Correction invoice in Poland in 2026
When to issue a correction, what cannot be set to zero due to lack of payment, correction note, VAT settlement and corrections in the KSeF.
A correction invoice documents a change in the tax base or an error on the invoice. Failure to pay in itself does not allow properly documented sales to be reset to zero.
When to issue a correction
The Seller issues a correction invoice, among others, when:
- granted a discount or rebate,
- goods or payment returned,
- price increased,
- the price, rate, tax amount or other data was incorrect.
The correction must clearly indicate the original invoice and the correct content of the change.
Cancellation and correction
An invoice can only be canceled in exceptional circumstances when it does not document an actual transaction and has not been entered into legal circulation. An invoice placed on the market cannot be "reversed" arbitrarily.
Failure to receive payment does not mean that there was no sale. In such a case, debt collection, relief for bad debts or other appropriate mechanisms are used, not a fictitious correction to zero.
Correction note
The note is issued by the buyer and requires the seller's acceptance. It can correct selected formal data, but not amounts, VAT rates or the scope of services.
You may not use the note to change the actual purchaser to another entity. An error in the NIP must be assessed according to the nature of the error.
Settlement of VAT correction
The moment of correction depends on the reason and the party to the transaction.
In the case of an in minus adjustment, the seller must have documentation confirming the agreement with the buyer on the terms of the reduction and their fulfillment, unless a statutory exception applies. The buyer adjusts the VAT charged in accordance with the moment of fulfillment of the agreed conditions.
An upside correction caused by an error that existed from the beginning may require going back to the original period. If the cause arose later, the settlement may be current. There is no single rule "always on the date of issue of the correction".
KSeFIf the correction invoice is subject to the mandatory KSeF, it is issued as a separate structured invoice with reference to the original invoice. The method of indicating the KSeF number depends on whether the original document had such a number.
KSeF does not assign internal numbering to the seller instead of his own number. Assigns an additional number identifying the invoice in the system.
Sources
Do you need to settle a correction?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.