ksef4dev · nawrotadam · Jul 2, 2026 · Jul 2, 2026 · Jul 3, 2026 · Jul 6, 2026
diff --git a/src/main/resources/i18n/labels.xml b/src/main/resources/i18n/labels.xml
@@ -28,6 +28,7 @@
     <entry key="row.uniqueRowId">Unikalny numer wiersza</entry>
     <entry key="row.netValueShort">Wartość netto</entry>
     <entry key="row.stateBefore">Stan przed</entry>
+    <entry key="row.exchangeRate">Kurs waluty</entry>
     <entry key="common.yes">Tak</entry>
     <entry key="duplicate.fromDate">Duplikat z dnia</entry>
     <entry key="invoice.advance">Faktura zaliczkowa</entry>
@@ -67,6 +68,7 @@
     <entry key="correctionType.other">Korekta skutkująca w dacie innej, w tym gdy dla różnych pozycji faktury korygującej daty te są różne</entry>
     <entry key="issuePlace">Miejsce wystawienia</entry>
     <entry key="exchangeRate">Kurs waluty</entry>
+    <entry key="exchangeRateCommonNote">Kurs waluty wspólny dla wszystkich wierszy faktury</entry>
     <entry key="discountPeriod">Okres, którego dotyczy rabat</entry>
     <entry key="exchangeRateDate">Data kursu waluty</entry>
     <entry key="previousAdvanceInvoices">Numery wcześniejszych faktur zaliczkowych</entry>

diff --git a/src/main/resources/i18n/labels_en.xml b/src/main/resources/i18n/labels_en.xml
@@ -28,6 +28,7 @@
     <entry key="row.uniqueRowId">Unique row ID</entry>
     <entry key="row.netValueShort">Net value</entry>
     <entry key="row.stateBefore">State before</entry>
+    <entry key="row.exchangeRate">Exchange rate</entry>
     <entry key="common.yes">Yes</entry>
     <entry key="duplicate.fromDate">Duplicate from</entry>
     <entry key="invoice.advance">Advance Invoice</entry>
@@ -67,6 +68,7 @@
     <entry key="correctionType.other">Correction effective on another date, including when dates differ for various items</entry>
     <entry key="issuePlace">Place of issue</entry>
     <entry key="exchangeRate">Exchange rate</entry>
+    <entry key="exchangeRateCommonNote">Common exchange rate for all invoice rows</entry>
     <entry key="discountPeriod">Discount period</entry>
     <entry key="exchangeRateDate">Exchange rate date</entry>
     <entry key="previousAdvanceInvoices">Previous advance invoice numbers</entry>

diff --git a/src/main/resources/templates/fa3/common-functions.xsl b/src/main/resources/templates/fa3/common-functions.xsl
@@ -61,4 +61,10 @@
             </xsl:otherwise>
         </xsl:choose>
     </xsl:function>
+
+    <!-- Counts distinct values, comparing them as decimals to preserve numeric equality regardless of formatting. -->
+    <xsl:function name="local:distinctDecimalCount" as="xsd:integer">
+        <xsl:param name="values"/>
+        <xsl:sequence select="count(distinct-values(for $v in $values return xsd:decimal($v)))"/>
+    </xsl:function>
 </xsl:stylesheet>
diff --git a/src/main/resources/templates/fa3/invoice-rows.xsl b/src/main/resources/templates/fa3/invoice-rows.xsl
@@ -29,13 +29,30 @@
         <xsl:attribute name="padding-bottom">4pt</xsl:attribute>
     </xsl:attribute-set>
 
+    <!-- Checks whether all rows share one exchange rate. Returns true when every row has a rate and all are numerically equal. -->
+    <xsl:function name="local:hasCommonExchangeRate" as="xs:boolean">
+        <xsl:param name="rows"/>
+        <xsl:sequence select="count($rows) = count($rows/crd:KursWaluty) and local:distinctDecimalCount($rows/crd:KursWaluty) = 1"/>
+    </xsl:function>
+
+    <!-- Checks whether the shared common-rate header may be shown.
+         Returns true when exchange rate is common between lines and the invoice has no before/after correction data. -->
+    <xsl:function name="local:showCommonExchangeRateHeader" as="xs:boolean">
+        <xsl:param name="rows"/>
+        <xsl:sequence select="local:hasCommonExchangeRate($rows) and not($rows[crd:StanPrzed])"/>
+    </xsl:function>
+
     <!-- Template for rendering the positions table -->
     <xsl:template name="positionsTable">
         <xsl:param name="faWiersz"/>
 
