A factor on a KSeF invoice: Podmiot3 and the payment account
Where to enter a factor in Poland's FA(3), how to identify its role and where to provide its bank account without replacing the buyer.
Enter the factor as a third party, not instead of your customer. In FA(3), use Podmiot3 with 1 in Rola. The factor's payment account has a separate location: Fa/Platnosc/RachunekBankowyFaktora. Providing the factor's details and account is optional.
Seller, buyer and factor are separate entries
Podmiot1 contains the seller's details and Podmiot2 the buyer's. Podmiot3 allows details of other parties associated with the invoice. Entering a factor there does not replace the buyer's details.
An organisational example: you invoice a customer and also want to include the factoring company's details. The customer stays in Podmiot2; the factor goes in Podmiot3 with role 1. This illustrates data placement, not the validity of a factoring agreement or assignment.
Which factor details can be included?
Poland's Ministry of Finance describes identification details, particularly the NIP and the person's full name or company name. An address, correspondence address, email and telephone number can also be provided.
Using factoring does not mean every such field must be completed. Including the factor in Podmiot3 is optional. If included, role 1 identifies a factor. Source: Ministry handbook, sections 2.2 and 2.2.1.
Where does the payment account go?
Within Fa/Platnosc, RachunekBankowyFaktora can contain the factor's full account number and SWIFT code. There are also entries for a bank's own-account indicator, the bank name and an account description. The bank name and description can each contain 256 characters.
Payment terms and method are separate entries within Fa/Platnosc: TerminPlatnosci and FormaPlatnosci, or PlatnoscInna with OpisPlatnosci. The factor's identification details are therefore not the location for the account number or payment deadline. Source: Ministry handbook, section 2.2.1.
What to prepare for your invoicing software
This is an organisational recommendation, not an additional legal obligation:
- Separate the customer's details from the factor's.
- Prepare the factor details you want to include and role
1. - Prepare the appropriate factor account and the agreed payment terms and method.
- Check which FA(3) elements your software uses for this information.
This article covers data representation in Poland's FA(3). It does not determine assignment validity, tax consequences, split-payment rules or verification against the Polish VAT whitelist.
FAQ
Does the factor become the invoice buyer?
Entering the factor as Podmiot3 with role 1 does not replace the buyer's details in Podmiot2. This distinction concerns data representation in FA(3).
Are the factor's details mandatory?
No. The Ministry handbook describes including the factor in Podmiot3 as optional; this does not require completion of all its details.
Where is the factor's bank account?
In RachunekBankowyFaktora within Fa/Platnosc. Payment terms and method have separate fields within that section.
Source and scope
Based on the KSeF 2.0 handbook, part II, August 2026 edition, sections 2.2–2.2.1. Its cover states the legal position as at 1 February 2026; the edition date is not a legislative effective date. The source was checked on 7 October 2026.