- How to legally change the buyer’s details on an invoice
- When to issue a corrective invoice and when to issue a corrective note
- Handling incorrect invoices in JPK_VAT
- VAT law requires specific buyer details on invoices including names or company names, addresses, and VAT identification numbers
- Correcting invoices with incorrect buyer details can be done in two ways
- Issuing a corrective invoice by the seller or VAT taxpayer
- Issuing a corrective note by the buyer for non-numeric data errors
- Conditions under which a seller can issue a corrective invoice
- Mistakes in any part of the invoice including buyer details
- Changes in the tax base or tax amount
- Returns of goods and packaging to the taxpayer
- Refunds to the buyer
- Requirements for a corrective invoice include
- Sequential number and date of issue
- Identifying number in the National e-Invoice System for the original invoice unless not applicable
- Details from the original invoice such as issue date, invoice number, taxpayer and buyer names, addresses, and VAT numbers
- Name or type of goods or services being corrected
- If applicable, the corrected tax base or tax amount with breakdowns
Source: ksiegowosc.infor.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.
