Corrective note to the invoice in a Polish company.

Entrepreneurs are forced to frequently issue invoices, but also receive them from others as a proof of sales. The latter type can also be included in the costs incurred by the entrepreneur. However, in order for this to happen, the invoice must contain correct data. If the invoice contains errors, it is necessary to issue a correcting note by the buyer.

The corrective note to the invoice is a special document that does not belong to the accounting documents. His task is very simple – it is aimed at correction of a previously issued invoice. This is one of the acceptable methods for correcting irregularities. Importantly, it is issued by the recipient of the document, which makes the whole thing much simpler.

The note correcting the invoice should contain primarily its name, ie a correction note. The next element is its sequence number (if more corrective notes are issued) and the date of its issue. The names and surnames of the company issuing the invoice and tax identification numbers (NIP) can not be omitted.

The next part of the correcting note is the data contained in the corrected invoice, i.e. the date of issue, its number, parties to the transaction and the number of products or service the document refers to. You must indicate the corrected content and provide their correct values.

The person who notices the wrong data on the invoice received should correct it using the corrective note. This is only for buyers. The invoice correction note must be forwarded to the seller who issued the original invoice. This applies to all information that is incorrectly provided, not completed, etc. As a result of such errors, it is not possible to correctly deduct input tax.

The corrective note to the invoice can be issued regardless of the passage of time. The buyer has full freedom in this area.

However, there are situations and mistakes at which you can not issue a correcting note. Above all, when the deficiencies observed concern the units and measures of goods or services, reductions after issuing the invoice, returning the goods or money, as well as typical accounting errors, such as a mistake in calculating the VAT rate. In this situation, only a correcting invoice can be issued.

The invoice correcting note applies to minor mistakes, for example incorrect address, NIP number, dates, vehicle number or incorrect marking of goods or services.

After issuing the correcting note to the invoice, it should be delivered to the original issuer. You can do this by post, preparing two copies of the document. One should sign the recipient and send it to the issuer of the note.

The provision regarding the need to accept the corrective note to the invoice is included in the Act on tax on goods and services. However, there is no specific way to accept this. Therefore, the issuer of the original invoice can accept the correcting note also via e-mail.

There is no obligation to put the title Original / Copy in the header. However, if such a record is found, the original issuer should receive the original and the copy should remain with the issuing person. This avoids clutter in the documentation.