+        <!-- Show the per-line exchange rate column when a rate is present and the invoice rates are not common across all rows.
+             Checked invoice-wide so before/after correction rows are taken into account. -->
+        <xsl:variable name="showExchangeRateColumn" select="boolean($faWiersz/crd:KursWaluty) and not(local:hasCommonExchangeRate(//crd:FaWiersz))"/>
+
         <!-- Calculate column width for name based on presence of other columns -->
         <!-- Fixed columns: Lp (4%), Quantity (8%), Unit (5%) = 17% -->
-        <!-- Optional columns: Indeks (8%), GTIN/PKWiU (5%), PKOB (6%), CN (6%), KwotaAkcyzy (8%), P_6A (9%), P_9A (10%), P_9B (10%), P_10 (7%), P_12 (8%), P_11 (10%), P_11Vat (7%), P_11A (10%) -->
+        <!-- Optional columns: Indeks (8%), GTIN/PKWiU (5%), PKOB (6%), CN (6%), KwotaAkcyzy (8%), P_6A (9%), P_9A (10%), P_9B (10%), P_10 (7%), P_12 (8%), P_11 (10%), P_11Vat (7%), P_11A (10%), KursWaluty (8%) -->
         <xsl:variable name="nameColumnWidth">
             <xsl:variable name="fixedWidth" select="17"/> <!-- Lp + Quantity + Unit -->
             <xsl:variable name="indeksWidth" select="if ($faWiersz/crd:Indeks) then 8 else 0"/>
@@ -52,7 +69,8 @@
             <xsl:variable name="p11Width" select="if ($faWiersz/crd:P_11) then 10 else 0"/>
             <xsl:variable name="p11vatWidth" select="if ($faWiersz/crd:P_11Vat) then 7 else 0"/>
             <xsl:variable name="p11aWidth" select="if ($faWiersz/crd:P_11A) then 10 else 0"/>
-            <xsl:variable name="calculatedWidth" select="100 - $fixedWidth - $indeksWidth - $gtinWidth - $pkwiuWidth - $cnWidth - $pkobWidth - $kwotaAkcyzyWidth - $p6aWidth - $p9aWidth - $p9bWidth - $p10Width - $p12Width - $p11Width - $p11vatWidth - $p11aWidth"/>
+            <xsl:variable name="exchangeRateWidth" select="if ($showExchangeRateColumn) then 8 else 0"/>
+            <xsl:variable name="calculatedWidth" select="100 - $fixedWidth - $indeksWidth - $gtinWidth - $pkwiuWidth - $cnWidth - $pkobWidth - $kwotaAkcyzyWidth - $p6aWidth - $p9aWidth - $p9bWidth - $p10Width - $p12Width - $p11Width - $p11vatWidth - $p11aWidth - $exchangeRateWidth"/>
             <xsl:value-of select="concat($calculatedWidth, '%')"/>
         </xsl:variable>
 
@@ -105,6 +123,9 @@
             <xsl:if test="$faWiersz/crd:P_6A">
                 <fo:table-column column-width="9%"/> <!-- Data dostawy (P_6A) -->
             </xsl:if>
+            <xsl:if test="$showExchangeRateColumn">
+                <fo:table-column column-width="8%"/> <!-- Kurs waluty -->
+            </xsl:if>
 
             <!-- Table header -->
             <fo:table-header>
@@ -191,6 +212,11 @@
                             <fo:block><xsl:value-of select="key('kLabels', 'row.deliveryDate', $labels)"/></fo:block>
                         </fo:table-cell>
                     </xsl:if>
+                    <xsl:if test="$showExchangeRateColumn">
+                        <fo:table-cell xsl:use-attribute-sets="tableHeaderFont tableBorder table.cell.padding">
+                            <fo:block><xsl:value-of select="key('kLabels', 'row.exchangeRate', $labels)"/></fo:block>
+                        </fo:table-cell>
+                    </xsl:if>
                 </fo:table-row>
             </fo:table-header>
 
