Corrections in KSeF: Farewell to the “yellow folder” and welcome to the era of ID

Simplified “In Minus” Corrections: Starting February 1, 2026, the KSeF system will eliminate the need for sellers to collect evidence of reconciliation for “in minus” corrections. The correction will be recognized when the e-invoice is issued in the KSeF system, and buyers will be required to reduce their input tax upon receiving a unique KSeF ID, making the process faster and more efficient.
End of Correction Notes and Rigorous Correction Process: Correction notes will no longer be allowed; instead, any errors must be rectified through structured correction invoices issued by the seller. Additionally, if an invoice is incorrectly issued to the wrong buyer, the seller must issue a correction to zero for the wrong recipient and a new invoice for the correct one, with specific methods for handling adjustments outlined in the FA(3) scheme.
Technical Precision Required: With KSeF, all invoices that have received an ID number cannot be canceled or deleted, requiring formal corrections for any errors. Businesses are advised to use draft invoices for customer approval before sending final versions to avoid errors, emphasizing the need for accurate data entry and robust accounting systems to prevent complications and ensure compliance.

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E-invoicing