In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?

An in-minus corrective invoice in Poland generally requires the buyer to reduce input VAT in the period in which the correction is received, provided VAT from the original invoice has already been deducted. In its judgment of 24 March 2026, I FSK 1005/23, the Supreme Administrative Court of Poland (NSA) confirmed that the adjustment should not automatically be moved back to the original transaction period. From 1 February 2026, receipt of a structured corrective invoice in KSeF is generally linked to the date on which its KSeF number is assigned.

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When should the buyer reduce input VAT?

Where input VAT from the original invoice has already been deducted, the buyer should generally recognise the reduction in the period in which the in-minus corrective invoice in Poland is received. The original transaction date does not automatically determine the reporting period.

The NSA case concerned an invoice issued on 30 January 2013 and a correction received on 29 November 2018. It reduced the net amount by PLN 25,794,991.87 and VAT by PLN 5,932,848.13. The Court held that input VAT had to be reduced for November 2018, not for 2013.

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What changed from 1 February 2026?

Article 86(19a) of the Polish VAT Act provides that, for an in-minus correction issued as a structured invoice, the buyer reduces input VAT in the settlement period in which it is received. Other forms and special procedures are governed by Articles 86(19aa)–86(19ad).

In KSeF, the receipt date is generally the date on which the KSeF number is assigned. If the number is assigned on 31 July, the invoice is normally treated as received in July even if accounting processes it in August.

Corrective invoices issued before 1 February 2026 remain subject to the transitional rules and the previous wording of Articles 29a and 86.

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How does the rule work in practice?

A company deducted PLN 23,000 of input VAT in June 2026 and received a structured KSeF correction in July reducing VAT by PLN 4,600. It should reduce input VAT by PLN 4,600 in the July settlement, rather than amend June solely because the original deduction was made then.

If the original invoice has not yet been recognised, the reduction is taken into account when input VAT from that invoice is deducted.

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What should be checked at month-end?

Month-end procedures should review documents available in KSeF, not only invoices passed to accounting through internal workflows. If a correction is identified after JPK_V7 has been submitted, the business should establish its legal receipt date and determine whether the records section and, where relevant, the declaration section must be amended.

Before posting the correction, the company should verify the original invoice, the VAT actually deducted and whether the correction has already been recognised. For very old documents, the limitation period also requires analysis. The NSA judgment does not mean that every corrective invoice can validly be issued after the original period has become time-barred.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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