Corrective invoice 2026 remains an important element of tax documentation, enabling the correction of errors contained in the original invoice or the inclusion of changes in the terms of the transaction, such as returns, discounts, or price adjustments. Its correct issuance and inclusion in the records is crucial for maintaining compliance with regulations and tax security for the entrepreneur. In the coming year 2026, the regulations introduced by amendments to the VAT Act, which changed the approach to documenting corrections and confirming their receipt, will continue to apply.
Table of Contents
- What Is a Corrective Invoice 2026, And When Is It Issued?
- What Data Must a Corrective Invoice 2026 Contain?
- Collective Correction Invoice – When Can It Be Issued?
- Rules For Accounting For a Corrective Invoice 2026 “In Minus”
- Rules For Accounting For a Corrective Invoice 2026 “In Plus”
- When Is Additional Documentation And Receipt Confirmation Not Required?
- Corrective Invoice 2026 – Summary
- FAQ – Frequently Asked Questions And Answers About Corrective Invoice 2026
What Is a Corrective Invoice 2026, And When Is It Issued?
A corrective invoice is a document issued by the seller in situations where:
- the tax base or the amount of tax changes,
- goods or packaging are returned,
- the seller refunds part or all of the payment,
- there was a mistake in the original invoice (e.g. in the VAT rate, buyer’s data or value).
The obligation to issue it arises from Art. 106j(1) of the VAT Act, which lists three main groups of corrections:
- decreasing the taxable base,
- increasing the taxable base,
- correcting other formal errors.
What Data Must a Corrective Invoice 2026 Contain?
According to Art. 106j(2) of the VAT Act, a corrective invoice 2026 should include:
- the serial number and the date of issuing,
- the identification number of the original invoice in the National e-Invoicing System (KSeF) (in the case of structured invoices),
- data from the original invoice specified in Article 106e(1)(1–5) of the VAT Act, i.e.:
- invoice issue date,
- invoice number,
- names and addresses of seller and buyer,
- seller’s tax identification number,
- buyer’s identification number (tax identification number or EU VAT)
- the value of the correction of the taxable amount or of the VAT due, broken down by tax rates
- the proper content of the corrected items, if the change does not affect the taxable base
It may also contain the wording “Corrective Invoice” and the reason for issuing.
Collective Correction Invoice – When Can It Be Issued?
The VAT Act allows for simplification in the case of granting discounts or price reductions. A taxpayer may issue one collective correction invoice covering all supplies to a given contractor in a given accounting period.
Such a corrective invoice should include:
- the period to which the granted discounts apply,
- buyer’s data
- the number of the invoice or invoices subject to the correction,
- total amounts of reductions.
There is no obligation to indicate the type of goods or services if the correction applies to all supplies from a given period.
Rules For Accounting For a Corrective Invoice 2026 “In Minus”
The VAT Act amendment (Slim VAT) changed how downward corrections are accounted for. The reduction of the tax base is made during the period of issuing the corrective invoice, provided that the documentation confirming the agreement with the buyer is available (Art. 29a(13) of the VAT Act).
The supporting documentation may include:
- annexes to contracts,
- business correspondence,
- proof of payment,
- promotional or discount agreements.
If the taxpayer does not have documentation at the time the corrective invoice is issued, the adjustment can only be recorded once the documentation is obtained.
Rules For Accounting For a Corrective Invoice 2026 “In Plus”
In the case of invoices increasing the tax base, the legislator has introduced different rules (Art. 29a(17) of the VAT Act):
- if the correction results from an error in the original invoice, it is recorded in the period of the original invoice,
- if it results from a new event (e.g. a price increase), it is recorded in the period of issuing the corrective invoice.
In this case, no documentation or confirmation of receipt by the buyer is necessary.
Table – Differences in accounting for corrective invoices
| Type of correction invoice | Legal basis (VAT Act) | Moment of recognition in records | Documentation/confirmation required | Example |
| “In minus” – decreasing | Article 29a(13) of the VAT Act | In the period of issuing the invoice, provided that you have documentation confirming the arrangements with the buyer. Otherwise, during the period of obtaining the documentation. | Documentation required (e.g. contract annexe, correspondence, payment proof). No obligation to confirm receipt, but it is allowed. | Discount, return of goods, price reduction |
| “In plus” – increasing | Article 29a(17) of the VAT Act | In the period of the original invoice (if an error existed at the time of its issuance). On an ongoing basis, during the period of issuing the corrective invoice (if it results from a new event). | No documentation or confirmation required. | Error in original invoice (e.g. understated price), or price increase due to new circumstances |
When Is Additional Documentation And Receipt Confirmation Not Required?
Art. 29a(15) of the VAT Act provides for exceptions in which the seller does not have to have additional documentation for “in minus” invoices. This applies to:
- export of goods and intra-Community supply of goods,
- supply of goods and services for which the place of taxation is located outside Poland,
- sale of electricity, heat and gas, or energy distribution services, telecommunication and certain other services listed in Annexe 3 to the VAT Act,
- issuing a corrective invoice in the form of a structured invoice (in KSeF).
Corrective Invoice 2026 – Summary
A corrective invoice 2026 is a key document that ensures proper tax settlements. In 2026, entrepreneurs should pay special attention to:
- proper indication of the reason for the correction,
- applying “in minus” and “in plus” rules in line with the VAT Act,
- situations where supporting documentation is not required,
- correct posting of invoices in the systems.
Professional handling of correction invoices allows you to avoid mistakes that may result in tax sanctions.
Do you need help with proper issuing and posting corrective invoices? Contact our firm – we provide advice and comprehensive tax support.
FAQ – Frequently Asked Questions And Answers About Corrective Invoice 2026
1. What is a corrective invoice?
It is a document issued by the seller to correct errors or reflect changes in the transaction.
2. When is a corrective invoice issued?
For returns, discounts, errors in the original invoice or price changes.
3. What data must be included in a corrective invoice?
Number, date, parties’ details, original invoice number, correction amounts, and corrected items.
4. Does the corrective invoice have to include the reason for the correction?
Yes, although the legislator provides for some simplifications in the case of collective invoices.
5. What is a collective correction invoice?
A document that includes all discounts and reductions for one contractor in a given period.
6. How to post a corrective invoice “in minus”?
During the period of issuing the invoice, provided that you have documentation of arrangements with the buyer.
7. How to post a correction invoice “in plus”?
Either during the original invoice period (if there was an error) or on an ongoing basis (if it’s due to a new event).
8. Do I always need documentation confirming receipt of a correction invoice?
No – the VAT Act provides for exceptions, e.g. in exports or structured invoices.
9. What are the consequences of errors in a corrective invoice?
They can result in tax sanctions and problems in VAT settlements.
10. Is a corrective invoice in KSeF different from a paper one?
Yes – a structured corrective invoice is available only in electronic form and contains a KSeF number.