- Correction of an incorrect invoice in KSeF always requires issuing a correction invoice; annulment or withdrawal is not allowed.
- Current law only allows invoice annulment in rare cases involving paper invoices where no delivery or service occurred and both copies are retained by the issuer.
- With mandatory KSeF from 2026, only correction invoices will be allowed (no correction notes), and the Ministry of Finance will mediate invoice delivery and acceptance.
- The new system reduces flexibility for businesses, as invoices can no longer be treated as drafts to be adjusted after client feedback.
- Software providers recognize these challenges and are developing solutions to help businesses adapt to the new KSeF requirements.
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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