An FA(3) invoice XML, line by line
FA(3) is the XML structure of invoices in KSeF, Poland's national e-invoicing system. This is one invented invoice, element by element, next to the workbook column the converter writes it to.
Three invented FA(3) invoices and a _metadata.json, in the layout of a KSeF export package.
The values
| Element | Value in the example | Meaning | Workbook column |
|---|---|---|---|
| Naglowek/ | FA | Form code. The attributes say which structure the file follows: kodSystemowy "FA (3)", wersjaSchemy "1-0E" | - |
| Podmiot1/ | 5251000201 | Seller's NIP (Polish tax identification number) | Seller NIP |
| Podmiot1/ | Przykład Logistyka sp. z o.o. | Seller's name | Seller name |
| Podmiot2/ | K-00917 | Customer number the seller uses for the buyer | Buyer customer number |
| Fa/ | PLN | Currency code (ISO 4217) | Currency |
| Fa/ | 2026-03-04 | Issue date | Issue date |
| Fa/ | Warszawa | Place of issue | Place of issue |
| Fa/ | FV/2026/03/0142 | Invoice number given by the seller | Invoice number |
| Fa/ | 2026-03-02 | Date of supply or completion of the service | Sale date |
| Fa/ | 18450.00 | Net amount at the standard rate (23% or 22%) | VAT summary sheet |
| Fa/ | 4243.50 | Tax on that amount | VAT summary sheet |
| Fa/ | 1200.40 | Net amount at the first reduced rate (8% or 7%) | VAT summary sheet |
| Fa/ | 96.03 | Tax on that amount | VAT summary sheet |
| Fa/ | 23989.93 | Total amount due (gross) | Gross total |
| Fa/ | 1 | Split payment mechanism: 1 = applies, 2 = does not | Split payment |
| Fa/ | VAT | Invoice type. VAT = standard invoice | Invoice type code |
| Fa/ | 1 | Line number (first line shown) | - |
| Fa/ | Transport krajowy, trasa Warszawa–Gdańsk, zestaw 24 t | Name of the goods or service | Description (Lines sheet) |
| Fa/ | kurs | Unit of measure | Unit (Lines sheet) |
| Fa/ | 3 | Quantity | Quantity (Lines sheet) |
| Fa/ | 4150.00 | Unit price net | Unit price net (Lines sheet) |
| Fa/ | 12450.00 | Net value of the line | Net value (Lines sheet) |
| Fa/ | 23 | Tax rate code | VAT rate code (Lines sheet) |
| Fa/ | GTU_13 | Goods and services group marker | GTU (Lines sheet) |
| Fa/ | 2026-03-18 | Payment due date | - |
| Fa/ | 6 | Payment method code. 6 = bank transfer | - |
| Fa/ | 00999999990000000000012345 | Bank account number | Bank account |
The file
The first part of the same file, with names and addresses left out for brevity.
<?xml version="1.0" encoding="UTF-8"?>
<Faktura xmlns="http://crd.gov.pl/wzor/2025/06/25/13775/">
<Naglowek>
<KodFormularza kodSystemowy="FA (3)" wersjaSchemy="1-0E">FA</KodFormularza>
<WariantFormularza>3</WariantFormularza>
<DataWytworzeniaFa>2026-03-04T09:15:22Z</DataWytworzeniaFa>
</Naglowek>
<Podmiot1>
</Podmiot1>
<Podmiot2>
<NrKlienta>K-00917</NrKlienta>
<JST>2</JST><GV>2</GV>
</Podmiot2>
<Fa>
<KodWaluty>PLN</KodWaluty>
<P_1>2026-03-04</P_1>
<P_1M>Warszawa</P_1M>
<P_2>FV/2026/03/0142</P_2>
<P_6>2026-03-02</P_6>
<P_13_1>18450.00</P_13_1>
<P_14_1>4243.50</P_14_1>
<P_13_2>1200.40</P_13_2>
<P_14_2>96.03</P_14_2>
<P_15>23989.93</P_15>
<Adnotacje>
<P_16>2</P_16><P_17>2</P_17><P_18>2</P_18><P_18A>1</P_18A>
<Zwolnienie><P_19N>1</P_19N></Zwolnienie>
<NoweSrodkiTransportu><P_22N>1</P_22N></NoweSrodkiTransportu>
<P_23>2</P_23>
<PMarzy><P_PMarzyN>1</P_PMarzyN></PMarzy>
</Adnotacje>
<RodzajFaktury>VAT</RodzajFaktury>
<FaWiersz>
<NrWierszaFa>1</NrWierszaFa>What to notice
- Element names such as
P_1orP_15say nothing by themselves; the field list gives each one in English. - There is no single net total.
P_13_1andP_13_2hold the net amounts of two VAT categories, with their tax inP_14_1andP_14_2. - Amounts are plain decimal text with a point:
23989.93.
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Questions
Is the example a real invoice?
No. The companies, numbers and amounts are invented for this site. The structure follows the FA(3) schema.
Where is the KSeF number in the file?
Nowhere. KSeF assigns the number after it accepts the file, so an FA(3) file never holds its own number. In the example the number is in the file name and in _metadata.json. See the KSeF number format.
Can I open the example in Excel?
Yes. Use "Try it with three sample invoices" on the converter, or download the workbook made from it.
Source: schemat_FA(3)_v1-0E.xsd (Ministry of Finance, KSeF documentation repository). Read 2026-11-10.