When asked about the shortcomings of KSeF, Mrs. Justyna Ołtarzewska, who runs a sole proprietorship, points to corrections. — If I issue an invoice and enter the name of the product incorrectly, I have to correct the entire invoice. I can't simply correct the service name line, even though VAT and everything else remains the same, including the invoice recipient. In KSeF, corrections for trivial reasons abound, he says. The entrepreneur has her own way of doing this (we explain further). Let's say right away: KSeF does not allow the cancellation of invoices.
There are more problems with corrections in KSeF. — The Ministry of Finance has provided for three types of corrective invoices, explains Agnieszka Jurcimierska-Pawlik, tax advisor, senior associate at Rödl & Partner.
You also need to know how to correct invoices offline24, for example when the entrepreneur does not have access to the Internet.
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How can entrepreneurs correct invoices?
Invoice correction is a problem for entrepreneurs. Corrections do not need to be justified to the tax office, but in the event of an audit by the tax office, you must be able to explain them. Many accountants also require descriptions of corrective invoices, i.e. a simple indication of why and what the entrepreneur is correcting. This means extra work. The inability to cancel invoices in KSeF is another complication. However, entrepreneurs have their own solutions to this problem.
— I will issue working invoices to my clients and only when they say that everything is OK, I will issue the final invoice and send it to KSeF. Either way, KSeF means more work, explains Justyna Ołtarzewska.
What are the types of correction invoices in KSeF?
Invoices in KSeF are issued in an XML file format consistent with the logical structure of FA(3). The Ministry of Finance also defined detailed rules for issuing corrective invoices in KSeF.
– First of all, it should be noted that it is not possible to cancel the invoice, which was sent to KSeF and received an identification number. A structured invoice is considered issued on the day it is sent to KSeF (Article 106(1) of the VAT Act – ed.). Therefore, errors on a structured invoice are corrected only by issuing a correction invoice to KSeF – explains Agnieszka Jurcimierska-Pawlik.
The expert points out that the Ministry of Finance predicted this three types of correction invoices:
a) correction invoice to the basic or simplified invoice (defined as “KOR” in the logical structure),
b) correction invoice to the advance payment invoice (“KOR_ZAL”),
c) correction invoice to the settlement invoice (“KOR_ROZ”),
— Therefore, the taxpayer must choose one of the three types of correction given above – says Agnieszka Jurcimierska-Pawlik.
What must be included in the correction, do I need to indicate the reason?
As Agnieszka Jurcimierska-Pawlik explains, the corrective invoice should include:
a) serial number and date of issue,
b) the number identifying the invoice in KSeF to which the correction invoice relates,
c) details of the parties to the transaction,
d) name (type) of the goods or services subject to correction,
e) the amount of correction of the tax base or the amount of correction of tax due, divided into amounts relating to individual tax rates and exempt sales.
— Logical structure provides for the “PrzyczynaKorekty” field, which allows you to describe the reason for issuing a correction invoice. However, it is not obligatory – he emphasizes Agnieszka Jurcimierska-Pawlik.
Moreover, on the correction invoice there should also be data regarding the invoice or corrected invoices (e.g. invoice number, KSeF number of the invoice, date of issue).
— They are presented in the mandatory “DaneFaKorygowana” element. It should be noted that this element may occur many times (up to 50,000 times – editor) and this is particularly important in the case of issuing a collective correction invoice – explains the expert.
Changing the amounts and tax on the correction invoice. What needs to be done?
If the correction results in a change in the tax base or tax due, this must be demonstrated the amount of the tax base correction or the amount of the tax due correction. As Agnieszka Jurcimierska-Pawlik says there are three ways to do this: :
and) correcting by difference — one line provides the amount of the difference in relation to the value included in the original invoice, e.g. when the reason is the complete return of the goods;
b) correcting using the “StanBefore” tag — the first line contains data before correction and is marked with the “StanPrzed” tag, and the second line contains correct data after correction, e.g. when the reason is an incorrect currency rate;
c) correction via website – row of the original invoice (with a positive value) is presented in the correction invoice with a negative value.
How to correct an invoice issued to an entity other than the correct one?
Entrepreneurs also sometimes issue an invoice to the wrong buyer or mistake the buyer's Tax Identification Number. — In such cases, the taxpayer must issue a zero-correction invoice with incorrect buyer data and issue another new original invoice with correct data – indicates Agnieszka Jurcimierska-Pawlik.
In practice, as the expert explains, an invoice with an incorrect NIP number will be sent to the KSeF to the wrong entity, which is why it is so important to issue a zero invoice and a correct invoice. Agnieszka Jurcimierska-Pawlik also points out that it is no longer possible to correct specific elements of the invoice by issuing a correction note by the buyer.
How to correct invoices issued offline24?
If for example, the entrepreneur does not have access to the Internet, he or she can issue an invoice offline24. This allows you to issue an offline invoice and send it to KSeF the next business day. What if there is an error on such an invoice?
— If an invoice issued offline24 contains errors, then first of all, it should be sent to KSeF in order to assign it a KSeF number (this number should be declared on the correction invoice – ed.). Only then can a correction invoice be issued and the same rules should be applied as in the case of corrections to invoices issued online – explains Agnieszka Jurcimierska-Pawlik.
There is also another possibility. As a tax advisor explains, in KSeF it is also possible to issue corrective invoices offline24. – They must be sent to KSeF immediately, no later than the next business day – says our interlocutor.
Author: Łukasz Zalewski, journalist of the Law section, Business Insider Polska
