Correction note - everything worth knowing


Correction note and correction invoice, formal data are often confused with each other. So what characterizes the note? The main difference is that it can only be issued by the recipient of the incorrect document.

Correction note - elements

The elements that should be included in the corrective note are specified in Art. 106k paragraph. 3 of the Value Added Tax Act and these are:

  • consecutive number and date of issue,
  • names and surnames or names of the taxpayer and buyer of goods or services as well as their addresses and tax identification numbers,
  • data contained in the invoice to which the corrective note relates: the date of issue and date of sale,
  • indication of the content of the corrected information and correct content,
  • the words "CORRECTING NOTE".

Situations in which a corrective note may be issued

The buyer of the goods or services has the right to issue a correction note if he received an invoice containing errors regarding:

  • the date of its issue,
  • a sequential number, given within one or more series, which uniquely identifies the invoice,
  • names and surnames or names of the taxpayer and buyer of goods or services and their addresses,
  • NIP numbers of the seller and the recipient,
  • the date of the delivery or completion of the delivery of goods or the performance of the service, if such a date is specified and differs from the invoice issue date,
  • name (type) of good or service.

Note, however, should not correct all elements at the same time. It cannot change the entirety of the entity to which the sale was made.

Correction note - is acceptance required?

Pursuant to Art. 106k paragraph. 2 of the VAT Act, the correcting note requires the invoice issuer's approval. The act does not indicate that the signature of the parties is obligatory on the note. The correction note may therefore also be confirmed in another way, e.g. electronically by e-mail.