A well-known method used by taxpayers when issuing a collective correction invoice was to refer to the corrected original invoices in its attachment. But exactly. It was. Since the entry into force of the obligatory KSeF system, this method, combined with the so-called concept of edge invoices, seems to be a thing of the past.
As indicated in Article 106j sec. 2 of the Polish VAT Act, a corrective invoice should include:
- the sequential number and the date of its issue;
- identification number in the KSeF of the invoice to which the corrective invoice relates, with the exception of corrective invoices issued to invoices for which no identification number has been assigned in the National e-Invoicing System;
- data contained in the invoice to which the corrective invoice relates:
- referred to in Article 106e sec. 1 point 1-5,
- the name (type) of the goods or services subject to the correction;
- if the adjustment affects the change in the tax base or the amount of tax due, respectively, the amount of the adjustment of the tax base or the amount of the adjustment of the tax due, divided into amounts related to individual tax rates and exempt sales;
- in cases other than those indicated in the above point – the correct content of the corrected items.
Going further, pursuant to Article 106j sec. 3 of the Polish VAT Act, in the event that a taxpayer grants a discount or price reduction, it may issue a corrective invoice concerning the supply of goods or services to one recipient in a given period, which:
- it also contains an indication of the period to which the discount or reduction granted refers;
- it may not contain the name (type) of the goods or services covered by the correction – if the correction applies to all supplies of goods and services provided.
Importantly, the provision of Article 106j(3) of the VAT Act does not explicitly contain a reservation that in the case of a collective corrective invoice, data on all invoices shall be provided.
Therefore, many taxpayers used the so-called concept of edge invoices, i.e. indicating only the first and last invoice of the corrected period in the body of the corrected invoice, and the reference to all of them was attached to it.
This position was also presented in the individual ruling of the Director of the Tax Chamber in Warsaw of 5 November 2014 (file reference number IPPP3/443-793/14-2/KB).
However, due to the entry into force of the National e-Invoicing System, the possibility of applying the so-called marginal invoice concept (where the first and last original invoice in the corrected period is indicated) in the case of collective corrective invoices issued in the system, in practice turns out to be technically impossible and, moreover, inconsistent with the above-mentioned provision of Article 106hj sec. 1 point 2a of the Polish VAT Act.
What is more, in the information brochure to KSeF, the method of issuing collective correction invoices is precisely defined, indicating that:
“In KSeF, it is possible to issue this type of correction invoice.
For example, when the adjustment concerns all supplies of goods and services, the taxpayer:
- include the amount of the adjustment of the tax base (marked “-“) and the amount of the adjustment of the tax due, broken down into amounts related to individual tax rates and exempt sales in fields P_13_1, P_14_1, P_14_1W; P_13_2, P_14_2, P_14_2W (etc.),
- the correction of the total amounts of receivables resulting from corrected invoices is indicated in field P_15,
- will use the designation “KOR” in the Invoice Type field,
- optionally, it can include the reason for issuing a correction invoice in the ReasonCorrection field, e.g. “5% discount in connection with reaching the threshold of purchases made in the second quarter of 2026”,
- optionally, it can indicate the type of effect of the correction in the records for the purposes of VAT in the Correction Type field,
- indicate the data of individual corrected invoices in the Corrected Invoice Data element – An element containing the data of the corrected invoice, including the date of issue of the corrected invoice, the number of the corrected invoice, the KSeF number of the corrected invoice; Maximum number of instances: 50,000; If you issue a corrective invoice for more than one invoice, you must provide the data separately for each corrected original invoice. – this element can be repeated many times (up to 50,000 repetitions) and is used to link the correction to each corrected invoice,
- take into account the period of the corrected invoice to which the discount or reduction is granted refers in the Corrected Period field (the text field, which may include both a date range and a text description, applies only to corrective invoices referred to in Article 106j(3) of the Act),
- does not contain any data in the FaRow section.”
In the case of a collective correction invoice in KSeF, all original invoices to which the correction applies should be indicated in the nodes – DataFCorrected / DataFaCorrectedOutside KSeF – identifying corrected invoices, regardless of whether:
- the correction covers only a part of the invoices from a given period,
- whether it applies to all invoices issued to a given customer in a given period.
In our opinion, the above-mentioned element is in the form of an obligatory element – necessary to complete the FA scheme for the correctness of the scheme (3).
Thus, there is no doubt that the KSeF system obviously allows for the issuance of collective corrective invoices. Nevertheless, it seems necessary that in the content of the logical structure, all invoices subject to the correction should be listed with their dates, numbers and, where applicable, KSeF numbers, also if the correction concerns all invoices issued during the period. It seems that KSeF has finally closed the way to the concept of edge invoices and the inclusion of references to individual corrected original invoices in the attachment.
Time will tell how the tax authorities will approach this issue.
