Discount for 2025, Correction in 2026: Apply New or Pre-KSeF Rules?

• If a corrective invoice is issued in February 2026, new regulations apply according to Article 11 of the amending act.
• For the buyer, the decisive factor is the date of receipt of the corrective invoice.
• Sellers reduce the tax base and buyers decrease input VAT when a discount is granted.
• There is uncertainty for those who received a corrective invoice after January 31, 2025, for discounts granted before that date, regarding whether to apply old or new VAT rules.
• Applying new rules may risk future disputes with tax authorities, as old rules were more fiscally favorable to the state.

Source: podatki.gazetaprawna.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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