- Correction Mechanism Remains: Despite concerns about correcting invoices after the introduction of the mandatory KSeF, taxpayers can still use corrective invoices as outlined in Article 106j of the VAT Act. Corrections must be made in a structured format if the original invoice was issued in that manner.
- Elimination of Correction Notes: Starting February 1, 2026, the issuance of correction notes will be prohibited, requiring taxpayers to adapt their processes. Instead, “worthless” correction invoices can be used for non-amount data corrections, while the ability to issue “zero” corrections will be limited to specific cases, such as errors in the NIP number.
- Adaptation Required: Taxpayers will need to adjust their accounting systems and procedures to comply with these new regulations, but the fundamental right to correct invoices remains intact, albeit with stricter guidelines on how corrections can be executed.
Source MDDP
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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