@@ -212,6 +238,7 @@
                 <xsl:with-param name="showP11" select="boolean($faWiersz/crd:P_11)" tunnel="yes"/>
                 <xsl:with-param name="showP11Vat" select="boolean($faWiersz/crd:P_11Vat)" tunnel="yes"/>
                 <xsl:with-param name="showP11A" select="boolean($faWiersz/crd:P_11A)" tunnel="yes"/>
+                <xsl:with-param name="showExchangeRate" select="$showExchangeRateColumn" tunnel="yes"/>
             </xsl:apply-templates>
         </fo:table-body>
         </fo:table>
@@ -233,6 +260,7 @@
         <xsl:param name="showP11" select="boolean(//crd:FaWiersz/crd:P_11)" tunnel="yes"/>
         <xsl:param name="showP11Vat" select="boolean(//crd:FaWiersz/crd:P_11Vat)" tunnel="yes"/>
         <xsl:param name="showP11A" select="boolean(//crd:FaWiersz/crd:P_11A)" tunnel="yes"/>
+        <xsl:param name="showExchangeRate" select="boolean(//crd:FaWiersz/crd:KursWaluty) and not(local:hasCommonExchangeRate(//crd:FaWiersz))" tunnel="yes"/>
         <fo:table-row>
             <fo:table-cell xsl:use-attribute-sets="tableFont tableBorder table.cell.padding" text-align="left">
                 <fo:block>
@@ -499,6 +527,13 @@
                     </fo:block>
                 </fo:table-cell>
             </xsl:if>
+            <xsl:if test="$showExchangeRate">
+                <fo:table-cell id="lineExchangeRate-{generate-id()}" xsl:use-attribute-sets="tableFont tableBorder table.cell.padding" text-align="right">
+                    <fo:block>
+                        <xsl:value-of select="crd:KursWaluty"/> <!-- Kurs waluty -->
+                    </fo:block>
+                </fo:table-cell>
+            </xsl:if>
         </fo:table-row>
     </xsl:template>
 

diff --git a/src/main/resources/templates/fa3/ksef_invoice.xsl b/src/main/resources/templates/fa3/ksef_invoice.xsl
@@ -865,11 +865,14 @@
                                             <xsl:value-of select="crd:Fa/crd:OkresFaKorygowanej"/>
                                         </fo:block>
                                     </xsl:if>
-                                    <xsl:if test="crd:Fa/crd:FaWiersz[1]/crd:KursWaluty">
-                                        <fo:block text-align="left" font-size="8pt">
+                                    <xsl:if test="local:showCommonExchangeRateHeader(crd:Fa/crd:FaWiersz)">
+                                        <fo:block id="exchangeRate" text-align="left" font-size="8pt">
                                             <fo:inline font-weight="bold"><xsl:value-of select="key('kLabels', 'exchangeRate', $labels)"/>: </fo:inline>
                                             <xsl:value-of select="crd:Fa/crd:FaWiersz[1]/crd:KursWaluty"/>
                                         </fo:block>
+                                        <fo:block id="exchangeRateCommonNote" text-align="left" font-size="8pt">
+                                            <xsl:value-of select="key('kLabels', 'exchangeRateCommonNote', $labels)"/>
+                                        </fo:block>
                                     </xsl:if>
                                     <xsl:choose>
                                         <xsl:when test="$currencyDate">

