The Future of Correction Notes in the KSeF: Changes and Implications

• Change in Status of Correction Notes: The repeal of Article 106k on February 1, 2026, does not eliminate correction notes but changes their status from being classified as invoices. While they will still be issued, they will no longer require the same formal approval as before.
• Impact on Domestic Transactions: Although correction notes will still be available for issuing, the lack of formal recognition may complicate domestic transactions. The KSeF system centralizes the invoicing process and places full responsibility for invoice content on the issuer, making it challenging to maintain current correction note practices.
• Self-Assessment for Buyers: Buyers can still issue a document labeled as a “correction note” to inform sellers of errors, but these notes will not hold the same weight as invoices, and sellers will need to create structured corrective invoices based on the content of the correction note issued by the buyer.

Source Dawid Milczarek

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How to Correct Errors Without Correction Notes in the New KSeF System?

• 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• This provision will be repealed on February 1, 2026, with the implementation of the mandatory National e-Invoice System.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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