In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?
In Poland, a buyer that has deducted VAT from the original invoice generally reduces input VAT in the period in which the in-minus corrective invoice is received.
Polish NSA judgment of 24 March 2026, I FSK 1005/23 – the Court confirmed current-period recognition in the case examined.
A correction may relate to a much older invoice – the 2018 correction concerned an invoice from January 2013.
From 1 February 2026, Polish VAT rules depend on the form and issuing procedure – structured corrective invoices are generally recognised on receipt.
Under the National e-Invoicing System (KSeF), receipt is generally linked to the KSeF number – a number assigned on 31 July generally means receipt in July.
No automatic retrospective correction
An older original invoice does not automatically require reopening an earlier VAT period.
Form and procedure matter
The correct reporting period depends on the applicable Polish VAT rules.
KSeF affects timing
Later downloading or internal approval does not itself postpone the statutory correction date.
Limitation periods require separate review
Very old corrections should also be checked for limitation issues.
In Poland, a buyer that has already deducted VAT from an original invoice should generally reduce input VAT in the period in which it receives an in-minus corrective invoice. It should not automatically reopen the period in which the original purchase was reported. For structured corrective invoices issued through the National e-Invoicing System (KSeF) in Poland from 1 February 2026, receipt is generally linked to the date on which the KSeF number is assigned. Other cases are governed by Articles 86(19aa)–86(19ad) of the Polish VAT Act and the applicable transitional provisions.
A VAT corrective invoice in Poland that reduces the taxable amount or VAT -commonly described under Polish VAT practice as an in-minus corrective invoice – should generally be recognised by the buyer in the period in which the correction is received. A buyer that previously deducted input VAT from the original invoice should not automatically move the adjustment back to the period in which the original purchase was reported.
This principle was confirmed by the Supreme Administrative Court of Poland (NSA) in its judgment of 24 March 2026, case reference I FSK 1005/23. The case concerned a correction received in November 2018 relating to an invoice issued in January 2013. According to the NSA, the input VAT reduction had to be reported in the VAT settlement for November 2018.
From 1 February 2026, Article 86(19a) of the Polish VAT Act provides that, where an in-minus correction is issued as a structured invoice, the buyer reduces input VAT in the settlement period in which the invoice is received. For corrections other than structured invoices and invoices issued or made available under special procedures, the relevant reporting period is determined under Articles 86(19aa)–86(19ad). Corrective invoices issued before 1 February 2026 remain subject to the previous wording of Articles 29a and 86 of the Polish VAT Act.
An in-minus corrective invoice may relate to a document issued several months or even several years earlier. The key question for an accounting department is then whether it should amend a historical JPK_V7 file or reduce input VAT in the period of receipt. The NSA judgment of 24 March 2026 demonstrates that the date of the original transaction does not always determine the reporting period. In the case considered by the Court, the decisive event was the buyer’s receipt of the corrective invoice.
In this article:
Does the buyer account for an in-minus corrective invoice in the period of receipt?
Yes. Where the buyer has already deducted VAT shown on the original invoice, the reduction in input VAT should generally be reported in the period in which the in-minus corrective invoice is received.
In the case examined by the NSA, the correction concerned an error that had already existed in the original invoice. Nevertheless, the Court did not accept that the VAT reduction should be moved back to 2013. The applicable provision was the specific rule governing corrective invoices received by buyers, namely Article 86(19a) of the Polish VAT Act in the wording then in force.
The NSA concluded that the input VAT reduction had to be recognised on a current-period basis. The effect of the correction arose in the period in which the buyer received it, without reopening the VAT settlement for the month in which the original transaction had taken place.
What did the NSA judgment of 24 March 2026 concern?
The dispute concerned an invoice documenting a contribution in kind. The original invoice was issued on 30 January 2013, while the buyer received the corrective document on 29 November 2018.
| Case element | Finding |
|---|---|
| Original invoice date | 30 January 2013 |
| Date the correction was received | 29 November 2018 |
| Reduction in the net amount | PLN 25,794,991.87 |
| Reduction in VAT | PLN 5,932,848.13 |
| Company’s position | The correction should have been allocated to 2013 |
| NSA’s position | Input VAT should have been reduced for November 2018 |
The seller recognised the correction in its VAT-7 return for November 2018 and reduced its output VAT. The buyer accepted the document but did not make the corresponding reduction in input VAT. The tax authorities considered this treatment incorrect. The authorities’ position was first upheld by the Voivodeship Administrative Court in Rzeszów (WSA) and subsequently by the NSA, which dismissed the company’s cassation appeal.
