KSeF (National e-Invoicing System) has brought significant changes to the way electronic invoices are issued and stored in Poland. As the system develops, questions arise about how errors in documents that have already been issued can be corrected. One of the most frequently asked questions is whether correction notes (nota korygująca) can be issued on the platform provided by the Ministry of Finance. A separate topic is correcting a corrective invoice when the error is in the correction itself.
The short answer: since 1 February 2026 the correction note no longer exists – Article 106k of the VAT Act, which governed it, has been repealed (this applies to all invoices, not only those issued in KSeF). An error on an invoice, including a formal one, for example in the address or company name, is corrected by the seller with a corrective invoice (Article 106j section 1 point 5), and a structured invoice is corrected in KSeF (Article 106j section 4). The buyer can only ask the seller for a correction. Below we explain how the note worked until 31 January 2026, what happens to notes issued earlier and how to correct an error today.
What a correction note is and when it can be issued
A correction note was – in the language of the Act – an invoice issued by the buyer. Its main purpose was the formal correction of an invoice received from the seller where it contained errors that did not affect the value of the transaction. The rules on correction notes were set out in Article 106k of the VAT Act, repealed with effect from 1 February 2026.
Until 31 January 2026, a buyer of goods or services could issue a correction note only after receiving an invoice containing certain types of errors. Since 1 February 2026 a new note cannot be issued at all
Under the former Article 106k section 1 of the VAT Act, a correction note could be issued only for errors other than those concerning the key economic elements of the transaction (Article 106e section 1 points 8–15). This means that it was not possible to correct errors concerning the measure and quantity of goods supplied, the scope of services performed, the unit price of goods or services excluding tax, or the amount of any discounts or price reductions.
A correction note could not be used to correct errors in the net sales value, VAT rates, the total sales value broken down by rate, the amounts of tax on the total net sales value or the total amounts due
In practice, correction notes were used mainly for formal errors, such as incorrect address details, mistakes in the company name, a wrong NIP (tax identification number) or other errors not affecting the economic value of the transaction. In the case described in the question, concerning an incorrect company address, a correction note was the typical solution – since 1 February 2026 such an error is corrected by the seller with a corrective invoice.
Formal requirements for a correction note
Under the former Article 106k section 3 of the VAT Act, a correction note had to meet certain formal requirements. Today this part matters mainly when checking notes issued until 31 January 2026.
The basic elements of a correction note included:
- Clearly marking the document as "NOTA KORYGUJĄCA" (correction note)
- Giving it a sequential number and its issue date
- Giving the first names and surnames or names of the issuer of the note and the issuer of the invoice
- Stating the addresses and NIP numbers of both parties
- Referring to the data contained in the invoice being corrected
- Stating the content being corrected and the correct content
The data contained in the invoice being corrected had to be stated precisely in the correction note. This covered the data under Article 106e section 1 points 1–6: the issue date, the invoice number, the details of the parties and their NIP numbers, and the date of supply of goods or performance of services
A key element of the procedure was the need for the invoice issuer to accept the correction note (former Article 106k section 2). For notes issued before 1 February 2026 and not yet accepted, this requirement still applies (Article 15 section 1 of the Act of 16 June 2023, Journal of Laws (Dz.U.) 2023 item 1598). Acceptance may take the form of confirmation received electronically, for example an e-mail confirming acceptance of the correction note.
Correction notes in KSeF – current limits
KSeF was designed for structured electronic invoices, which are the only permitted form of document on this platform. A correction note does not fall into the category of a structured invoice, which significantly limits its use in the context of the system.
KSeF does not provide for buyers to correct documents formally. Data is corrected directly in the system only through corrective invoices issued by the seller
The KSeF platform has never allowed buyers to enter correction notes into the system. During the voluntary period of using KSeF (until 31 January 2026), businesses could therefore correct the formal data of KSeF invoices only with correction notes issued outside the system. Since 1 February 2026 this route has also been closed.
The consequences of this limitation during the voluntary period were wide-ranging:
- Invoices containing incorrect data remained in KSeF and could not be modified directly by the buyer
- Corrections made with correction notes issued outside the system were not reflected in the KSeF database
- Businesses had to keep additional documentation of correction notes outside the system – notes issued until 31 January 2026 must still be stored
- There was a risk of discrepancies between the data in KSeF and the actual state of affairs after corrections were made
Storing documents in KSeF and outside it
KSeF stores invoices automatically for 10 years from the end of the year in which they were issued (Article 112aa section 1 of the VAT Act). As a rule, this releases businesses from the obligation to store invoices issued in the system separately, including corrective invoices, which is a significant administrative convenience.
As a rule, a business issuing sales invoices in KSeF does not have to store them separately outside the system. Exception: when the limitation period for the tax liability ends later than the 10 years of storage in KSeF, the invoice must be stored outside the system (Article 112aa section 2)
The situation is different, however, for correction notes issued outside KSeF until 31 January 2026. These documents are not covered by automatic storage in the system, which means that the taxpayer must secure them itself. Other limits of the system show up, for example, when changing the issue date in KSeF.
