The National e-Invoice System allows you to issue invoices. And how to correct an invoice in KSeF?
Mandatory KSeF in SAP vs. correction e-invoice
Mistakes are human. The most important thing is to correct them. This principle applies to invoices as well. If you make an error, you can issue a correction invoice. This option is also available when issuing an invoice in KSeF.
Cases in which you can issue a correction of an e-invoice
Correcting an e-invoice is not very different from correcting regular invoices. Among other things, you can issue a correction invoice when there is a mistake in the price, rate or amount of tax, or in any other item on the invoice.
You will also issue such an invoice in the case of a price reduction in the form of a discount already after the sale of goods or services. This can occur when you provide your counterparty with a volume-based discount within a specified period. You should also issue an adjustment invoice when a customer returns goods, and you have accepted such a return.
On an invoice correction in the KSeF system, you cannot correct the VAT number. Providing a wrong TIN In the KSeF system, you cannot correct the VAT number. Providing an incorrect TIN number will result in the invoice being sent to a contractor who uses such a number. If you find a mistake in the TIN number, you must void the invoice and then issue a new one with the correct data.
Correction notes cannot be issued in the KSeF system. Outside KSeF, they are used to correct certain descriptive elements of an invoice that do not affect the amount of VAT to be paid. These may include mistakes related to the wrong address, the wrong date of sale, receipt or the wrong date of payment, as well as the wrong name of the goods or services. The buyer also has the right to issue a correction note outside the KSeF system. This will remain the case until KSeF becomes mandatory for all entities.
Using the KSeF system does not deprive you of the ability to correct this data. However, instead of using a correction note, you will have to issue a correction invoice, which requires a bit more work.
Structured invoice vs. VAT adjustment
The KSeF system is intended to simplify the issuance of adjustments that reduce the value of output tax. Such a situation occurs, among other things, when the overall value of an invoice decreases, and thus also the VAT. In such a case, the regulations oblige the invoice issuer to have documentation confirming the agreement with the purchaser on the terms under which the reduction in output VAT occurred.
Correction invoices issued under KSeF will no longer be required to have confirmation from the buyer. This is because confirmation of the delivery of the correction to the buyer will be provided by the National e-Invoice System. In this case, the taxpayer will have the right to reduce the output tax for the accounting period in which the correction invoice was issued.
What is the process of issuing a correction e-invoice in KSeF in SAP?
The correction invoice must contain the same data as the original invoice. For corrections issued by KSeF, in addition to the original invoice number, you must also provide the KSeF reference number of the structured invoice. For this reason, you must take care to store the KSeF numbers properly, because if you use a government invoicing application, the number will not appear on the invoice printout.
The correcting invoice must contain the same items as the original invoice. Of course, those that were in error must be corrected. This involves entering the correct values in the “after correction” field. The KSeF system checks the correctness of issued invoices, including correction invoices, before sending them. If such an invoice does not meet the criteria set by the system developers, the system will simply not allow it to be sent.
A certain exception to the issuance of correction invoices is the failure of KSeF. In this case, the corrective invoice must go into the system within 7 working days after the system failure ends. Another exception is invoices issued offline. Such invoices must be entered into the system no later than the next business day after they are issued.
The correction invoice should contain its own unique number and the date of issue, which, in the case of an “in minus” correction, will affect the accounting period in which VAT can be reduced.
Importantly, the KSeF system does not limit the number of correction invoices issued to a single sales invoice. If you notice an error, you can confidently reissue a correction invoice.
If you want to send correctly completed invoices to KSeF, then consider our E-Invoice product, which we can fully personalize for your company. It is constantly updated in accordance of guidelines from the Ministry, also you do not have to worry about anything.
