Credit note: upward and downward corrections

When you can issue a credit note

You create a credit note from an issued invoice (status "Wystawiona" (Issued), "Wysłana" (Sent) or "Przyjęta w KSeF" (Accepted in KSeF)) with the "Wystaw korektę" (Issue credit note) button. You cannot correct a draft, an invoice rejected by KSeF, or a credit note itself. A further credit note for the same invoice calculates the difference against the current state, that is, the original with earlier corrections applied.

How to prepare a credit note

1. In the "Wystaw korektę do faktury …" (Issue credit note for invoice …) window enter "Data wystawienia korekty" (Credit note issue date) and "Powód korekty" (Reason for credit note) (3–500 characters).
2. In the table change the name, quantity, net price or VAT rate, remove an item ("Usuń" (Delete), "Przywróć" (Restore)) or add a new one.
3. Check the "Różnica po korekcie" (Difference after correction) preview: the net, VAT and gross difference in each rate, and the receivable or overpayment after the correction.
4. Click "Utwórz szkic korekty" (Create credit note draft).
5. On the draft, click "Wystaw korektę" (Issue credit note).

A credit note draft is not editable: you delete a mistake ("Usuń szkic" (Delete draft)) and create the credit note again. Only one credit note draft can be pending for a single invoice at a time, and the credit note must change at least one item.

Before and after pairs

Each changed item is shown in two rows: "Przed" (Before) (the old state, with a negative sign) and "Po" (After) (the new state). A deletion is just the "Przed" row, and a new item is only "Dodana" (Added). The credit note amounts are the difference in each VAT rate: an upward correction has positive values, a downward one negative. Issuing assigns a number from its own counter (FK/number/month/year), posts only the difference and changes "Brutto po korektach" (Gross after corrections) and the receivable on the original.

VAT settlement period

• A downward correction with "Potwierdzam uzgodnienie warunków obniżenia z nabywcą" (I confirm that the terms of the reduction have been agreed with the buyer) (art. 29a para. 13 of the VAT Act) ticked is settled in the period the credit note is issued. The field appears only when the VAT of the credit note is negative.
• A downward correction without this confirmation is settled retroactively, in the period of the original invoice.
• An upward correction is always settled in the period of the original invoice.
• You can see the result on the draft in the "VAT settlement" field.

Retroactive settlement may mean you need to file a corrected return for a period that has already been settled. The JPK generator warns about such a situation.

KSeF and overpayment

The credit note is sent to KSeF with the same "Wyślij do KSeF" (Send to KSeF) button as a credit note (KOR), indicating the invoice being corrected, the before and after rows, the reason, and the effect in the period of the original invoice or of the credit note issue. The file complies with the XSD schema, and the whole integration concerns the KSeF test environment. If, after the correction, the customer has paid more than the invoice amounts to, Marek will raise the warning "Nadpłata po korekcie" (Overpayment after correction).