Correction invoices – the only way to fix errors in KSeF
April 29, 2024
In a couple of months, the National Register of e-Invoices (Krajowy Rejestr e-Faktur, in short: KSeF) will become the obligatory tool in Poland. It has been created for exchanging invoices between most entrepreneurs. In many companies, frantic work is already underway to implement this solution. Today we will discuss the issue of corrective invoices. When the KSeF comes into force, they will be the only tool for correcting errors in issued documents.
Correction notes will cease to exist
Currently, if an error is identified in an issued invoice, taxpayers have as a rule 2 options for its correction:
- issuing a corrective invoice
- or – in the case of minor errors – a correction note.
From July 1st 2024 correction notes will be eliminated from legal transactions. The only form of correcting an error will be the issue of a corrective invoice. Correction invoices will be issued also in the case even if we want to make a correction which does not cause any change in numerical amounts. For example, correction of information on the invoice about the use of the split payment mechanism.
How to transfer a correction invoice to KSeF?
From a technical perspective correction invoices will be transferred to KSeF in much the same way as “original” invoices. Correction invoices apart from the number assigned by the seller will also need to contain the KSeF number of the original invoice. The rules for sending correction invoices in KSeF the same rules will apply as for “original” invoices. Therefore we will issue correction invoices, for natural persons not running a business, outside of KSeF.
Incorrect buyer’s NIP on an invoice
What should you do if you transferred an invoice to KSeF with an incorrect buyer’s NIP number? In such cases, you should not issue a correction invoice that merely replaces the incorrect NIP number with another correct one. To correct this situation it will be required to:
- send a correction invoice that brings this to “zero” with the incorrect buyer’s NIP
- and also additionally send a separate (original) invoice with the correct NIP number of the buyer.
Reducing the tax base
It is worth remembering that if we issue an invoice through KSeF or out of KSeF will affect the moment at which we will be entitled to reduce the tax base. In the case where we issue a correction invoice for a client who is a consumer, the right to reduce the tax base will generally apply in the settlement period, in which we receive confirmation of receipt of the corrective invoice by the buyer. The situation will be different if we are obliged to submit the corrective invoice issued by us to KSeF. Then the right to reduce the tax base will arise at the moment of submitting the correction to KSeF.
No limit on correction invoices
Entrepreneurs are wondering whether the system of e-invoices will limit the number of corrective invoices that can be issued for one “original” invoice. Here we have good news. The Ministry of Finance projecting the system has not introduced any limitations in terms of the number of corrective invoices.
All about KSeF
We know everything about KSeF! Make sure you know all necessary information as well to avoid penalties and problems with the e-invoice register. We will support you in the process by inviting you to read more articles of the series: “All about KSeF”:
