Invoice mistakenly submitted to the National System of e-Invoices (KSeF) in Poland – must it be corrected to zero?

An invoice mistakenly submitted to KSeF does not always have to be corrected to zero. Poland’s Ministry of Finance (MF) allows for no correction where the document in the National System of e-Invoices (KSeF) and the invoice issued earlier outside the system can clearly be identified as the same invoice. However, the Director of the National Revenue Information (KIS) required a zero correction in the ruling of 23 June 2026, ref. no. 0114-KDIP1-3.4012.298.2026.1.KP.

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Must an invoice mistakenly submitted to KSeF be corrected to zero?

There is no single rule for every case. The key question is whether the XML document submitted to KSeF is the same invoice that had already been issued and delivered to the customer outside the system.

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When may a zero correction not be necessary?

Businesses should compare in particular:

• the issue date and invoice number,
• the date of supply of goods or services,
• the invoice line items,
• the total amount due.

If these elements match, the Ministry of Finance approach allows the documents to be treated as one invoice. This position is not a general tax ruling or official tax guidance.

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What if the KSeF XML file differs from the original invoice?

Differences in the invoice number, dates, line items or amounts increase the risk that the KSeF document may be treated as another issued invoice. In that case, Article 108(1) of the Polish VAT Act may apply because it concerns the obligation to pay VAT shown on an issued invoice.

A zero correction is the more conservative option where two documents for the same transaction may remain in legal circulation.

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Can an accepted KSeF invoice be deleted or edited?

No. Once an invoice has been accepted by KSeF and assigned a KSeF number, the taxpayer cannot independently delete, cancel or edit it. Errors must be corrected by the issuer through a corrective invoice.

KSeF checks whether the XML file complies with the required logical structure, but does not verify mathematical calculations.

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What should a business do after an incorrect submission?

The business should stop further automatic submissions, determine the scale of the error, compare the documents, verify the VAT and accounting treatment, inform the customer about the risk of duplicate booking, and assess whether a zero corrective invoice is appropriate.

For ERP or accounting-system errors, the company should document the cause and change the configuration so historical invoices cannot re-enter the submission queue.

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Is a zero correction the safer approach?

From a Polish tax-risk perspective, it is the more conservative approach, consistent with the KIS ruling of 23 June 2026. It is not automatically mandatory. The decision should reflect document consistency, duplicate-booking risk and evidence that the resubmission was purely technical.

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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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