Errors found in the VAT-R declaration can be corrected in the form of an update, not a correction

It is true that the VAT Act does not provide for the possibility of submitting a correction of the VAT-R form, errors in the declaration can be corrected by updating the declaration. An interesting fact, however, is that the tax authority, in issued interpretations, uses the word “correction” to refer to the VAT-R form.

Source prawo.pl