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. The Supreme Administrative Court of Poland (NSA) confirmed this in its judgment of 24 March 2026, case I FSK 1005/23. From 1 February 2026, for structured invoices issued through the Polish National e-Invoicing System (KSeF), receipt is generally linked to the date on which the KSeF number is assigned.

When should the buyer reduce input VAT?

If the buyer has already deducted VAT from the original invoice, an in-minus corrective invoice in Poland should generally reduce input VAT in the period in which the correction is received. The adjustment should not automatically be moved back to the period of the original purchase.

The NSA case concerned an invoice issued on 30 January 2013 and a correction received on 29 November 2018. The correction 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 in the November 2018 VAT settlement, rather than by reopening the 2013 period.

What rules apply from 1 February 2026?

Article 86(19a) of the Polish VAT Act provides that where an in-minus correction is issued as a structured invoice, the buyer reduces input VAT in the settlement period in which the document is received.

Under the standard KSeF procedure, receipt is generally linked to the date on which the KSeF number is assigned. A corrective invoice assigned a number on 31 July is therefore normally treated as received in July, even if accounting processes it in August.

Other forms and special issuing procedures may be governed by Articles 86(19aa)–86(19ad). Corrective invoices issued before 1 February 2026 remain subject to transitional provisions and the previous rules.

How does the VAT adjustment work in practice?

A company deducted PLN 23,000 of input VAT in June 2026. In July, it received a structured corrective invoice through KSeF reducing VAT by PLN 4,600.

The company should reduce input VAT by PLN 4,600 in its July settlement. It should not amend June solely because the original VAT deduction was made in that month.

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

What should businesses operating in Poland monitor?

Under KSeF, a corrective invoice may already be legally received even though it has not yet been downloaded or approved in the company’s internal workflow. Month-end procedures should therefore include a review of documents available in KSeF.

If a correction is identified after submission of the Polish JPK_V7 VAT reporting file, the business should establish the legal receipt date and determine whether the records section and, where applicable, the declaration section must be amended.

Companies should also verify the original invoice, the amount of VAT actually deducted and whether the correction has already been recognised. For very old documents, the relevant tax limitation period must also be analysed.

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