The VAT Act specifies the cases in which the taxpayer will be required to issue a correction invoice. A special type of invoice correcting its original content is the corrective note. It is issued by the buyer of the goods or service. In some cases, however, it will not be possible to issue a note.
Correction note – what can it correct?
Pursuant to Art. 106k paragraph. 1 of the VAT Act, the buyer of goods or services who received an invoice containing errors , except for errors in the data specified in art. 106e paragraph. 1 items 8-15 of the VAT Act, may issue an invoice called a correcting note. In general, the corrective note is used to rectify mistakes regarding any information related in particular to the seller or buyer or the designation of goods or services.
Source prawo.pl
