A mistake in each item of the invoice, as a rule, obliges the issuer to correct it. An error in the numbering of invoices can be corrected both by issuing a correction or a correction note. It is worth adding that the error in the invoice number is the so-called minor defects – the invoice does not meet the requirements set out in the regulations, but the defect itself does not affect the subject and the tax base.
Source: prawo.pl
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