Why did the NSA reject retrospective recognition of the correction?
The judgment was based on Article 86(19a) of the Polish VAT Act in the wording applicable in November 2018. The provision required a buyer that received a corrective invoice covered by Article 29a(13) and Article 29a(14) to reduce input VAT in the period in which the document was received.
The Court emphasised that a corrective invoice does not create a new tax obligation. This does not, however, mean that its effects must always be allocated to the reporting period of the original invoice.
For an in-minus correction, the Polish legislature introduced a specific reporting moment. This was the period in which the buyer received the correction, provided that VAT from the original invoice had already been deducted. In practice, moving the correction back to 2013 would also have resulted in inconsistent VAT reporting by the parties. The seller reduced its output VAT in November 2018, while the buyer intended to leave its input VAT for the same period unchanged.
When must a buyer reduce input VAT in Poland in 2026?
From 1 February 2026, the timing of an input VAT reduction depends on the form of the corrective invoice and the procedure under which it was issued.
In the standard case of a corrective invoice issued through the Polish National e-Invoicing System (KSeF) and received by a domestic buyer holding a Polish tax identification number (NIP), the input VAT reduction is recognised in the period in which the document is received. As a general rule, the date of receipt is the date on which the invoice is assigned its KSeF number.
This rule applies both to a reduction in the taxable amount and to a correction of an incorrectly overstated VAT amount. In cases covered by Articles 86(19aa)–86(19ad), the reporting date may be determined differently. Before accounting for the correction, the business should therefore confirm the form of the document, the buyer’s status and the procedure used to issue it.
NSA judgment of 24 March 2026, I FSK 1005/23
How should an in-minus corrective invoice be accounted for in practice?
A company deducted PLN 23,000 of input VAT from a purchase invoice in June 2026. In July 2026, it received a structured corrective invoice through KSeF that reduced the VAT amount by PLN 4,600.
The company should reduce input VAT by PLN 4,600 in its VAT settlement for July 2026. It should not amend the June settlement solely because VAT from the original invoice was deducted in that month.
Where the original invoice has not yet been recognised, the company takes the reduction into account in the period in which it deducts the input VAT shown on the original invoice.
Do the new rules apply to corrections issued before 1 February 2026?
Not in every case. The date on which the corrective invoice was issued determines which provisions apply.
Under the transitional rules, corrective invoices issued before the new regulations entered into force remain subject to Articles 29a and 86 of the Polish VAT Act in their previous wording. This means that the rule applicable from 1 February 2026 should not automatically be applied to older documents. The company must determine at least:
- when the corrective invoice was issued;
- when the buyer received it;
- when the conditions for the reduction were agreed and satisfied;
- whether VAT from the original invoice was deducted;
- whether the correction was issued and delivered through KSeF.
This is particularly important when reviewing documents from the transition between 2025 and 2026. Corrective invoices subject to different reporting rules may appear within the same accounting period.
How should an in-minus corrective invoice be accounted for in KSeF?
For a structured invoice, the date of receipt is generally the date on which the document is assigned its KSeF identification number. This rule does not cover every situation. For invoices made available outside KSeF to entities referred to in Article 106gb(4) of the Polish VAT Act, as well as invoices issued during a KSeF system failure, the date of receipt may be established under separate rules.
Where a KSeF number is assigned on 31 July, the document is generally considered received in July, even if it is operationally posted in the accounting system only at the beginning of August. The company should therefore assess whether the corresponding input VAT reduction must be included in its July settlement.
The month-end closing process should consequently include a review of documents available in KSeF. It should not be limited to invoices forwarded to the accounting department by email, through a supplier portal or through an internal document workflow.
We discuss the standard workflow for corrective invoices in KSeF, the rules for determining their receipt date and recommended internal procedures in the article: Corrective invoices in KSeF and VAT correction rules.
What should a company do if the correction is identified after month-end closing?
