KSEF-BUS-029 BEST PRACTICE Warning KSeF Guard Only
Correction invoice missing correction reason
Faktura korygująca bez przyczyny korekty
Problem
Correction invoice (KOR, KOR_ZAL or KOR_ROZ) is missing the PrzyczynaKorekty (correction reason) field.
How to Fix
Add the PrzyczynaKorekty element describing the correction reason. This supports accounting and tax audit clarity.
Source Reference
VAT Act, Art. 106j sec. 2a point 2; FA(3) PrzyczynaKorekty
Page 68
Source Quote
“KOR/KOR_ZAL/KOR_ROZ invoice should contain PrzyczynaKorekty (correction reason).”
Description
SHA-256: ddd77aa608ab…
Justification
CROSS FIELDLegal Basis Chain
1
Grounds for issuing a correction invoice
Przesłanki wystawienia faktury korygującej
“Where, after the invoice has been issued: 1) the tax base or the tax amount stated on the invoice has changed, 2) (repealed) 3) goods and packaging have been returned to the taxpayer, 4) all or part of the payment referred to in Art. 106b sec. 1 point 4 has been returned to the buyer, 5) an error has been found in any item on the invoice — the taxpayer issues a correcting invoice.”
VAT Act, Art. 106j sec. 1
2
Correction reason — optional field
Przyczyna korekty — pole fakultatywne
“Pursuant to Art. 106j sec. 2a (2) of the Act, a corrective invoice may include the reason for issuing the corrective invoice.”
Brochure FA(3), Table 34 — PrzyczynaKorekty (Page 68)
3
Correction invoice may contain correction reason
Faktura korygująca może zawierać przyczynę korekty
“The correcting invoice may contain: 1) the words "FAKTURA KORYGUJĄCA" or "KOREKTA" (correcting invoice / correction); 2) the reason for the correction.”
VAT Act, Art. 106j sec. 2a (Page 131)