diff --git a/src/test/java/io/alapierre/ksef/fop/ExchangeRateTest.java b/src/test/java/io/alapierre/ksef/fop/ExchangeRateTest.java
@@ -0,0 +1,123 @@
+package io.alapierre.ksef.fop;
+
+import org.junit.jupiter.api.Test;
+import org.w3c.dom.Node;
+import java.net.URL;
+
+import static org.junit.jupiter.api.Assertions.assertNull;
+import static org.junit.jupiter.api.Assertions.assertTrue;
+import static org.junit.jupiter.api.Assertions.assertNotNull;
+
+/**
+ * Tests how the currency exchange rate ({@code crd:KursWaluty}) is visualized on FA(3) invoices.
+ */
+class ExchangeRateTest extends AbstractStyleSheetTest {
+
+    private static final String INVOICE_XPATH = "/fa3:Faktura";
+    private static final String EXCHANGE_RATE_HEADER_XPATH = "//fo:block[@id='exchangeRate']";
+    private static final String EXCHANGE_RATE_NOTE_HEADER_XPATH = "//fo:block[@id='exchangeRateCommonNote']";
+    private static final String FIRST_ROW_XPATH = "(//fo:table-cell[starts-with(@id,'lineExchangeRate')])[1]";
+    private static final String SECOND_ROW_XPATH = "(//fo:table-cell[starts-with(@id,'lineExchangeRate')])[2]";
+
+    @Test
+    void shouldCorrectlyDisplayDifferentLineRatesForVatInvoice() throws Exception {
+        URL input = resource("ExchangeRateTest/vat_different_rates_in_rows.xml");
+
+        String firstRowExpectedRate = "4.3200";
+        String secondRowExpectedRate = "4.500";
+
+        Node exchangeRateHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_HEADER_XPATH);
+        Node exchangeRateNoteHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_NOTE_HEADER_XPATH);
+        Node firstRow = transformFa3Invoice(input, INVOICE_XPATH, FIRST_ROW_XPATH);
+        Node secondRow = transformFa3Invoice(input, INVOICE_XPATH, SECOND_ROW_XPATH);
+
+        assertNull(exchangeRateNoteHeader, "Exchange rate header note should not be visible when rows have different rates");
+        assertNull(exchangeRateHeader, "Exchange rate header should not be visible when rows have different rates");
+        assertTrue(firstRow.getTextContent().contains(firstRowExpectedRate),
+                () -> "Expected line 1 exchange rate " + firstRowExpectedRate + " but got: " + firstRow.getTextContent());
+        assertTrue(secondRow.getTextContent().contains(secondRowExpectedRate),
+                () -> "Expected line 2 exchange rate " + secondRowExpectedRate + " but got: " + secondRow.getTextContent());
+    }
+
+    @Test
+    void shouldCorrectlyDisplaySameLineRatesForVatInvoice() throws Exception {
+        URL input = resource("ExchangeRateTest/vat_same_rates_in_rows.xml");
+
+        String firstRowExpectedRate = "4.3200";
+        String commonRateExpectedNote = "Kurs waluty wspólny dla wszystkich wierszy faktury";
+
+        Node exchangeRateHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_HEADER_XPATH);
+        Node exchangeRateNoteHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_NOTE_HEADER_XPATH);
+        Node firstRow = transformFa3Invoice(input, INVOICE_XPATH, FIRST_ROW_XPATH);
+
+        assertNotNull(exchangeRateNoteHeader, "Exchange rate header should be visible when rows have equal rates");
+        assertTrue(exchangeRateHeader.getTextContent().contains(firstRowExpectedRate),
+                () -> "Expected common exchange rate " + firstRowExpectedRate
+                        + " but got: " + exchangeRateHeader.getTextContent());
+
+        assertTrue(exchangeRateNoteHeader.getTextContent().contains(commonRateExpectedNote),
+                () -> "Expected common exchange rate note but got: " + exchangeRateNoteHeader.getTextContent());
+        assertNull(firstRow, "Per-line exchange rate column must not be shown when all line rates are equal");
+    }
+
+    @Test
+    void shouldCorrectlyDisplayIncompleteLineRatesForVatInvoice() throws Exception {
+        URL input = resource("ExchangeRateTest/vat_incomplete_rates_in_rows.xml");
+
+        String firstRowExpectedRate = "4.3200";
+
+        Node exchangeRateHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_HEADER_XPATH);
+        Node exchangeRateNoteHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_NOTE_HEADER_XPATH);
+        Node firstRow = transformFa3Invoice(input, INVOICE_XPATH, FIRST_ROW_XPATH);
+
+        assertNull(exchangeRateHeader,
+                "Exchange rate header should not be visible when rows have incomplete rates");
+        assertNull(exchangeRateNoteHeader,
+                "Exchange rate header note should not be visible when rows have incomplete rates");
+
+        assertNotNull(firstRow,
+                "Exchange rate should be shown per line when rows have incomplete rates");
+        assertTrue(firstRow.getTextContent().contains(firstRowExpectedRate),
+                () -> "Expected line 1 exchange rate " + firstRowExpectedRate + " but got: " + firstRow.getTextContent());
+    }
+
+    @Test