Where a company identifies a corrective invoice only after submitting its JPK_V7 file, it should first establish the document’s legal date of receipt. In KSeF, this date does not necessarily correspond to the date on which an employee downloaded the invoice.
Where the correction should have been recognised in a closed reporting period, an amendment to the JPK_V7 file may be required. The records section must be corrected and, where the change also affects the amounts reported in the VAT return, the declaration section must be amended as well.
The scope of the amendment also depends on whether the taxpayer accounts for VAT monthly or quarterly. The company must additionally determine whether the adjustment results in tax arrears and an obligation to calculate late-payment interest. Receipt of the correction does not release the company from verifying its connection with the original invoice and the amount of VAT previously deducted. Internal approval of the document does not generally constitute a separate condition that postpones the statutory adjustment date. The period in which input VAT must be reduced should be established in accordance with Articles 86(19a)–86(19ad) of the Polish VAT Act.
The company should verify:
- which transaction the correction relates to;
- whether it reflects the parties’ actual commercial arrangements;
- whether the original invoice was recorded in the VAT register;
- what proportion of VAT was actually deducted;
- whether the correction has already been recognised in another period.
Does the limitation period for the original transaction remove the obligation to adjust VAT?
No, provided that – as in the case examined by the NSA – the corrective invoice was issued and received before the limitation period relating to the original transaction expired and the applicable provisions require the correction to be recognised on a current-period basis.
The company argued that the effects of the corrective invoice should have been allocated to January 2013. On that basis, the tax liability relating to the original reporting period was already time-barred when the subsequent proceedings were conducted.
The NSA rejected this argument. Because the correction was received in November 2018, it affected the VAT settlement for that month. The limitation period relating to November 2018 began on 1 January 2019 and — under the circumstances of the case — expired on 31 December 2023.
The judgment should not, however, be interpreted as confirming that any corrective invoice may validly be issued and accounted for after the original period has become time-barred. The NSA expressly distinguished this case from situations in which corrective invoices were issued only after the limitation period had expired.
Before accounting for a very old correction, a business should therefore analyse both the period in which the document must be recognised and the limitation date of the tax liability connected with the original invoice.
Which risks should businesses control?
The most common risk is not the absence of the corrective invoice itself, but the delayed transfer of information about it to the accounting department. Under KSeF, a document may already have been legally received even though it has not yet been downloaded or approved in the company’s internal system.
A problem may also arise where the correction is recognised without checking the original invoice. If the VAT shown on the original document was not deducted, the buyer should not report a separate reduction that would incorrectly understate its input VAT.
The procedure for processing purchase invoice corrections should therefore combine data from KSeF, the VAT register, the accounting system and the relevant commercial documentation. The document’s status in KSeF confirms its circulation but does not replace an assessment of whether the correction is substantively justified.
What are the key takeaways for businesses in Poland?
The NSA judgment of 24 March 2026 confirms that an in-minus corrective invoice received by a buyer may require a current-period reduction in input VAT, even where it relates to a transaction completed several years earlier.
From 1 February 2026, Article 86(19a) of the Polish VAT Act requires a structured corrective invoice to be accounted for in the period in which it is received. Other forms and issuing procedures are governed by Articles 86(19aa)–86(19ad) and the relevant transitional provisions.
Businesses requiring support with determining the correct reporting period for corrective invoices can use getsix® services covering VAT settlements and VAT compliance in Poland and Europe and accounting services in Poland. Support may include reviewing the relevant documents, determining the correct JPK_V7 reporting period and reconciling accounting data with KSeF records.
Interpretative basis:
- Judgment of the Supreme Administrative Court of Poland of 24 March 2026, case reference I FSK 1005/23, dismissing the cassation appeal against the judgment of the Voivodeship Administrative Court in Rzeszów of 16 March 2023, case reference I SA/Rz 37/23.
This article was written by the getsix® Editorial Teamgetsix® provides accounting, tax advisory, HR and payroll, and business consulting services, supporting companies operating in Poland. The getsix® Editorial Team prepares practical information that makes Polish accounting, tax, and HR and payroll matters easier to understand.
If you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:
CUSTOMER RELATIONSHIPS DEPARTMENT
ELŻBIETA
NARON-GROCHALSKA
Head of Customer Relationships
Department / Senior Manager
getsix® Group
***
