KSEF-BUS-131 BEST PRACTICE Warning KSeF Guard Only
Correction invoice requires TypKorekty element
Faktura korygująca wymaga elementu TypKorekty
Problem
Correction invoice does not contain the TypKorekty element (correction type — the accounting period the correction applies to). Best practice is to indicate it per the FA(3) structure (cf. Art. 106j of the VAT Act).
How to Fix
Specify the correction type: 1 (effective on the original invoice's recording date), 2 (effective on the corrective invoice's issue date), or 3 (effective on another date).
Source Reference
VAT Act, Art. 106j sec. 2; Brochure FA(3) corrective invoices section
Page 67
Source Quote
“TypKorekty element indicates the type of correction effect in VAT records. It should be provided on a correction invoice.”
Description
SHA-256: 468f3845173d…
Justification
CROSS FIELDLegal Basis Chain
1
Correction invoice content requirements
Zawartość faktury korygującej
“The correcting invoice should contain:”
VAT Act, Art. 106j sec. 2 (Page 131)
2
Correction effect type
Typ skutku korekty
“Type of effect of correction in the records for VAT [optional field] The following values may be entered: - "1" - for a correction with effect on the date of recognition of the original invoice, - "2" - correction with effect on the date of issue of the corrective invoice, - "3" - correction with effect on a different date, including when the dates are different for different items of the corrective invoice.”
Brochure FA(3), Table 34 — TypKorekty (Page 68)
3
KOR invoice type
Rodzaj faktury KOR
“- "KOR" - in the case of a corrective invoice,”
Brochure FA(3), Section RodzajFaktury (Page 54)