Poland JPK_FA — Invoice Audit File
On-demand SAF-T invoice ledger XML (Faktury) for tax inspections — Odoo 18 & 19
JPK_FA is the Polish invoice audit file the Krajowa Administracja Skarbowa (KAS) can require a taxpayer to hand over during a tax inspection. Unlike the monthly JPK_VAT, JPK_FA is produced on demand for any date range and lists the sales invoices you issued — at both invoice-header and invoice-line level — on the current Ministry of Finance schema (4).
On-demand date-range export
Pick a DataOd … DataDo window; Odoo
aggregates the posted customer invoices and credit notes into one
JPK_FA XML file with both control blocks (FakturaCtrl,
FakturaWierszCtrl) and a downloadable attachment.
Full Faktura field mapping
Issue date (P_1), number (P_2A), buyer/seller names + addresses
(P_3A–P_3D), NIP (P_4B/P_5B), sale date (P_6), net + VAT split by
rate (P_13_1–P_14_4), 0%/exempt/np nets (P_13_5–P_13_7), gross total
(P_15) and the RodzajFaktury marker.
FakturaWiersz line detail
One FakturaWiersz per invoice line — description (P_7),
unit + quantity (P_8A/P_8B), unit price (P_9A), net value (P_11) and
the VAT rate token (P_12: a percent, zw or
np) — with a real summed control total.
Real identifier validation
The official check-digit algorithms for the NIP (10-digit, mod-11), REGON (9 / 14-digit) and PESEL (11-digit, with embedded-date plausibility), applied on company and partner so typos are caught before the file is built.
Correction (KOREKTA) handling
Credit notes are emitted as KOREKTA invoices and carry
NrFaKorygowanej referencing the original — enforced by a
Poland rule set layered on the engine's EN 16931-style core.
VAT-rate buckets
Poland's 23% standard, 8% and 5% reduced, 0%, exempt (zw) and out-of-scope (np) buckets mapped to the correct header P_13_x / P_14_x fields and the P_12 line token.
Built on the e-Invoice Core Engine + JPK_VAT
Depends on the shared e-Invoice Core Engine (validation framework, profile registry) and the companion Poland JPK_VAT module (NIP fields reused). The onboarding wizard, an optional flag-pending cron and a per-invoice validate action complete the workflow.
Disclosure: this module generates a JPK_FA XML file locally for you to download and hand to the tax authority. It transmits nothing on its own; your NIP, REGON and tax-office code are stored solely on your own database.
Screenshots
Jpk Fa Invoice Register Expo
Jpk Fa Exports List
Update date: 2026-07-02