Corrective note in KSeF: what to do instead

From 1 February 2026 the corrective note (nota korygująca) no longer exists: the provision that allowed it (Article 106k of the VAT Act) was repealed, and Poland's Ministry of Finance (MF) says the only way to fix an error is a corrective invoice (faktura korygująca) issued by whoever issued the original invoice. If you're the buyer and spot a mistake in your name or address, you report it to the seller outside KSeF (Krajowy System e-Faktur, Poland's National e-Invoicing System), and the seller issues the correction. VAT Act, consolidated text (Dz.U. 2026 poz. 1263), Art. 106k KSeF 2.0 Handbook, part II, sections 1.6.2 and 6.3

Legal position as of 16 October 2026.

What happened to the corrective note

Until 31 January 2026, Article 106k of the VAT Act let a buyer who had received an invoice with a mistake issue a corrective note. It didn't cover mistakes in the data listed in Article 106e(1)(8)–(15), which include quantity, price, tax rate and amounts, and the note required the invoice issuer's acceptance. VAT Act, consolidated text (Dz.U. 2025 poz. 775), Art. 106k The Act of 16 June 2023 repealed Article 106k with effect from 1 February 2026. Act of 16 June 2023 (Dz.U. 2023 poz. 1598), Art. 1(15) VAT Act, consolidated text (Dz.U. 2026 poz. 1263), Art. 106k (repealed); notice, para. 2(1): Art. 23 of the Act of 16 June 2023

MF's KSeF 2.0 Handbook says it directly: „Od 1 lutego 2026 r. nie funkcjonują już również noty korygujące” ("From 1 February 2026 corrective notes no longer apply either"). An invoice that has been assigned a KSeF number has entered legal circulation: it can't be cancelled or deleted, and KSeF stores it for 10 years from the end of the year it was issued. KSeF 2.0 Handbook, part II, sections 1.6.2 and 1.6.3

The buyer has no "reject" button in KSeF either. The system doesn't provide for accepting or rejecting invoices, and disputes between the parties are settled outside it. KSeF 2.0 Handbook, part II, sections 6.1 and 6.3 How invoices reach the buyer is covered in our guide to receiving invoices in KSeF.

What the buyer does on spotting a mistake

Ania runs a JDG (jednoosobowa działalność gospodarcza, a Polish sole proprietorship) and ordered business cards from a print shop. On the invoice from KSeF her business is named "Ania Kowalska Desing" instead of "Design", and the address is missing the flat number. Before February 2026 her accountant, Pani Krystyna, would have advised issuing a corrective note. Now Ania emails the print shop with the correct details and asks for a corrective invoice.

The seller makes the changes. The VAT Act requires the taxpayer to issue a corrective invoice when a mistake is found in any item of an invoice. VAT Act, consolidated text (Dz.U. 2026 poz. 1263), Art. 106j(1)(5) In KSeF, the correction is issued by the seller or by a person or business the seller has given permissions to. KSeF 2.0 Handbook, part II, section 1.6

If the invoice isn't yours at all, because it came from a company you don't work with, that's a different situation. What to do then is in our post on fake invoices in KSeF.

What the seller issues

When the buyer's name or address is wrong, the seller issues a corrective invoice showing the buyer's details from before the correction alongside the correct ones. A wrong invoice number is also fixed with a correction. FA(3) logical structure: Podmiot2K, NrFaKorygowany

A wrong buyer NIP can't be corrected to a different one. An invoice with someone else's NIP (Polish tax identification number) has already reached the company that holds that NIP, so the seller corrects it to zero and issues a new invoice with the right NIP. KSeF 2.0 Handbook, part II, section 1.6.4 We walk through it in zero-value correction when the buyer's NIP is wrong.

The same rule applies to a test invoice sent to the production environment by mistake. Once accepted with a KSeF number it is a fully valid invoice and must be corrected to zero without delay. KSeF 2.0 Handbook, part II, section 3.2.3

FA(3) fields for accountants

The buyer's details from before the correction go in the Podmiot2K element (the full details from the invoice being corrected), and the correct ones in Podmiot2. The IDNabywcy field links the two. The seller has an equivalent, Podmiot1K, which can't be used to correct a NIP either. KSeF 2.0 Handbook, part II, section 2.13.8 FA(3) information sheet, descriptions of the Podmiot1K and Podmiot2K elements

The correction cites the KSeF number of the invoice it corrects. If no number was assigned because that invoice was issued outside KSeF, DaneFaKorygowanej carries the flag NrKSeFN = 1 instead of the number. What decides this is whether the corrected invoice has a KSeF number, not its issue date. KSeF 2.0 Handbook, part II, sections 2.13.6 and 4.1.3

Invoices outside KSeF and notes from before February 2026

Some invoices are still issued outside the system: until 31 December 2026, invoices within the 10,000 zł monthly limit and invoices from a cash register, as well as invoices for private individuals. The Act doesn't provide for a note for these either. Article 106k was repealed in full, with no exception for invoices outside KSeF, and the transitional provision covers only notes issued before 1 February 2026. A mistake on such an invoice is fixed by the seller with a corrective invoice, as above. Act of 16 June 2023 (Dz.U. 2023 poz. 1598), Art. 1(15) and Art. 15 VAT Act, consolidated text (Dz.U. 2026 poz. 1263), Art. 106j(1)(5) The same goes for an invoice from 2025: according to MF, the seller issues the correction, and the buyer can no longer issue corrective notes. MF, KSeF 2.0 questions and answers: „Czy możliwe jest wystawienie korekty faktury z ubiegłego roku w KSeF?”

Notes issued before 1 February 2026 fall under a transitional provision. If the seller hadn't accepted a note before that date, the former requirement of acceptance by the invoice issuer (Article 106k(2)) still applies to it. If such a note is lost or destroyed, the former rules on reissuing in Article 106l apply. Act of 16 June 2023 (Dz.U. 2023 poz. 1598), Art. 15

What we didn't find in MF's materials

MF covers self-billing in part III of the handbook, which we haven't analysed yet. We don't know whether it settles who corrects the invoice when the buyer issues invoices on the seller's behalf. If you have a self-billing agreement, ask a tax adviser.

A corrective note is not an accounting note

A nota obciążeniowa (debit note), nota uznaniowa (a note crediting the other party) and nota księgowa (accounting note) are different documents from a corrective note. According to MF, debit and crediting notes, like pro forma invoices, are not sent to KSeF. KSeF 2.0 Handbook, part II, section 1.1 Accounting notes, MF says, can still be used, but they are not issued in KSeF. MF, KSeF 2.0 questions and answers: „Czy nota księgowa przestanie funkcjonować?” So the fact that you issue a debit note outside KSeF tells you nothing about corrective notes.

If you're the one who has to fix an invoice with a mistake in the client's details, start with our post on corrective invoices in KSeF.