What happens if an invoice sent to KSeF is rejected? Do we correct the invoice and send it again? Can an invoice that has been rejected in KSeF be canceled or a Correction issued?
- An invoice that has been rejected is not considered issued, therefore no corrections or cancellations can be made to it. If an invoice is rejected by the system, it is up to the taxpayer to decide whether he wants to correct it and send it again to KSeF.
- An invoice may be rejected by the system only because the file structure does not match the logical formula or because it was entered into the system by an unauthorized person.
- We encourage you to implement mechanisms in your invoicing systems that check the compliance of the xml file with the logical structure pattern before sending the file, which will in practice eliminate the situation described in the question.
Will KSeF allow rejection of an invoice in the case of an incorrectly issued invoice by the taxpayer, e.g. to the wrong buyer?
- No, in such a case the invoice issuer will be obliged to issue an invoice correction.
Will formal errors on invoices require the issuance of a corrective invoice?
- The current wording of Art. 106j section 1 of the VAT Act obliges to issue a corrective invoice, among others: in a situation where the taxpayer finds an error in any item on the invoice.
- During the voluntary period of KSeF, in certain cases it is possible for the buyer to issue a correction note outside the system.
Please provide information about invoices issued ineorrectiy to a given buyer who does not accept them?
- If an invoice for an incorrect buyer is entered into the system (e.g. incorrect NIP), in order to correct the situation, a correcting invoice should be issued to zero with the incorrect NIP of the buyer and a separate invoice (original) with the correct NIP of the buyer.
- This results from systemic conditions. After processing, an invoice with an incorrect NIP number of the buyer will be made available to the entity with this NIP number (if such an entity exists).
- Therefore, from the above-mentioned description it follows that in such cases an invoice should not be issued to correct an incorrect NIP number with another correct one, because in the KSeF system there will be no situation where the invoice was received by an entity that is the actual party to the transaction, and only the NIP number provided in the invoice was incorrect.
How many corrective invoices can be issued in KSeF for one sales invoice?
- KSeF does not provide for any restrictions on the number of corrective invoices issued for one sales invoice.
What is the universally unique invoice line number (UU_ID)? How unique should it be? Should this number be the same on the corrected invoice as on the corrected one?
- The use of the UU_ID or UU_IDZ field is voluntary and allows for assigning unique numbers to invoice lines, which may facilitate their identification in the accounting systems used and allows for unambiguous linking of the line numbers of the original invoice with the line numbers in corrective invoices. The fields accept up to 50 characters.
The desired uniqueness is uniqueness on the scale of a given taxpayer or a given system used by a given taxpayer.
Source gov.pl
See also KR Group – Changes in VAT Invoice Correction with the Introduction of National e-Invoicing System
