Poland Clarifies Timing of Input VAT Reductions for In-Minus Corrections

Summary

• Poland’s Supreme Administrative Court held in judgment I FSK 1005/23 of 24 March 2026 that an input VAT reduction was reportable in the period in which the buyer received the in-minus corrective invoice. [getsix.eu], [hlb-poland.global]
• The correction in the case was received in November 2018 and related to an original invoice issued in January 2013. The Court did not require the buyer to reopen the original 2013 reporting period. [getsix.eu], [hlb-poland.global]
• For structured corrective invoices from 1 February 2026, receipt is generally connected with assignment of the KSeF number, subject to the applicable statutory procedure. [getsix.eu], [hlb-poland.global]

Extended article

The NSA judgment addresses the recurring question of whether a downward VAT correction must be recognised retrospectively or in the period of receipt.

The Court held that the buyer had to reduce input VAT in its November 2018 settlement, when it received the correction, rather than reopen 2013. [getsix.eu], [sip.lex.pl]

KSeF makes this timing increasingly system-dependent. For a standard structured correction, the legal date of receipt is generally linked to the date on which KSeF assigns its identification number, not the date on which the buyer’s accounting team downloads or approves the document. [getsix.eu], [hlb-poland.global]

External source: Detailed analysis of judgment I FSK 1005/23 and KSeF correction timing. [getsix.eu]

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