How to issue a correction invoice in KSeF?

After the introduction of the mandatory use of the National e-Invoicing System (KSeF) in Poland, the rules for issuing correction invoices will change. How will it be possible to issue correction of accounting documents in KSeF?   

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The rules for issuing correction invoices are set forth in Article 106j of the Value Added Tax Law. The regulations stipulate that a correction must be made if there is a mistake or error in any item of the invoice. This rule will not change after the introduction of KSeF, but the rules for issuing correction invoices will be different. 

How to issue a correction invoice in KSeF?

For each invoice uploaded to the National e-Invoice System, you will be able to issue any number of corrections. When creating them, you need to remember a few rules:

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• The correction invoice must also be issued in KSeF,
• The correction must be in the form of a structured invoice, conforming to the model logical structure published in the Central Repository of Model Electronic Documents (CRWDE) on the ePUAP platform,
• The correction must contain the same number that was assigned by KSeF to the corrected invoice,
• in the correction, the date of the original invoice must be indicated,
• in the system, you can (optionally) indicate the reason for issuing a correction invoice.

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Read more about structured invoice format 

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Corrective invoices in minus

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A special case of adjustment is in minus invoices, which reduce the VAT tax base. The National eInvoice System is expected to make the process of issuing them much easier, as it will eliminate the need for the taxpayer to have documentation in force today, confirming that the conditions for reducing the tax base have been agreed with the purchaser. 

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Current regulations do not specify what form the aforementioned documentation should take, which raises questions of a legal nature. After the introduction of KSeF, the tax administration will gain current insight into all invoices and their corrections in the system, making it unnecessary for taxpayers to have additional documentation.

Issuance of a correction invoice by the buyer  

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What if an error in the invoice is found by the buyer of the goods or services? In such a situation, he will be able to enter a proposal for a correction invoice into the system. It will be assigned a KSeF proposal number, after which the document will go back to the issuer. If it receives his approval, the system will assign an identification number to it and it will become a full-fledged corrective invoice.    

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