Accounting
Storno: what is it?
Correcting a ledger entry by adding an entry with a minus sign
Storno means correcting a wrong entry by adding a new one with a minus sign (or in red) instead of deleting it. This is how KPiR and the revenue register are corrected.
Key answers
- What it is
- A way of correcting ledger entries: you enter the missing document or a document containing the correction of the wrong entry, and entries that reduce revenue or costs are made with a minus sign or in red (§ 6(2)(2) of the KPiR regulation). A reduction of costs under art. 22p of the PIT Act is also entered with a minus sign (§ 6(5)). In the revenue register a fiscal report is corrected with an internal document, with a (-) sign (§ 4(5)).
- Who it affects
- Taxpayers keeping KPiR and a revenue register.
- When
- When you find a mistake in an entry or receive a document containing a correction.
- Where
- In a paper ledger the alternative is to strike out the wrong text so that it stays legible, write the new text, and sign and date the correction (§ 6(2)(1)).
How it works in Zaksio
The ledger in Zaksio is append-only: a correction is a new entry with a minus sign, and the history of entries stays.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
