As of 1 February 2026, with the introduction of mandatory KSeF, some of the rules for issuing and settling corrective invoices will also change. These amendments will affect both the taxpayers’ obligations regarding the proper documentation of transactions and the way of settlement of corrective invoices for VAT purposes. Below, we present the overview of the most important changes in this area.
Requirements for Corrective Invoices Issued within and outside KSeF
Corrective invoices issued in KSeF will be subject to the same requirements as original invoices when it comes to the mandatory structured invoice template (currently the FA(3) schema) and the rules on issuing and making documents available. The scope of data required on corrective invoices, as previously specified in the VAT Act, will be still applicable. However, it should be noted that including the unique identification number assigned in KSeF, i.e., the KSeF ID of the original invoice on each corrective invoice is mandatory (Article 106j(2)(2a)). Due to the obligation to use KSeF, this number will become an integral element of the corrective invoice, allowing it to be linked to the original document.
Generally, corrective invoices to structured invoices may be issued only once the original invoice has been assigned with a KSeF ID, if it was issued in the so‑called offline24 mode (based on Article 106nda(1)), during KSeF unavailability (as defined in Article 106ne(4)), or during a KSeF failure announced by the Ministry of Finance under Article 106ne(1) of the VAT Act. In practice, in such situations, the waiting period before a corrective invoice can be issued may be significantly prolonged, as the regulations do not allow the issuance of a corrective invoice without the KSeF ID of the original document.
It should also be remembered that invoices in paper or electronic form will continue to be used in business transactions, and corrective invoices will be issued in the same form, in line with the existing requirements under the VAT Act. This will be applicable if there is no obligation to use KSeF, in particular for invoices issued by foreign entities (without a seat or fixed establishment in Poland) or for invoices issued to individuals not conducting business activity.
Settlement of credit notes by the seller
The rules for settling “in minus” corrective invoices (i.e. credit notes) will look entirely different. For corrective invoices issued from 1 February 2026, the obligation to collect documentation confirming the arrangements and fulfilment of the conditions for reducing the taxable base will no longer be applicable.
From the perspective of a seller using KSeF, a standard structured credit note relating to discounts, price reductions or returned goods (the cases specified in Article 29a(10)(1–3) of the VAT Act), or issued due to an error in the tax amount on the original invoice, should be reported in the VAT return for the period in which it was issued (submitted to KSeF).
Similarly, if a corrective invoice is issued under one of the three special modes provided for in the VAT Act—namely “offline24” (Article 106nda(1)), during KSeF unavailability (Article 106nh(1)), or during a system failure (Article 106nf(1))—and is made available to the buyer within KSeF, it should be settled only on the date of its submission to KSeF.
On the other hand, invoices issued in offline24 mode or during unavailability for buyers not obliged to use KSeF (e.g., foreign entities, individuals not conducting business activity) must be made available to the buyers outside KSeF and may be reported on the date on which confirmation of their receipt is obtained, provided this occurs before they are later sent to KSeF. Similarly, any invoices issued during a KSeF failure (Article 106nf(1)) may be reported on the date they are actually delivered to the buyer if it occurs earlier than their submission to KSeF after the failure is over.
With respect to corrective invoices issued in another form—i.e., on paper or electronically (e.g., by taxpayers not subject to the KSeF obligation)—Article 29a(13a) of the VAT Act requires them to be included in the VAT settlement period in which the seller obtains confirmation of receipt of the correction by the buyer. For invoices issued outside KSeF, the obligation to collect confirmations of receipt for the corrective invoices reducing the output tax therefore returns.
According to the amended wording of Article 29a(15), the condition of possessing confirmation of receipt of the corrective invoice by the buyer does not apply, among others, to:
- the export of goods and intra-Community supply of goods;
- the supply of goods and provision of services where the place of taxation is outside Poland;
- sales of electricity, piped gas, energy and gas distribution services, telecommunications services, and other services (listed in items 24–37, 50 and 51 of Annex 3 to the VAT Act);
- the specific situation in which the seller obligated to obtain confirmation of receipt of the corrective invoice, despite the efforts made, cannot receive it, provided they hold evidence confirming attempts to deliver the corrective invoice and indicating that the buyer is aware of the “new” terms of the transaction.
Settlement of credit notes by the buyer
For a buyer obliged to reduce the amount of input VAT, the situation looks quite simple, as the reduction should be done on the day the corrective invoice is received. However, if the buyer has not yet exercised the right to deduct VAT from the original invoice, the correction must be reported in the same period in which the original purchase is included (Article 86a(19a) of the VAT Act).
It should be noted that for structured invoices, the VAT Act stipulates that the date of receipt of the invoice by the buyer via KSeF is deemed to be the same as the date on which the KSeF ID is assigned (Article 106na(3)). Therefore, for taxpayers using KSeF, the date of assigning the KSeF ID is also the date of receipt of the document (even if it is physically downloaded from the system at a later time), both for invoices issued online, in offline24 mode, or during KSeF unavailability.
However, if purchase invoices issued in KSeF are delivered in another (agreed) form due to the buyer’s status—particularly in the case of foreign entities not obliged to use KSeF—the actual moment of receipt will determine the date on which the correction is reported by the buyer. Similarly, the actual date of receipt will determine the settlement date of a corrective invoice properly issued outside KSeF, in paper or electronic form, as well as during a KSeF failure, provided that in the latter case the date of assigning the KSeF ID is later.
Corrective Notes are already history
With the introduction of mandatory KSeF, the possibility of issuing corrective notes goes away. Until the end of January 2026, buyers could have still used such notes to correct certain errors not related to amounts or tax (e.g., delivery date, address, buyer’s VAT ID number, product description). However, Article 106k of the VAT Act, which previously specified the rules for issuing corrective notes, was repealed as of 1 February 2026. As a result, any errors appearing on invoices—regardless of whether they were issued within KSeF or outside the system—may now be corrected only by the seller through a corrective invoice.
It is worth to mention about one exceptional case in which an invoice issued in KSeF contains an incorrect buyer VAT ID number (despite other correct buyer’s details), which until the end of January 2026 could have been “fixed” with a corrective note. However, in KSeF, such an invoice will be available to the entity whose VAT ID number was incorrectly used. Therefore, the Ministry of Finance indicates that in such case, the seller should issue a corrective invoice to cancel the wrong invoice, and then issue a new, correct invoice with the proper buyer VAT ID.
Summary
The changes introduced on 1 February 2026 in connection with the KSeF obligation will undoubtedly simplify the settlement of corrective invoices for both sellers and buyers using KSeF, as the date of submitting the correction to KSeF will generally determine the moment of the settlement for VAT purposes. At the same time, taxpayers have been released from the previous obligation to collect documentation confirming the arrangements and fulfilment of conditions for corrections. Moreover, all types of errors must now be corrected only by sellers. However, for invoices issued outside KSeF, the obligation to collect confirmations of receipt returns.
