Missing JST and GV in Podmiot2: what to enter

What this error means

The buyer's details (Podmiot2) are missing the JST field, the GV field, or both. Every FA(3) invoice must have them, and for an ordinary customer you enter 2 in both, meaning "not applicable".

They are two yes/no questions: does the invoice concern a subordinate unit of a local government (JST, jednostka samorządu terytorialnego), and does it concern a member of a VAT group (GV, grupa VAT)? An answer is always required, even when it's "no". A file without these fields doesn't conform to the schema, so KSeF won't accept it.

Why FA(3) requires it

The Ministry of Finance's FA(3) information brochure (broszura) describes both fields in Podmiot2 as mandatory: 1 means the invoice concerns a subordinate JST unit or a VAT group member, 2 means it doesn't. The value 1 brings a second requirement: in Podmiot3 you give that unit's details (NIP or IDWew) with role 8 for a JST unit or 10 for a VAT group member. That way KSeF also makes the invoice available to that unit.

Our validator reports this error when Podmiot2 has no JST element (code PODMIOT2_JST_MISSING) or no GV element (code PODMIOT2_GV_MISSING). A value of 1 without a matching Podmiot3 is a separate message. The XSD schema also requires both fields, so the same omission may appear in the list a second time, as a schema error.

How to fix it

1. Find the Podmiot2 section in the file.
2. Add JST and then GV at the very end of the section, after Adres and any DaneKontaktowe, NrKlienta or IDNabywcy fields. The order is fixed.
3. Enter 2 in both if you're selling to an ordinary business. Enter 1 only when the invoice really concerns a subordinate JST unit or a VAT group member, and add Podmiot3 in that case.

<!-- ❌ JST and GV missing -->
<Podmiot2>
  <DaneIdentyfikacyjne>
    <NIP>9876543210</NIP>
    <Nazwa>Studio Nabywcy sp. z o.o.</Nazwa>
  </DaneIdentyfikacyjne>
  <Adres>
    <KodKraju>PL</KodKraju>
    <AdresL1>ul. Testowa 1, 00-001 Warszawa</AdresL1>
  </Adres>
</Podmiot2>
<!-- ✅ Ordinary customer: JST and GV = 2 -->
<Podmiot2>
  <DaneIdentyfikacyjne>
    <NIP>9876543210</NIP>
    <Nazwa>Studio Nabywcy sp. z o.o.</Nazwa>
  </DaneIdentyfikacyjne>
  <Adres>
    <KodKraju>PL</KodKraju>
    <AdresL1>ul. Testowa 1, 00-001 Warszawa</AdresL1>
  </Adres>
  <JST>2</JST>
  <GV>2</GV>
</Podmiot2>

When the buyer is a municipality (gmina) and the goods go to one of its schools, set JST to 1 and add the school in Podmiot3:

<Podmiot2>
  <DaneIdentyfikacyjne>
    <NIP>1111111111</NIP>
    <Nazwa>Gmina Przykładowo</Nazwa>
  </DaneIdentyfikacyjne>
  ...
  <JST>1</JST>
  <GV>2</GV>
</Podmiot2>
<Podmiot3>
  <DaneIdentyfikacyjne>
    <NIP>2222222222</NIP>
    <Nazwa>Szkoła Podstawowa nr 1 w Przykładowie</Nazwa>
  </DaneIdentyfikacyjne>
  <Rola>8</Rola>
</Podmiot3>

Where it usually comes from

JST and GV are new in FA(3). Templates and exports built for FA(2) don't generate them, so the error usually shows up in files from a custom export or from older software that hasn't been fully updated. The other changes between the two versions are in our comparison of FA(2) and FA(3).

The same error is briefly covered in our overview of the most common FA(3) errors. Once you've fixed it, check the invoice again.