....................... 78
Diagram 54. The structure of the element DodatkowyOpis for Fa.......................................... 80
Diagram 55. The structure of the element FaWiersze for Fa................................................... 84
Diagram 56. The structure of the element FaWiersz for FaWiersze (fields from NrWierszaFa
to KursWaluty).......................................................................................................................... 85
Diagram 57. The structure of the element Rozliczenie of Fa ................................................. 100
Diagram 58. The structure of the element Obciazenia for Rozliczenie ................................. 101
Diagram 59. The structure of the element Odliczenia for Rozliczenie .................................. 102
Diagram 60. The structure of the element Platnosc for Fa .................................................... 104
Diagram 61. The structure of the element PlatnosciCzesciowe for Platnosc ........................ 107
Diagram 62. The structure of the element TerminyPlatnosci for Platnosc ........................... 107
Diagram 63. The structure of the element RachunekBankowy for Platnosc ......................... 108
Diagram 64. The structure of the element RachunekBankowyFaktora for Platnosc ............ 110
Diagram 65. The structure of the element Skonto for Platnosc ............................................ 111
Diagram 66. The structure of the element WarunkiTransakcji for Fa ................................... 113
Diagram 67. The structure of the element Umowy for WarunkiTransakcji .......................... 116
Diagram 68. The structure of the element Zamowienia for WarunkiTransakcji ................... 117
Diagram 69. The structure of the element Transport for WarunkiTransakcji ....................... 119
Diagram 70. The structure of the element Przewoznik forTransport .................................... 122
Diagram 71. The structure of the element DaneIdentyfikacyjne for Przewoznik ................. 122
Diagram 72. The structure of the element AdresPrzewoznika for Przewoznik ..................... 123
Diagram 73. The structure of the element AdresPol for AdresPrzewoznika ......................... 123
Diagram 74. The structure of the element AdresZagr for AdresPrzewoznika ....................... 125
Diagram 75. The structure of the element WysylkaZ for Transport ...................................... 126
Diagram 76. The structure of the element AdresPol for WysylkaZ ....................................... 126
Diagram 77. The structure of AdresZagr for WysylkaZ .......................................................... 128
Diagram 78. The structure of the element WysylkaPrzez for Transport ............................... 129
Diagram 79. The structure of the element AdresPol for WysylkaPrzez ................................. 129
Diagram 80. The structure of the element AdresZagr for WysylkaPrzez ............................... 130
Diagram 81. The structure of the element WysylkaDo for Transport ................................... 131
Diagram 82. The structure of the element AdresPol of WysylkaDo ...................................... 132
153
Diagram 83. The structure of the element AdresZagr for WysylkaDo ................................... 133
Diagram 84. The structure of the element Zamowienie for Fa ............................................. 137
Diagram 85. The structure of the element ZamowienieWiersz for Zamowienie .................. 138
Diagram 86. The structure of the element Stopka for Fa ...................................................... 148
Diagram 87. The structure of the element Informacje for Stopka ........................................ 148
Diagram 88. The structure of the element Rejestry for Stopka ............................................. 149
154
Tables
Table 1. Description of the main diagram structure for FA(1) ................................................. 11

