On 7 October 2026, the Director of the National Tax Information (KIS) issued an individual interpretation stating that an issuer of a structured invoice (KSeF) who incorrectly fills in the ‘Podmiot3’ field (identifying the actual recipient) is not required to issue a correcting invoice ‘to zero’ (i.e., cancel and reissue). Instead, the error can be corrected through a standard correcting invoice adjusting the relevant data. This guidance simplifies compliance for businesses using the mandatory National e-Invoicing System (KSeF), reducing administrative burden for minor data errors. The interpretation emphasizes that the correction must reflect the true transaction and parties involved, maintaining VAT invoice integrity without mandating full cancellation.
Key Takeaways
- Simplified Correction Process: Errors in the recipient identification field (Podmiot3) can be fixed via a regular correcting invoice, not a zero-value cancellation.
- Reduced Administrative Burden: Taxpayers avoid the cumbersome process of voiding and reissuing invoices for minor data mistakes.
- Focus on Substance: The tax authority prioritizes accurate transaction representation over formalistic correction procedures.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement