Error on the cost invoice? Sometimes you can correct it yourself!

When issuing invoices, entrepreneurs make every effort to ensure that these documents are completed correctly. Nevertheless, it may happen that the invoice may contain formal or substantive errors. If they relate to the value of the tax base or the tax amount, it is obvious that they should be corrected by a correcting invoice. However, what if the error concerns the formal data presented on the invoice? Check how to correct an error on a cost invoice!

Error on the cost invoice - correction note

When the buyer receives an invoice from the issuer with a formal error - e.g. in the company name or NIP number, there is no need to apply for a correction invoice. In such a situation, you can correct the inconsistencies yourself, by means of a correction note.

With a correction note, selected invoice items can be corrected. It is helpful in a situation where mistakes concern the date of issuing the source invoice, the date of the delivery or completion of the delivery of goods or the performance of the service, the invoice number, names and surnames or names of the taxpayer and buyer of goods or services and their addresses, or the name of the goods or services.

However, if, as already mentioned, errors appear in the invoice value, then it will be necessary to ask the issuer for a correction invoice.

Data in the correction note

Although less formal, the corrective note also needs to contain certain data to be considered correct. The elements that must be there are specified in Art. 106k of the VAT Act on invoicing.

Pursuant to the above regulations, the corrective note should have:

• designation CORRECTION NOTE,

• sequential number and date of issue,

• names and surnames or names of the issuer of the note and the issuer of the invoice or correcting invoice, their addresses and tax identification number (NIP),

• data contained in the corrected invoice (date of issue, invoice number, transaction parties, name and quantity of goods or services to which the invoice is issued),

• indicating the content of the corrected information and providing the correct content.

What about accepting the note?

As a rule, notes and correction invoices will not be valid until the document is accepted by the recipient.

The fact that the correcting note requires the invoice issuer's approval was also specified in 106k sec. 2 of the VAT Act. However, this provision does not specify how such acceptance should be expressed - there is no longer any obligation to obtain the recipient's signature on the note. Therefore, each document, such as a return by registered letter or an e-mail confirming the acceptance of the note, gives it validity.

As you can see, errors on invoices not always have to be corrected by the issuer of the source document. Yes, formal items can also be corrected with a correction invoice, but most often the simpler and more convenient solution is to use a correction note in this case.