Table 2. Description of the structure of Naglowek for FA(1) ................................................... 12
Table 3. Description of the structure of Podmiot1 for FA(1) ................................................... 13
Table 4. Description of the structure of DaneIdentyfikacyjne for Podmiot1 .......................... 15
Table 5. Description of the structure of Adres for Podmiot1 .................................................. 16
Table 6. Description of the structure of AdresPol for Adres .................................................... 16
Table 7. Description of the structure of AdresZagr for Adres .................................................. 17
Table 8. Description of the structure of AdresKoresp for Podmiot1 ....................................... 18
Table 9. The structure of AdresPol for AdresKoresp ................................................................ 19
Table 10. Description of the structure of AdresZagr for AdresKoresp..................................... 20
Table 11. Description of the structure of Podmiot2 for FA(1) ................................................. 22
Table 12. Description of the structure of DaneIdentyfikacyjne for Podmiot2 ........................ 24
Table 13. Description of the structure of Adres for Podmiot2 ................................................ 25
Table 14. Description of the structure of AdresPol for Adres .................................................. 26
Table 15. Description of the structure of AdresZagr for Adres ................................................ 27
Table 16. Description of the structure of AdresKoresp for Podmiot2 ..................................... 28
Table 17. Description of the structure of AdresPol for AdresKoresp ...................................... 29
Table 19. Description of the structure of Podmiot3 for FA(1) ................................................. 32
Table 20. Description of the structure of DaneIdentyfikacyjne for Podmiot3 ........................ 34
Table 21. Description of the structure of Adres for Podmiot3 ................................................ 35
Table 24. Description of the structure of AdresKoresp for Podmiot3 ..................................... 38
Table 27. Description of the structure of PodmiotUpowazniony for FA(1) ............................. 44
Table 28. Description of the structure of DaneIdentyfikacyjne for PodmiotUpowazniony .... 45
Table 29. Description of the structure of Adres for PodmiotUpowazniony ............................ 46
Table 32. Description of the structure of AdresKoresp for PodmiotUpowazniony ................. 49
Table 35. Description of the structure of Fa (from KodWaluty to P_6_Do). ........................... 53
Table 36. Description of the structure of Fa (from P_13_1 to Adnotacje). ............................. 55
Table 37. Description of the structure of Adnotacje for Fa (fields from P_16 to P_19C) ........ 59
Table 38. Description of the structure of Adnotacje for Fa (fields from P_22 to P_22D1) ..... 61
Table 39. Description of the structure of Adnotacje for Fa (fields from P_23 to
P_PMarzy_3_3) ........................................................................................................................ 65
155
Table 40. Description of the structure of Fa for FA(1) (fields from RodzajFaktury to
Podmiot2K)).............................................................................................................................. 67
Table 41. Description of the structure of DaneFaKorygowanej for Fa .................................... 70
Table 42. Description of the structure of Podmiot1K for Fa .................................................... 70
Table 43. Description of the structure of DaneIdentyfikacyjne for Podmiot1K ...................... 71
Table 44. Description of the structure of Adres for Podmiot1K .............................................. 71
Table 47. Description of the structure of Podmiot2K for Fa .................................................... 74
Table 48. Description of the structure of DaneIdentyfikacyjne for Podmiot2K ...................... 74
Table 49. Description of the structure of Adres for Podmiot2K .............................................. 75
Table 52. Description of the structure of Fa (fields from FP to Zamowienie) ......................... 78
Table 53. Description of the structure of DodatkowyOpis for Fa ............................................ 80
Table 54. Description of the structure of FaWiersze for Fa ..................................................... 84
Table 55. Description of the structure of FaWiersz for FaWiersze (fields from NrWierszaFa to
KursWaluty) .............................................................................................................................. 86
Table 56. Description of the structure of Rozliczenie for Fa .................................................. 100
Table 57. Description of the structure of Obciazenia for Rozliczenie .................................... 101
Table 58. Description of the structure of Odliczenia for Rozliczenie ..................................... 102
Table 59. Description of the structure of Platnosc for Fa ...................................................... 104
Table 60. Description of the structure of PlatnosciCzesciowe for Platnosc .......................... 107
Table 61. Description of the structure of TerminyPlatnosci for Platnosc .............................. 107
Table 62. Description of the structure of RachunekBankowy for Platnosc ........................... 108
Table 63. Description of the structure of RachunekBankowyFaktora for Platnosc ............... 110
Table 64. Description of the structure of Skonto for Platnosc............................................... 111
Table 65. Description of the structure of WarunkiTransakcji for Fa ...................................... 114
Table 66. Description of the structure of Umowy for WarunkiTransakcji ............................. 117
Table 67. Description of the structure of Zamowienia for WarunkiTransakcji ...................... 117
Table 68. Description of the structure of Transport for WarunkiTransakcji .......................... 119
Table 69. Description of the structure of Przewoznik for Transport ..................................... 122
Table 70. Description of the structure of DaneIdentyfikacyjne for Przewoznik .................... 122
Table 71. Description of the element AdresPrzewoznika for Przewoznik ............................. 123
Table 72. Description of the structure of AdresPol for AdresPrzewoznika ........................... 124
Table 73. Description of the structure of AdresZagr for AdresPrzewoznika ......................... 125
Table 74. Description of the structure of WysylkaZ for Transport ........................................ 126
Table 75. Description of the structure of the element AdresPol for WysylkaZ ..................... 127
Table 76. Description of the structure of AdresZagr for WysylkaZ ........................................ 128
Table 77. The structure of the element WysylkaPrzez for Transport .................................... 129
Table 78. Description of the structure of AdresPol for WysylkaPrzez ................................... 129
Table 79. Description of the structure of AdresZagr for WysylkaPrzez ................................. 131
Table 80. Description of the structure of WysylkaDo for Transport ...................................... 131
Table 81. Description of the structure of AdresPol for WysylkaDo ....................................... 132
156
Table 82. Description of the structure of AdresZagr for WysylkaDo ..................................... 133
Table 83. Description of the structure of Zamowienie for Fa ................................................ 137
Table 84. Description of the structure of ZamowienieWiersz for Zamowienie ..................... 138
Table 85. Description of the structure of Stopka for Fa ......................................................... 148
Table 86. The structure of the element Informacje for Stopka ............................................. 149
Table 87. The structure of the element Rejestry for Stopka ................................................. 149
157