The storage period for correction notes is set by the limitation rules (Article 112 of the VAT Act, Article 70 § 1 of the Tax Ordinance Act (Ordynacja podatkowa)) and is, as a rule, 5 years from the end of the calendar year in which the tax payment deadline passed. This period is shorter than automatic storage in KSeF, but it requires the business to manage its documentation actively.
The practical implications of this solution include:
| Type of document | Storage period | Storage method | Responsibility |
|---|---|---|---|
| Invoices in KSeF | 10 years | Automatic in the system | KSeF |
| Correction notes (until 31.01.2026) | 5 years | Own safekeeping | Business |
| Source documents | 5 years | Own safekeeping | Business |
Impact of correction notes on JPK_V7 records
Issuing a correction note outside KSeF (until 31 January 2026) had important consequences for keeping records in the JPK_V7 file (VAT return with records, SAF-T file). After the business partner accepted the correction note, the data in the records section of this file had to be modified accordingly to reflect the actual state of affairs. We prepare JPK_V7 files, including after corrections, as part of our VAT settlement services.
Invoices containing incorrect data remained in KSeF even after the buyer had issued a note. Changes were made only in the records section of the JPK_V7 file after the correction note had been accepted
This mechanism could lead to discrepancies between the data stored in KSeF and the information reported in the JPK_V7 records. Since 1 February 2026 this problem no longer arises: the corrective invoice goes into KSeF and is reported in JPK_V7 with its KSeF number, and it contains the KSeF number of the invoice being corrected (Article 106j section 2 point 2a of the VAT Act).
For notes issued until 31 January 2026, businesses should keep documentation of how they were issued and accepted, so that they can prove that the changes made in the records were correct. It is advisable to keep additional documentation covering:
- Copies of the correction notes issued
- Confirmations of acceptance from business partners
- Documentation of the changes made in the records
- Justifications for the corrections made
Changes after the introduction of mandatory KSeF (from 1 February 2026)
The Ministry of Finance announced that once the obligation to use KSeF came into force, it would no longer be possible to issue a correction note. This is what happened: the Act of 16 June 2023 (Dz.U. 2023 item 1598, as amended) repealed Article 106k with effect from 1 February 2026 – for all taxpayers and all invoices, including those that may still be issued outside KSeF until the end of 2026 (Articles 145m and 145n of the VAT Act).
Since 1 February 2026, all formal errors on invoices require a corrective invoice to be issued under Article 106j section 1 point 5 of the VAT Act. A correction of a structured invoice must contain the KSeF number of the invoice being corrected (Article 106j section 2 point 2a)
This change has far-reaching consequences for businesses:
- All corrections must be made by the invoice issuer
- Buyers have lost the ability to correct formal errors themselves
- The correction process may take more time because it requires cooperation with the issuer
- The accuracy of the data entered into the system at the invoicing stage has become more important
Alternative ways of correcting errors in KSeF
Since 1 February 2026, businesses have several ways of dealing with errors found in invoices – all of them require action by the seller. The right method depends on the type of error and on where the invoice was issued.
The basic correction options include:
- The buyer asking the seller to issue a corrective invoice (a correction note is no longer possible)
- The seller issuing a corrective invoice in KSeF (for formal and value errors in a structured invoice)
- Issuing a corrective invoice outside KSeF – for an invoice issued outside the system (for example during the transitional period until 31 December 2026), and in offline mode or during a KSeF failure – with the invoice sent to the system later
- A correction "to zero" and issuing a new invoice – when the invoice went to the wrong buyer (incorrect NIP); an invoice with a KSeF number cannot be cancelled
The choice of correction method depends on the nature of the error and on where the invoice was issued. Both formal and value errors require a corrective invoice issued by the seller
Each of these methods has its advantages and limitations. The former correction note was the simplest option for minor formal errors, but it required the business partner's acceptance and was not visible in KSeF. A corrective invoice is fully integrated with the system, but it can be issued only by the seller. Where the buyer's NIP is wrong, the tax authorities indicate in their rulings a correction "to zero" in KSeF and a new invoice for the correct buyer (individual tax ruling (KIS) of the Director of KIS of 30 September 2026, 0114-KDIP1-1.4012.668.2026.1.AWY).
Practical tips for businesses
Businesses using KSeF should develop clear procedures for dealing with errors found in invoices. Managing the correction process effectively requires taking into account the specifics of the system and the applicable law.
Recommended actions include:
In 2026 a trading company found an error in the address on an invoice received from a supplier in KSeF. The business contacted the supplier, explained the situation and asked for a correction – it could no longer issue a correction note. The supplier issued a corrective invoice in KSeF with the KSeF number of the original invoice and the correct address, and the business kept the correspondence as documentation of the correction process.
Key elements of an effective correction management system:
- Regularly checking received invoices for correct data
- Quickly identifying and classifying errors
- Contacting the invoice issuer to agree how the correction will be made
- Keeping detailed documentation of the correction process
- Checking whether the seller has issued the agreed corrective invoice
- Systematically updating the records after corrections are made
Managing the correction of invoice errors effectively requires clear internal procedures that are followed consistently. It is particularly important to keep full documentation of the changes made
Businesses should also remember to secure correction notes issued outside KSeF until 31 January 2026. It is advisable to keep separate records of these documents and to make regular backups so that they remain available for the period required by law.
