The adjustment note is a document that allows correcting errors in issued VAT invoices. In Art. 106k of the Polish Act on VAT, the legislator listed the situations in which such a document can be issued. The act stipulates that the adjustment note can be issued in any situation except for situations that result in a change of (Art. 106e section 1 point 8-15 of the Polish Act on VAT):
It should be highlighted that there is no time restriction as to the issuance of the adjustment note.
The adjustment note issued by the entrepreneurs must contain the following elements:
Issuance of the note as such and sending it to the contractor does not mean that it will become legally-binding. The legislator indicated that the adjustment note must be accepted by the recipient, but the form has not been specified. In case of delivery by standard post, it is recommended to prepare two copies – so that the recipient can sign the acceptance in one of the copies and sent it back. But when the invoice is sent by other methods (e.g. via electronic mail), acceptance of the e-mail message will suffice.
Although KSEF has not become obligatory yet, regulations stipulate that it will be impossible to issue a correcting invoice outside the KSEF system for an invoice that was issued through KSEF. It means that along with the obligatory implementation of the national e-invoices system (KSEF), adjustment notes will basically no longer be relevant. Thus, each correction of an invoice will be made by the seller (the issuer of the invoice).
Author: Arkadiusz Markuszewski Accountant at the MDDP Outsourcing accounting company in Katowice
Sources:
Act of 11 March 2024 on value added tax
https://www.mddp-outsourcing.pl/nota-korygujaca-dofaktury/
https://kancelariawyrzykowscy.pl/pl/blog/nota-korygujaca-wystawiona-do-faktury-w-ksef/
https://poradnikprzedsiebiorcy.pl/-akceptacja-noty-korygujacej
https://druki.gofin.pl/nota-korygujaca,wzor,192,171.html