KSEF Strucutred Electronic Invoice Dec2022 en

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Structured Electronic Invoice

Information guide concerning the structure of FA(1)

Warsaw, December 2022

General Information ................................................................................................................... 3

What is a structured electronic invoice?

As of January 1st, 2022, using a structured electronic invoice is an option. It is planned to be

How to issue a structured electronic invoice?

Recipient’s consent to receive structured electronic invoices

Delivering an invoice in another form (after it has been sent to KSeF)

Rejecting an invoice by KSeF

If an invoice is rejected by KSeF, it is considered not issued. No identification number is

What kinds of accounting evidence are not issued in KSeF

4. Invoices issued in a cash register

Storing structured electronic invoices

Invoices generated via KSeF, no obligation to send JPK_FA

Format of fields (data) of the structured electronic invoice file

General information on the fields’ format:

1. The structured electronic invoice is an XML-format file.

2. The fields of the XML file come into three categories:

This principle is illustrated by the diagram below:

6. Amounts should be rounded up to 2 decimal places, if any (e.g. 12345.56).

In P_8B, P_12_XII, KursWaluty, KursUmowny, P_8BZ, P_12Z_XII, KursWalutyZ, amounts

7. All negative numbers should be preceded by the negative sign (“–”).

8. Dates should be entered as YYYY-MM-DD (e.g. 2022-01-10).

Symbols used in the XSD diagram:

Sequence of elements – obligatory

Sequence of elements – contingent

The main diagram structure of FA(1)

Diagram 2. The main diagram structure for FA(1)

Description of the main diagram structure of FA(1)

Element name Element description

Podmiot1 Contains information identifying the taxable person (seller).

Podmiot2 Contains information identifying the buyer of goods and/or

Podmiot3 Contains information identifying a third party entity/entities

PodmiotUpowazniony Contains information identifying an authorized entity referred to

Fa Contains detailed information concerning the transaction

The structure of the element Naglowek for FA(1)

Diagram 3. The structure of the element Naglowek for FA(1)

Table 2. Description of the structure of Naglowek for FA(1)

Element/field name Field/element description

DataWytworzeniaFa Date and time when the invoice is generated

SystemInfo Name of the IT system used by the taxable person [optional

The structure of the element Podmiot1 for FA(1)

Diagram 4. The structure of the element Podmiot1 for FA(1)

Table 3. Description of the structure of Podmiot1 for FA(1)

Element/field name Field/element description

The taxable person’s country, letter code “PL” should be

DaneIdentyfikacyjne Element containing data identifying the taxable person

Adres Element containing the taxable person’s address

AdresKoresp Element containing the taxable person’s address for

Email E-mail address of the taxable person (e.g. abc@xyz.pl)

Telefon Telephone number of the taxable person (e.g.

The field Telefon can appear up to 3 times.

StatusInfoPodatnika Status of the taxable person [optional field].

The following should the entered:

The taxable person may complete this field or leave it

Table 4. Description of the structure of DaneIdentyfikacyjne for Podmiot1

Field name Field description

Provide the number whereby the seller is identified for