In what situations do we issue a correction invoice?
If you are an entrepreneur selling products or providing services, invoicing is your daily bread. Sometimes, of course, there are situations in which an invoice needs to be corrected – the reasons for this can vary, and all are detailed in the VAT Law, specifically Art. 106j para. 1.
We can issue a correction invoice if we have given the buyer a discount or rebate – for example, if the counterparty negotiated a discount after the transaction was already concluded. Also, if the goods, packaging or payment (or even part of it) are returned , we should issue a correction invoice. The last premise described in the law is when we increase prices (analogous to the application of a discount) or correct a mistake in the price of a product, or service sold.
Correction invoice – template
In order to properly issue a correction invoice, it is necessary to follow several rules and include all key information according to Art. 106j para. 2 of the VAT Law.
What should be kept in mind when preparing a correction invoice?
- The top of the document should be titled: “Correction invoice” or “Correction”;
- The correction invoice must include the details of the invoice to which the correction applies;
- It’s a good idea to make two separate tables: one containing data before the correction, and the other filled with data after the correction. In this way, the correcting invoice will be easy to read for each party and leave no room for guesswork.
What data must appear on a correction invoice?
- Title, number and date of the corrective invoice;
- The number and date of the invoice to which the adjustment relates;
- Data of the seller and the buyer (Name, surname and PESEL in the case of an individual, company name and NIP in the case of a company, address of residence or registered office);
- The date of delivery of goods or performance of services, as well as the date of receipt of payment, if different from the date of delivery of goods or performance of services;
- List of goods and services subject to adjustment;
- Reason for correction;
- Itemized adjustment amounts for the tax base or output tax (if applicable);
- The period to which the discount or rebate applies (if applicable).
Corrective invoice – changes from 2021
On January 1, 2021, changes came into effect regarding correcting invoices under the Slim VAT package. Previously, it was necessary to confirm receipt of the correction by the buyer in every situation, regardless of whether the correction was “in plus” (the tax base increases) or “in minus” (the tax base decreases). In the current state of the law, confirmation of receipt in an in-minus adjustment is no longer necessary – it is sufficient to be in possession of documentation that clearly confirms the fact that the parties to the transaction have agreed on the terms for adjusting invoices. These changes are detailed in Art. 29a para. 13 of the VAT Law.
How to make a correction to an invoice?
The mere issuance of an adjusted invoice does not close the subject – it is also necessary to include it properly in the tax return.
Correction in repairing
We can book an adjustment to sales in minus in two ways – depending on the reason for it.
If you are correcting a sale because of an accounting error or obvious mistake that occurred, the correcting entry in the P&L should be under the date of the event that you are correcting.
However, if the reason is a discount, return of goods or any other reason listed in the VAT Law, we should record such a change on the date of the corrective invoice, decreasing revenue or increasing cost, as the case may be.
Correction in plus
Since the rules for accounting for in-plus adjustments are not clearly defined, we should apply the principle of analogy. The in plus adjustment is therefore accounted for in the same way as the in minus adjustment.
19.08.2026 
