30 September 2025

Correction Notes in KSeF 2.0

One of the key features of the KSeF 2.0 system is that it will no longer be possible to issue correction notes. As a reminder, pursuant to Article 106k, paragraph 1 of the Tax Code, 1 of the VAT Act, a correction note allows for the correction of certain errors on an invoice, including, among others, the date of issue, invoice number, buyer details, and Tax Identification Number (NIP).

No correction notes?

As intended, the KSeF 2.0 system will not support correction notes – they will not constitute structured invoices, which are the only permissible invoice issued through this system. This raises the question of how to correct data that was previously corrected using a correction note.

What if the buyer’s NIP is incorrect or missing?

The biggest problem taxpayers may encounter is when an invoice contains an incorrect NIP (or no NIP at all). Previously, a correction note was issued in such situations. In the KSeF 2.0 system, it will not be possible to issue a correction note or correct the NIP using a correction invoice – as such a document will still be available in the system.

The only correct solution in such a situation is to issue a corrective invoice with an incorrect (or missing) VAT number, and then issue a new, correct invoice with the correct VAT number for the contractor.

This raises another question: what about other cases of minor formal errors? The invoice will contain minor formal errors – an incomplete address or a misspelled name. In such a situation, the only solution is to issue a corrective invoice in accordance with VAT regulations and correct the error in the original VAT invoice.

KSeF 2.0

The National E-Invoice System is a major revolution in the tax system, scheduled for 2026. It is a centralized, government-run system for processing and issuing electronic, structured invoices in XML format.

KSeF version 2.0 will be implemented in stages and will be mandatory for taxpayers:

• from February 1, 2026, for large taxpayers, and
• from April 1, 2026, for other taxpayers.

We also invite you to read our other articles on KSeF 2.0, where we discuss topics related to KSeF 2.0 and the upcoming changes and amendments in more detail.