- Corrective notes will no longer be used with the mandatory KSeF system.
- The main issue with corrections will be fixing an incorrect buyer’s NIP on an invoice.
- Experts suggest correcting such an invoice to zero and issuing a new one, though this is not explicitly stated in the regulations.
- Currently, corrective notes are used for minor errors, as allowed by VAT law, article 106k.
- This provision will be repealed on February 1, 2026, with the implementation of the mandatory National e-Invoice System.
- Corrective notes can currently fix errors like invoice date, buyer’s details, and NIP, but not errors related to amounts, rates, or quantities.
Source: podatki.gazetaprawna.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.
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