Interpretation by the Director of the National Tax Information confirms that businesses can make VAT corrections “in minus” through the National e-Invoice System (KSeF) without the need for additional documentation, regardless of the form of the original invoice.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.