Corrective invoices and correction notes in 2026 – which to use when

Everyone makes mistakes on invoices – a typo in the NIP (tax identification number), an inflated amount, a wrong VAT rate, a return of goods. The Polish system distinguishes two tools for putting them right: the corrective invoice (issued by the seller) and the correction note (issued by the buyer). In 2026, with the arrival of KSeF 2.0 (KSeF is the national e-invoicing system), the correction mechanism was changed significantly – the provision on the correction note (Article 106k of the VAT Act) was repealed on 1 February 2026. It will, however, still apply as a historical institution for invoices from before that date.

This article explains when to use which tool, how to record corrections in JPK (the Standard Audit File) correctly, and what KSeF changes in practice.

The corrective invoice (Article 106j)

The seller’s tool for fixing material elements of an invoice. Legal basis: Article 106j of the VAT Act.

When to issue one

The situations listed in Article 106j(1) of the VAT Act:

1. A change in the tax base or the amount of VAT (for example, a price reduction)
2. A return of goods and packaging by the buyer
3. A refund of all or part of the advance payment to the buyer
4. A mistake in any item (amount, quantity, rate, description of the goods)
5. A post-transaction discount (a post-sale rebate)

Mandatory elements (Article 106j(2))

• A sequential number and the date of issue
• The KSeF number of the original invoice (from 1 February 2026 – Article 106j(2) point 2a)
• The details of both parties from the original invoice (points 1–5 of Article 106e)
• The name of the goods or service covered by the correction
• The amount of the correction of the tax base and of VAT (broken down by rate)
• The correct wording of the corrected items (for corrections not involving amounts)

Optional (but recommended)

• The words “CORRECTIVE INVOICE” or “CORRECTION”
• The reason for the correction (in words)

The correction note (Article 106k – historical)

The buyer’s tool for fixing minor formal errors in an invoice from a supplier. Legal basis: Article 106k of the VAT Act – repealed from 1 February 2026.

When the note was (historically) used

For errors in fields that do not involve amounts:

• First name/surname or name of the parties
• Address
• The buyer’s NIP (permitted in narrow cases)
• Date of issue or of sale
• Name of the goods or service
• Sequential number of the invoice

A note could not be used to correct amount items (price, quantity, VAT, value) – that requires a corrective invoice issued by the seller.

The procedure

1. The buyer issues a correction note marked “CORRECTION NOTE”
2. Sends it to the seller for acceptance
3. The seller confirms – the note becomes effective
4. The document is attached to the records of both parties

What KSeF changes

From 1 February 2026 Article 106k is repealed. This means that for structured invoices in KSeF a correction note can no longer be issued – a correction of a formal field must be made by:

• A corrective invoice issued by the seller – the only path for invoices in KSeF

Recording a correction in JPK and VAT – general rules

The moment of recording a correction depends on the direction of the change and the way it was issued.

A reducing correction (minus)

It reduces output VAT (seller) or input VAT (buyer).

In KSeF (a structured corrective invoice):

• The seller – records the reduction in the month in which it issued the correction in KSeF (Article 29a(13b))
• The buyer reduces input VAT in the return for the period in which it received the corrective invoice – in KSeF this is the day its KSeF number is assigned.

Outside KSeF (invoices from before 1 February 2026 or B2C):

• The seller – requires confirmation that the buyer received the correction, and only then reduces VAT (Article 29a(13a))
• The buyer – reduces input VAT in the month it received the correction

An increasing correction (plus)

It increases output/input VAT.

• The seller – depends on the cause: an error from the day of sale is recorded in the original period; a new cause (for example, a price rise) in the period in which it arose (Article 29a(17) of the VAT Act)
• The buyer – records it in the month it received the correction

For increasing corrections there is no requirement for the buyer to confirm receipt.

Cancelling an invoice vs a correction

In some situations, instead of a correction you can cancel the invoice. Conditions:

1. The invoice has not been put into circulation – it has not reached the buyer and has not been recorded in its books
2. The accounting period has not ended

In KSeF cancellation is not a native function – KSeF accepts the invoice, and its “withdrawal” is possible only through a corrective invoice that brings the value to zero. In an invoicing program you can “cancel” the local numbering, but in KSeF the number has already been assigned.

Practical examples

Example 1: A return of goods (a minus correction)

A customer returns 10 of the 50 laptops it bought. Sale: 50 units × PLN 4,000 net + 23% VAT = PLN 246,000 gross. Return: 10 units × PLN 4,000 + 23% VAT = PLN 49,200 gross.

The corrective invoice:

• Title: FK/2026/04/0001 for FV/2026/03/0050
• Change of quantity: from 50 to 40
• Net amount of the correction: −PLN 40,000
• VAT amount of the correction: −PLN 9,200
• Gross amount of the correction: −PLN 49,200

Example 2: A post-sale discount (a collective minus correction)

The seller gives a 5% discount on all deliveries to customer X for Q1 2026. Total value of deliveries: PLN 500,000 net. Discount: PLN 25,000 net + PLN 5,750 VAT = PLN 30,750 gross to be refunded.

The collective corrective invoice:

• Title: FK-Z/2026/04/0001 – 5% discount for Q1 2026
• Statement of the period: 1 January 2026 – 31 March 2026
• Amount of the correction: −PLN 30,750 gross

Example 3: An error in the NIP (formerly a note, now a correction)

Invoice FV/2026/04/0100 was issued to the buyer’s NIP 1234567890 – the correct one is 1234567891.

Before 2026: the buyer issued a correction note, and the seller accepted it.

After 1 February 2026: the seller must issue a corrective invoice correcting the buyer’s NIP field. The note, as a legal institution, does not work for structured invoices.

Corrections of invoices from before 2026 – a transitional situation

What if the original invoice was issued before 1 February 2026 (on paper/PDF), and the correction is issued after that date?

Under Article 106j of the VAT Act:

• If the seller is in KSeF – the correction is issued in KSeF and contains the number of the original invoice (sometimes as free text, because that invoice did not have a KSeF number)
• If the seller is not yet in KSeF (using the transitional period) – the correction is issued in the classic way

In practice, for sellers already in KSeF (from 1 February 2026 or from 1 April 2026), all corrections go through KSeF, regardless of the form of the original invoice.

Documentation and archive

Both the original invoice and the corrective invoice are kept in KSeF for 10 years from the end of the year in which they were issued. The retention of accounting evidence is also governed by the deadlines in the Accounting Act (Article 74) and the Tax Ordinance Act.

For invoices issued before 1 February 2026 the classic rules apply: 5 years from the end of the year in which the deadline for paying the tax expired.

Summary

The corrective invoice and the correction note are two different tools. In 2026, after the arrival of KSeF, the note in practice stops working for new invoices. All corrections go through the seller in the form of a corrective invoice issued in KSeF. Remember the moment a correction is recorded: KSeF simplifies the procedure, because a minus correction counts from the date of issue by the seller (without the need for the recipient’s confirmation). For errors in issuing invoices, read our article How to issue an invoice correctly in 2026. You can stay with your own invoicing program – we help with the KSeF implementation.

Sources: ksef.mf.gov.pl, the VAT Act (Article 29a(13)–(13b) and (17), Article 86(19aa)–(19ad), Article 106j, Article 106k – repealed from 1 February 2026), Ministry of Finance regulations.