Received a corrective invoice outside KSeF? You must account for it

Buyers in Poland must account for corrective VAT invoices, even if they are received outside the mandatory National e-Invoicing System (KSeF), according to a deputy finance minister.

This clarification addresses situations where a seller issues a corrective invoice in a standard paper or electronic format, lacking the KSeF number and QR code, despite the original invoice being processed through the system. The deputy minister stated that such corrective invoices are still effective, and the buyer is obligated to include them in their VAT settlement for the month or quarter in which they were received.

The KSeF system became mandatory on February 1. While many companies continue to use older documentation methods, some are exempt from issuing structured invoices under legal exceptions. Others are not complying but face no immediate sanctions, as penalties are not set to begin until January 1, 2027.

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The corrective invoice, which was not introduced into KSeF against the regulations, is effective and the recipient must take it into account in the settlement for the month/quarter in which they received it.