- From February 1, 2026, KSeF 2.0 will be in effect, but the rules for issuing corrective invoices remain unchanged.
- Corrective invoices in KSeF do not require stating the amounts before and after correction, except for advance invoice corrections.
- The corrective invoice must include: its number and date, the KSeF ID of the original invoice, relevant data from the original invoice, the corrected amount (if it affects the tax base or VAT), and the correct content of corrected items.
- Only the difference (correction amount) needs to be shown, not the full amounts before and after correction.
Source: ksiegowosc.infor.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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