Changes in the settlement of correction invoices

Please be advised that as of January 1, 2021, in connection with the introduction of the Slim VAT changes, the method of settling corrective invoices has changed.

The rules for recognizing corrective invoices on the part of sellers and buyers are being changed, as well as the documents and confirmations to be available in order to be able to include the issued correcting invoices in the appropriate period.

So far, obtaining confirmation of receipt of a correcting invoice by the buyer entitled the seller to include the correcting invoice in the settlement period in which this confirmation was obtained.




  • After the changes from January 1, 2021, in the case of a reducing correction invoice, the seller will have the right to reduce the tax base in the tax period in which he issued the correction invoice, provided that he has documentation that shows that the seller agreed with the buyer of the goods or the recipient of the conditions of the reduction the tax base for the supply of goods or services specified in the correcting invoice and the invoice is consistent with the documentation held.
  • In the absence of the above documentation in the period in which the corrective invoice was issued, the seller will acquire the right to reduce the tax base in the period in which it obtained this documentation.


  • After the changes from 1 January 2021, in the case of a reducing correction invoice, the buyer will be required to reduce the amount of input tax in the tax period in which the conditions for reducing the tax base for the supply of goods or services were agreed with the seller, as specified in the credit note.

The agreement on the conditions referred to above consists in the acceptance of the correction conditions by both parties to a given transaction.


The terms of agreement may be as follows:

  • recognition of the complaint (acceptance of the complaint) – response in paper or electronic form,
  • notice on the correcting invoice in the form of a declaration of the signed parties,
  • e-mail correspondence,
  • agreements (in traditional and electronic forms),
  • annexes to contracts,
  • changing the offer and its acceptance by acceptance by the buyer.

The condition of having documentation confirming the agreed conditions does not apply in the case of transactions of export of goods and intra-Community supply of goods, in the case of the supply of goods and services for which the place of taxation is outside the territory of the Republic of Poland and in the sale of electricity, heat or cooling energy, gas, services distribution of electricity, heat or cooling, line gas distribution services, telecommunications services and other services listed in Annex 3 to the VAT Act.


In the case of corrective invoices increasing the tax base, the correction of this base is made in the accounting period in which the reason for the increase in the tax base occurred. Therefore, each case should be considered individually in relation to the fact whether the cause occurred due to the seller’s error or other circumstances arising after issuing the invoice.

At the same time, we would like to inform you that the transitional provisions provide for the possibility of applying the existing provisions to reducing corrective invoices, but no longer than until December 31, 2021, provided that the choice of application of these provisions will be agreed in writing between the seller and the buyer before issuing the first correction invoice in 2021.



The above agreement on the rules for applying the provisions in the current wording is associated with the fact that the seller is obliged to conclude this agreement individually with each customer.

See also