- From February 1, 2026, the new KSeF 2.0 system will be in effect for issuing corrective invoices.
- Corrective invoices in KSeF do not require stating the amounts before and after correction, except for advance invoice corrections; only the correction amount (difference) is needed.
- The required elements of a corrective invoice are specified in Article 106j(2) of the VAT Act and remain unchanged by recent amendments.
- The e-invoice structure FA(3) will be adapted to these VAT requirements, ensuring compliance from February 2026.
- Only the correction amount for the tax base and VAT needs to be entered, not the full values before and after correction.
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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