KSeF entry and the elimination of correction notes from February 2026

• Mandatory KSeF Implementation:
  • Poland’s National e-Invoicing System (KSeF) becomes mandatory starting 1 February 2026 for large taxpayers (turnover > PLN 200 million), and gradually for others by April 2026. All invoices must be issued and received through KSeF in a structured XML format (FA(3) schema). [poland-accounting.eu], [dudkowiak.com]
• Elimination of Correction Notes:
  • From February 2026, correction notes (noty korygujące) will no longer be recognized under VAT law (Article 106k repealed). Currently, these notes allow buyers to correct minor errors (e.g., invoice date, buyer details, NIP). Under KSeF, this practice ends. [vatupdate.com], [tpa-global.com]
• New Correction Process:
  • Any error must be corrected by the seller issuing a structured corrective invoice via KSeF.
  • Buyers may still send a document labeled “correction note” for information purposes, but it will have no legal effect; the seller remains responsible for issuing the corrective invoice. [vatupdate.com]
  • Corrective invoices will include the KSeF ID of the original invoice and follow rules in Article 106j of the VAT Act. Only the correction amount (difference) needs to be shown, not full before/after values (except for advance invoices). [www.homema…simple.com]
• Impact on Businesses:
  • Companies must adapt their ERP/accounting systems to handle structured corrective invoices.
  • Collective corrections (e.g., bonuses) may be technically challenging because each correction must reference the original invoice’s KSeF number. [roedl.pl]

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Useful Articles

1. How to Correct Errors Without Correction Notes in the New KSeF System – VATupdate [vatupdate.com]
2. Poland confirms KSeF e-Invoicing mandatory from 1 Feb 2026 [poland-accounting.eu]
3. Corrective Invoices in KSeF: New Issuing Rules from February 2026 [www.homema…simple.com]
4. Correcting invoices in KSeF – Rödl & Partner [roedl.pl]

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