With the introduction of KSeF in Poland, some rules concerning the issuance of corrective invoices and their settlement in VAT returns have been also changed.
Please find below a short summary of the key aspects connected to credit/debit notes issued as of 1st February 2026, which shall be considered while issuing corrective invoices as well as reporting them in your company’s VAT settlements.
Details on the corrective invoices
Generally, the scope of information which shall be included on the corrective invoices has not changed. However, when it comes to the invoices issued in e-National Invoicing system, i.e. KSeF, each correcting invoice must contain the unique KSeF ID of the initial invoice. Without this number, no correction can be issued, so in practice, the taxpayers obligated to use KSeF may be forced to wait until the KSeF ID is assigned to the invoice initially issued during KSeF unavailability or failure. Of course, it is not applicable to the invoices issued outside of KSeF, when issuing structured invoices is not mandatory for a seller (e.g. as in case of foreign entities without fixed establishment in Poland).
Corrective notes can no longer be issued
Till the end of January 2026, it was still possible for a purchaser to correct some minor mistakes on the invoices concerning VAT number of purchaser, address, date of delivery etc. As of 1stFebruary 2026, the provision regulating possibilities of issuing corrective notes by buyers was repealed. Therefore, any mistakes on the invoices already issued – either via KSeF or in other form – may be corrected only by issuing the corrective invoice by suppliers.
New way of the credit notes settlement
With the introduction of the obligatory KSeF, the conditions for reporting credit notes referring to local transactions taxed in Poland have changed both for supplier and purchasers. There is no obligation to gather documents confirming the agreements on the new conditions and their fulfillment for the credit notes issued as of 1st February 2026, as it has been so far.
According to the new VAT regulations, entities using KSeF will be entitled to report sales credit notes on the day of sending them to KSeF, while purchasers will be obligated to reduce the tax base on the day of assigning KSeF ID to the particular credit note. The VAT Act stipulates that the time of assignment of the KSeF ID to the invoice is deemed as the moment of receipt of that invoice by a buyer (even if physically the invoice is downloaded later from the system). In practice, usually the day of sending the document to KSeF and assigning the KSeF ID will be the same day, so the credit notes will be reported in the same month by a supplier and a buyer.
When it comes to the corrective invoices issued outside of KSeF, suppliers will have to obtain the confirmation of receipt of credit notes from buyers in order to report them in their VAT returns and the day of such confirmation will determine the settlement period. Similarly, buyers not obligated to use KSeF shall decrease their input VAT in the month of receipt of each credit note. Still, no confirmations will be required for export, intra-community sale of goods, delivery of goods or services for which the place of taxation is outside Poland, sales of electricity, gas and other services specified in the art. 29a ust.15 VAT Act.
Should you have any questions, we remain at your disposal.
