# JPK_FA(4)

Source: https://xmlvalid.com/schemas/jpk-fa-4

> The Polish audit file of issued invoices, sent on request of the tax authority.

JPK\_FA lists the VAT invoices a company issued in a period, with their lines and control totals. It is sent when a tax office asks for it during an audit.

- Type: XSD
- Version: 4, 1-0
- Namespace: `http://jpk.mf.gov.pl/wzor/2022/02/17/02171/`
- Root element: `JPK`
- Publisher: Ministerstwo Finansów (Poland) (Published by the Polish Ministry of Finance for implementers), source: https://www.gov.pl/web/kas/struktury-jpk
- Validate against it: https://xmlvalid.com/validate?schema=jpk-fa-4

## Notes

- The schema checks structure and data types, not whether the control totals add up.
- The imports of the shared type schemas point at local copies. The example is by xmlvalid.com, with dummy NIP numbers.