VAT Corrective Invoice Documenting Granted Cash Discount

• Polish VAT law does not expressly specify how to correct an invoice when a cash discount (skonto) is granted.
• A taxpayer may issue a structured corrective invoice in KSeF for skonto that adjusts only the total final amount of the original invoice.
• There is no need to correct each invoice line item separately.
• The discount is conditional and becomes effective only when the buyer pays before the due date, at which point the VAT taxable base is reduced.

Source: prawo.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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