Changes in VAT Invoice Correction with the Introduction of National e-Invoicing System

• Obligatory National e-Invoicing System (KSeF) will bring changes to the process of correcting and settling invoices.
• Invoices covered by KSeF will be corrected with structured corrective invoices.
• Invoices exempt from KSeF will be corrected in their existing form.
• The use of credit notes to correct invoice data will no longer be permitted.
• It will be possible to correct an invoice down to zero and re-issue it for technical reasons.
• The VAT SLIM package introduced by the Ministry of Finance will become obsolete with the implementation of KSeF.
• Structured invoices issued through KSeF will require confirmation of receipt for corrective invoices sent in a different form.
• Correction of output VAT currently takes place in the accounting period for which the corrective invoice was issued.
• Mandatory KSeF will simplify the system for correcting invoices.
• Corrective invoices can be structured or non-structured, and the correct accounting period must be determined.

Source: krgroup.eu

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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