+    void shouldCorrectlyDisplayCorrectedExchangeRates() throws Exception {
+        URL input = resource("faktury/fa3/korygujaca/FA_3_Przyklad_3.xml");
+
+        String beforeCorrectionRate = "4.2106";
+        String afterCorrectionRate = "4.2142";
+
+        Node exchangeRateHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_HEADER_XPATH);
+        Node exchangeRateNoteHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_NOTE_HEADER_XPATH);
+        Node firstRow = transformFa3Invoice(input, INVOICE_XPATH, FIRST_ROW_XPATH);
+        Node secondRow = transformFa3Invoice(input, INVOICE_XPATH, SECOND_ROW_XPATH);
+
+        assertNull(exchangeRateHeader,
+                "Common exchange rate should not be shown when the rate is corrected");
+        assertNull(exchangeRateNoteHeader,
+                "Common exchange rate note should not be shown when the rate is corrected");
+        assertNotNull(firstRow,
+                "Exchange rate should be shown per line for a rate correction");
+        assertTrue(firstRow.getTextContent().contains(beforeCorrectionRate),
+                () -> "Expected before-correction rate " + beforeCorrectionRate + " but got: " + firstRow.getTextContent());
+        assertTrue(secondRow.getTextContent().contains(afterCorrectionRate),
+                () -> "Expected after-correction rate " + afterCorrectionRate + " but got: " + secondRow.getTextContent());
+    }
+
+    @Test
+    void shouldHideExchangeRateForCorrectionWithoutRateChange() throws Exception {
+        URL input = resource("ExchangeRateTest/correction_unchanged_rate.xml");
+
+        Node exchangeRateHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_HEADER_XPATH);
+        Node exchangeRateNoteHeader = transformFa3Invoice(input, INVOICE_XPATH, EXCHANGE_RATE_NOTE_HEADER_XPATH);
+        Node firstRow = transformFa3Invoice(input, INVOICE_XPATH, FIRST_ROW_XPATH);
+
+        assertNull(exchangeRateHeader,
+                "Common exchange rate header should not be shown on a correction that does not change the rate");
+        assertNull(exchangeRateNoteHeader,
+                "Common exchange rate note should not be shown on a correction that does not change the rate");
+        assertNull(firstRow,
+                "Per-line exchange rate column should not be shown on a correction that does not change the rate");
+    }
+}
diff --git a/src/test/resources/ExchangeRateTest/correction_unchanged_rate.xml b/src/test/resources/ExchangeRateTest/correction_unchanged_rate.xml
@@ -0,0 +1,87 @@
+<?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>2026-02-25T10:33:34.1462546Z</DataWytworzeniaFa>
+        <SystemInfo>Aplikacja Podatnika KSeF</SystemInfo>
+    </Naglowek>
+    <Podmiot1>
+        <DaneIdentyfikacyjne>
+            <NIP>1234567890</NIP>
+            <Nazwa>TEST SP z.o.o.</Nazwa>
+        </DaneIdentyfikacyjne>
+        <Adres>
+            <KodKraju>PL</KodKraju>
+            <AdresL1>ul. Test-Wilcza 1 Nowy Sącz 33-300 Nowy Sącz</AdresL1>
+        </Adres>
+    </Podmiot1>
+    <Podmiot2>
+        <DaneIdentyfikacyjne>
+            <NIP>1234567890</NIP>
+            <Nazwa>TEST 2 SP z.o.o.</Nazwa>
+        </DaneIdentyfikacyjne>
+        <Adres>
+            <KodKraju>PL</KodKraju>
+            <AdresL1>ul. Test-Wilcza 1 Nowy Sącz 33-300 Nowy Sącz</AdresL1>
+        </Adres>
+        <JST>2</JST>
+        <GV>2</GV>
+    </Podmiot2>
+    <Fa>
+        <KodWaluty>EUR</KodWaluty>
+        <P_1>2026-02-25</P_1>
+        <P_2>001/01/26/K</P_2>
+        <P_6>2026-01-01</P_6>
+        <P_13_1>0</P_13_1>
+        <P_14_1>0</P_14_1>
+        <P_14_1W>0.66</P_14_1W>
+        <P_15>0</P_15>
+        <Adnotacje>
+            <P_16>2</P_16>
+            <P_17>2</P_17>
+            <P_18>2</P_18>
+            <P_18A>2</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>KOR</RodzajFaktury>
+        <PrzyczynaKorekty>Błędna ilość.</PrzyczynaKorekty>
+        <DaneFaKorygowanej>
+            <DataWystFaKorygowanej>2026-02-13</DataWystFaKorygowanej>
+            <NrFaKorygowanej>001/01/26</NrFaKorygowanej>
+            <NrKSeF>1</NrKSeF>
+            <NrKSeFFaKorygowanej>210415750-20250310-FF4861C9CC3F-BA</NrKSeFFaKorygowanej>
+        </DaneFaKorygowanej>
+        <FaWiersz>
+            <NrWierszaFa>1</NrWierszaFa>
+            <P_7>Usługa transportowa</P_7>
+            <P_8A>szt.</P_8A>
+            <P_8B>1</P_8B>
+            <P_9A>800</P_9A>
+            <P_11>800</P_11>
+            <P_12>23</P_12>
+            <KursWaluty>4.2106</KursWaluty>
+            <StanPrzed>1</StanPrzed>
+        </FaWiersz>
+        <FaWiersz>
+            <NrWierszaFa>1</NrWierszaFa>
+            <P_7>Usługa transportowa</P_7>
+            <P_8A>szt.</P_8A>
+            <P_8B>2</P_8B>
+            <P_9A>800</P_9A>
+            <P_11>1600</P_11>
+            <P_12>23</P_12>
+            <KursWaluty>4.2106</KursWaluty>
+        </FaWiersz>
+    </Fa>
+</Faktura>