- From February 1, 2026, corrective invoices in KSeF do not require showing amounts “before” and “after” correction, except for advance invoices.
- Only the correction amount (difference) for the tax base and VAT needs to be included.
- The required elements of a corrective invoice are specified in Article 106j(2) of the VAT Act and remain unchanged by recent amendments.
- The new e-invoice structure FA(3) will be adapted to these VAT 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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