Corrective Invoices in KSeF from February 2026: Issuing Rules and Required Information

• From February 1, 2026, the new KSeF 2.0 system will be in effect for issuing corrective invoices.
• The rules for issuing corrective invoices in KSeF do not change; it is not required to state the amounts before and after correction, except for advance invoice corrections.
• Corrective invoices must include specific elements as defined by VAT law, such as invoice number, date, reference to the original invoice, seller and buyer data, corrected items, and the correction amount.
• Only the difference (correction amount) needs to be shown, not the full amounts before and after correction.
• The new e-invoice structure FA(3) will be adapted to these 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.

---

---