There are no obstacles to issue one collective corrective invoice to several invoices documenting the original sale to the same recipient.
In the practice of business transactions, there are cases when the granted post-transaction discount applies to all invoices from a given period (e.g. a month, a quarter, etc.). In such a case, the applicable regulations allow for the issuance of a collective corrective invoice for the period covered by the discount. But what if the discount granted concerns only one range of goods or services, and the invoices issued in a given period also document other sales? In such a situation, it is possible to issue a collective corrective invoice, but it must contain all the data included in the original invoices.
Source Rzeczpospolita
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