Corrective Invoices

Corrective invoices (faktury korygujace) are used to amend errors on original invoices or to reflect changes in the transaction that occurred after the original invoice was issued. The rules governing corrections are set out in Art. 106j of the Polish VAT Act and are among the most important practical aspects of invoicing compliance.

When to Issue a Corrective Invoice

A corrective invoice must be issued when any of the following occurs after the original invoice was issued:

• Price reduction — a discount, rebate, or price reduction granted after the sale
• Price increase — an additional charge, surcharge, or price adjustment upward
• Returned goods — partial or full return of delivered goods
• Returned advance payment — refund of a previously received prepayment
• Error in the original invoice — incorrect amounts, VAT rates, quantities, unit prices, or net/gross totals
• Change in the scope of services — if the actual service rendered differs from what was originally invoiced

The corrective invoice replaces the incorrect data on the original invoice. It is the only legally accepted method to change financial data on a previously issued invoice.

Required Elements of a Corrective Invoice

Under Art. 106j(2), a corrective invoice must contain:

• The annotation "FAKTURA KORYGUJACA" (corrective invoice) or "KOREKTA" (correction)
• A sequential number identifying the corrective invoice
• The date of issue of the corrective invoice
• Data from the original invoice: original invoice number, issue date, seller and buyer details, and the date of delivery/service
• The reason for the correction (przyczyna korekty) — a brief description of why the correction is being made
• The corrected content — showing the correct values that replace the erroneous ones
• If the correction affects amounts: the difference between the original and corrected values, or the corrected values themselves

In practice, most corrective invoices show both the "before" and "after" values so the change is transparent.

Decrease Corrections (Korekta in-minus)

When a corrective invoice reduces the tax base or the VAT amount (for example, due to a discount or return), special conditions apply under Art. 29a(13):

The seller may reduce the tax base in the settlement period in which the corrective invoice was issued, provided that they possess documentation confirming that the terms of the correction have been agreed upon with the buyer. Since January 2021, the requirement to obtain confirmation of receipt has been replaced by a documentation-based approach. The seller must have:

• Documentation confirming that the buyer was informed of the correction terms and that those terms were fulfilled (e.g., email confirmation, signed agreement, or evidence of returned goods)
• This documentation must be in the seller's possession by the JPK_VAT filing deadline for the period in which the correction is settled

The buyer must correspondingly reduce their input VAT deduction in the period in which the terms of the correction were agreed upon — not when they receive the corrective invoice.

Increase Corrections (Korekta in-plus)

When a corrective invoice increases the tax base or VAT amount, the timing of its recognition depends on the cause:

• If the increase is due to a cause that existed at the time of the original transaction (e.g., a calculation error, wrong price, wrong VAT rate) — the correction must be recognized in the same period as the original invoice. This means the seller must file a correction to the JPK_VAT for that earlier period
• If the increase is due to a new circumstance that arose after the original transaction (e.g., a contractual price adjustment triggered by a milestone, additional scope of work agreed later) — the correction is recognized in the period when the new circumstance occurred

This distinction is critical for correct tax settlement and is frequently examined during tax audits.

Correction Notes (Noty korygujace)

A correction note is a separate document regulated by Art. 106k. Unlike a corrective invoice, it is issued by the buyer and can only correct formal (descriptive) data on the original invoice. It can fix:

• Buyer's name, address, or NIP
• Seller's name, address, or NIP (less common)
• Date of issue or delivery date (in narrow circumstances)
• Description of goods or services (if the error is purely descriptive)

A correction note cannot change any amounts, VAT rates, or quantities. The seller must accept the correction note in writing for it to be valid. In KSeF, correction notes are not supported as structured documents — the buyer would need to communicate the correction through other means or the seller would issue a corrective invoice instead.

Collective Corrective Invoices

Since January 2021, Art. 106j(3) allows the issuance of collective corrective invoices. A single corrective invoice can cover corrections to multiple original invoices issued to the same buyer, provided that:

• The corrective invoice identifies all original invoices being corrected (or the period they cover)
• The reason for correction applies to all referenced invoices
• The corrected data is clearly presented

This is particularly useful for periodic rebates or volume discounts granted retroactively, where issuing individual corrections for dozens or hundreds of invoices would be impractical.

Practical Tips

• Always state the reason for correction clearly — vague descriptions like "data correction" may be questioned during an audit
• Keep a copy of all documentation confirming correction terms with the buyer, especially for decrease corrections
• For KSeF-issued invoices, the corrective invoice must also be sent through KSeF to be valid
• There is no limit on how many corrective invoices can be issued for a single original invoice, but each must reference the original (not the previous correction)
• A corrective invoice can correct another corrective invoice if needed — reference the most recent correction in such cases