Corrective Invoices in KSeF 2026: Issuing Rules and Required Information under New Regulations

• From February 1, 2026, KSeF 2.0 will be mandatory, but the rules for issuing corrective invoices remain unchanged.
• Corrective invoices in KSeF do not require stating amounts “before correction” and “after correction,” except for advance invoice corrections.
• The corrective invoice must include: sequential number and date, KSeF identification number of the original invoice, relevant data from the original invoice, corrected item details, and the correction amount for the tax base or VAT.
• Only the difference (correction amount) needs to be shown, not the full amounts before and after correction.
• The new e-invoice structure FA(3) is aligned with these VAT requirements and will be effective from February 1, 2026.

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.

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