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FA(3) field · correction invoice

Correction invoice in KSeF — TypKorekty, DaneFaKorygowanej and common mistakes

A correction invoice in FA(3) (RodzajFaktury = KOR) must reference the original invoice and declare the correction effect. These fields are easy to fill in wrongly — especially TypKorekty, which is often confused with the direction of the correction. Here's what FA(3) requires and what KSeF Guard checks.

When a correction invoice is issued

Under Art. 106j sec. 1 of the VAT Act, a correction invoice is issued when, after the invoice was issued:

  • the taxable base or the tax amount changed,
  • goods or packaging were returned, or all/part of the payment was refunded,
  • an error was found in any line of the invoice.

What a correction must contain

Art. 106j sec. 2 of the VAT Act requires, among other things, a reference to the original invoice. In FA(3) these map to:

  • RodzajFaktury = KOR — marks this as a correction invoice.
  • DaneFaKorygowanej — the section with the original invoice's data (e.g. number and date of the corrected invoice, its KSeF number).
  • PrzyczynaKorekty — the reason for the correction (optional field).

TypKorekty — type of correction effect (not direction)

TypKorekty declares the type of correction effect in the VAT records — the period in which the correction is recognised. Per the FA(3) Brochure (Table 34) it takes the values:

  • 1 — correction with effect on the date the original invoice was recognised,
  • 2 — correction with effect on the date the correction invoice is issued,
  • 3 — correction with effect on a different date.

Important: TypKorekty does not indicate whether the correction increases or decreases amounts — it describes only when the correction is recognised in the records. Which value is correct depends on the reason for the correction and the applicable rules — when in doubt, consult a tax advisor.

Common mistakes

No reference to the original invoice

A correction (KOR) has no DaneFaKorygowanej section with the number and date of the original invoice it corrects.

Correction fields on a regular invoice

An invoice that is not a correction (RodzajFaktury ≠ KOR) carries DaneFaKorygowanej, TypKorekty or PrzyczynaKorekty — elements that belong only to corrections.

Original date later than the correction date

The corrected invoice's issue date cannot be later than the correction invoice's date — it follows from the logic of a correction document.

TypKorekty confused with direction

Choosing the TypKorekty value based on whether the correction increases or decreases amounts — instead of the period in which it is recognised.

Example structure

<RodzajFaktury>KOR</RodzajFaktury>
<DaneFaKorygowanej>
  ... number and date of the original invoice ...
</DaneFaKorygowanej>
<TypKorekty>1</TypKorekty>

The invoice is marked KOR, references the original (DaneFaKorygowanej) and declares the correction effect (TypKorekty). (simplified example)

What KSeF Guard checks

KSeF Guard checks that a correction invoice is complete and consistent: that it is marked KOR, that it references the original invoice (DaneFaKorygowanej), and that correction fields don't appear on a regular invoice. See the full rule set in the Rule Explorer.

Related: foreign-currency invoices (P_14_1W) • split payment (P_18A). For higher volumes there's batch validation for accounting offices.

Frequently asked questions

What does the TypKorekty field mean?
It indicates the type of correction effect in the VAT records — i.e. in which period the correction is recognised: 1 — on the date the original invoice was recognised, 2 — on the date the correction invoice is issued, 3 — on a different date. The field does not say whether the correction increases or decreases amounts — only when it is recognised. (FA(3) Brochure, Table 34)
What data must a correction invoice contain?
At minimum: the correction type (RodzajFaktury = KOR), a reference to the original invoice (the DaneFaKorygowanej section — e.g. the number and date of the corrected invoice) and the corrected line data — per Art. 106j sec. 2 of the VAT Act.
Can a regular invoice contain correction fields?
No. The DaneFaKorygowanej, TypKorekty and PrzyczynaKorekty elements belong exclusively to correction invoices (KOR). They should not appear on an invoice that is not a correction.
When is a correction invoice issued?
When, after issuing an invoice, the taxable base or tax amount changed, goods or packaging were returned, all or part of the payment was refunded, or an error was found in any line of the invoice (Art. 106j sec. 1 of the VAT Act).

KSeF Guard is a technical tool, not tax advice. Ask a tax advisor about the correct way to recognise a correction.

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