How to book a corrective invoice in KPiR — full guide 2026

What is a corrective invoice (faktura korygująca)

A corrective invoice adjusts an already-issued invoice. It can change:

• Quantity — fewer items delivered than billed
• Price — discount granted after sale, or price increase
• VAT rate — incorrect rate originally applied
• Buyer or seller details — formal correction
• Total cancellation — full reversal of the original

Two main directions:

• Korekta in minus (reduction) — return, discount, quantity correction down
• Korekta in plus (increase) — price increase, additional service, missed item added

When is a corrective invoice required?

Polish VAT law requires you to issue one when:

• Buyer returns goods (full or partial)
• You grant a post-sale discount or rebate
• Original invoice contained a numerical error (price, quantity, VAT)
• Customer details were wrong (NIP, name, address)
• You agreed to instalments or split payment after issuing the original

Not all errors require a corrective invoice. Some — like a typo in the buyer's name — can be fixed with a correcting note (nota korygująca) issued by the buyer. The corrective invoice is for substantive changes (amounts, VAT).

Seller side — how to book in KPiR

Korekta in minus (reduction)

From January 1, 2021 the rules tightened. The seller can reduce VAT only after obtaining buyer confirmation of receipt of the corrective invoice. The booking date is:

• The date you receive buyer confirmation, OR
• If no confirmation arrives — VAT obligation stays in place

KPiR booking:

• Column 7 (sales revenue) — enter negative amount in the period of confirmation
• VAT register — also reduced in the period of confirmation

Korekta in plus (increase)

For increases, no buyer confirmation needed. Book on the date the corrective invoice was issued.

• Column 7 — positive amount in period of issuance
• VAT register — VAT added in same period

Buyer side — how to book in KPiR

Korekta in minus received

You must reduce the previously deducted cost and reduce VAT input.

• Column 13 (other expenses) or column 10 (purchase of goods) — depending on what was originally booked, enter negative amount
• VAT register — reduce input VAT
• Booking date: period of receipt of the corrective invoice

Buyer must reduce VAT immediately upon receipt — regardless of whether they confirm.

Korekta in plus received

• Column 10 or 13 — additional positive amount
• VAT register — additional input VAT to deduct
• Booking date: period of receipt

Practical examples

Example 1: Goods return

Example 2: Post-sale discount

Example 3: Price increase

VAT impact and JPK_V7M reporting

Direction	Seller VAT	Buyer VAT	Confirmation needed?
In minus	VAT output ↓	VAT input ↓	Yes (seller side)
In plus	VAT output ↑	VAT input ↑	No

JPK_V7M codes:

• K_19 — basis for in-minus corrections
• K_20 — VAT correction (in minus)
• K_15, K_16 — basis for in-plus corrections

Common mistakes

1. Booking on original invoice date — wrong. Corrections book on issuance date (in plus) or confirmation date (in minus).
2. Reducing VAT in minus without confirmation — leads to VAT arrears and penalties.
3. Forgetting to update KPiR alongside VAT register — they must match.
4. Wrong column choice — if original was column 10, correction goes to column 10 (not 13).
5. Treating corrective invoice as new invoice — must reference the original (number and date).
6. Buyer not booking received correction — leads to incorrect VAT deductions and audit issues.

KSeF and corrective invoices in 2026

From April 2026, KSeF (Krajowy System e-Faktur — National E-Invoicing System) is mandatory for active VAT taxpayers:

• Corrective invoices issued through KSeF
• Buyer "receives" the correction by retrieving it from KSeF
• KSeF retrieval timestamp counts as "receipt date" for buyers
• Confirmation of in-minus corrections happens via KSeF acknowledgement

Practical impact: confirmation flow is automated — buyers can no longer "ignore" a corrective invoice, since presence in KSeF counts as delivery.

FAQ

In which date should I book the corrective invoice in KPiR?

For in-plus corrections — issuance date. For in-minus corrections — date you obtain buyer confirmation (or KSeF acknowledgement after April 2026).

Do I always need buyer confirmation?

Only for in-minus corrections. In-plus corrections don't require it.

What if buyer refuses to confirm?

Without confirmation you can't reduce VAT. Possible resolutions: commercial agreement, court action, or bad debt write-off (after 90 days from due date — see our bad debt relief guide).

Can I correct an invoice from a previous year?

Yes, up to 5 years from the end of the year the original was issued. Aim to correct in the same year if possible.

What about correcting cancelled invoices?

If an invoice was fully reversed (zeroed out), don't issue another correction — issue a new invoice if needed. A cancellation correction (–100% of original) is the right tool when the original was wrong from the start.