Corrective invoice - essential information
A corrective invoice is an accounting document that must be recorded after it is issued.
We issue a correction when information or values on an invoice need to be changed. This applies
when the seller's or buyer's details, dates, invoice number, goods or services, price, or quantity
need to be corrected. The original invoice is not modified; a corrective invoice is issued instead.
Most often only one value is corrected, but a single document may correct multiple details.
Only the seller may issue a corrective invoice.
A correction must be recorded, any resulting tax differences must be adjusted, and a JPK file
must be generated.
What information must a correction include?
A correction requires more mandatory information than an invoice. It must contain all information
from the original document, including:
- the number of the invoice being corrected
- the issue and sale dates shown on the invoice
- exactly the same seller and buyer details as on the original document, even if they are incorrect
and are the reason for the correction
- the name of the goods or services, quantity, price, VAT rate, and discount exactly as shown on the
invoice
In addition, the corrective document must include information describing the correction:
- the corrective invoice number
- the correction issue date
- the item after correction
- the reason for the correction
Which documents can be corrected?
A corrective invoice can be issued for any accounting document. A correction should be issued
when values change on an invoice, advance invoice, bill, or RR invoice. Depending on the document,
a corrective invoice, corrective advance invoice, corrective bill, or corrective RR invoice is
created. The afaktury.pl correction software lets you create a separate correction for each type
of document, with its own numbering and document list.
A correction can be created automatically from every document using the C icon, which takes
you directly to the appropriate correction. This avoids completing the form from scratch because
all “before correction” data is filled in automatically.
How to issue a corrective invoice correctly
A corrective document often appears to be the most difficult document to issue. The online correction
software provided by afaktury.pl makes this process much easier.
First, find the document that needs to be corrected by opening the appropriate document list.
For an invoice, open the invoice list; for an advance invoice, open the advance invoice list; and
for an RR invoice, open the RR invoice list. Each list provides a search tool and date range at the
top of the page to make finding the document easier.
After selecting the correct document, choose “correction” in the “document operations” column.
You can also start a correction while editing the document: open it by clicking its number and
then choose “correct” from the menu.
In either case, a corrective invoice or corrective bill will open.
All data from the document will be filled in automatically, including:
- seller and buyer details
- dates and the number of the corrected document
- a table containing the product/service name, quantity, price, and VAT rate.
Additional information required on the correction will also appear:
- the corrective invoice number
- the correction issue date
- the “after correction” row
Enter the values that need to be changed.
If the correction concerns the table describing the item sold, click the C icon next to the item to
be corrected. Then enter the correct values in the “after correction” row. The system automatically
calculates the difference in the amount and tax.
Finally, you must provide the “reason for correction”.
Explain why the corrective invoice was issued and what changed in the original document. This
information allows the accounting department to record the document correctly.
Corrective invoice - PDF template
The corrective invoice PDF template is available under Settings -> document appearance. Several
templates with different layouts are provided. The correction can be styled to match other documents
issued by the invoicing software or made visually distinct, for example by choosing a different color
or layout.
A corrective invoice in PDF format often has to be delivered to the customer as a signed paper copy.
Therefore, when printing the correction, it is worth enabling signature fields. This and many other
options can be enabled permanently where the template is selected, or for a single PDF when clicking
“create PDF”.
After selecting the appropriate template, you can print the corrective invoice.
This option is available both in the document list and while editing a document. Clicking
“create PDF” opens a window containing the following choices:
1. Document type:
- One copy
- Original and copy
- Two copies
- Original
- Duplicate
- Copy
2. Options to include on the printout:
- Show signatures
- Show QR code
- Show payment due date
- Show the date in the payment due date
- Show payment QR code
- Show document status
- Show GTU field
- Show sales procedure field
- Show quantity summary
- Show the amount in words
- Show the net amount in the foreign currency and the VAT amount in PLN
- Show the P (receipt) field
- Show product status field (printout)
- Show delivery method
- Show the amount in two currencies
- Show currencies
- Show bank accounts
- Show whether the entity is a VAT payer
- Show whether the entity is an EU VAT payer
- Split payment: do not show, only above PLN 15,000, always
- Show payment
- Show payment history
3. Invoice translation into foreign languages.
Confirm the printout by clicking “Print”. A corrective invoice PDF will then be generated.
How to deliver a correction to the customer
A corrective invoice must be delivered to the customer, and proof of receipt must be retained when
the correction is issued because a price change affected the tax amount or because the tax amount
or rate was incorrect. Confirmation is required because the customer must also record the correction
and adjust the tax in their return. Proof can be the customer's signature on the correction or an
email confirmation of receipt.
A corrective invoice can therefore be printed or sent by email.
To create a PDF, click “create PDF”, select the additional options to display on the document,
and confirm by clicking “Print”. The corrective invoice PDF will open and can then be printed.
To send the document by email, choose “send” from the menu.
A window with selectable options will appear, together with a field for the email address. The
document can be sent to multiple addresses at once. The customer will receive a short message
with the document. The corrective invoice software provides a default message, but it can be
edited or replaced entirely in Settings.
Does a corrective invoice need to be recorded?
A corrective invoice is an accounting document and must therefore be recorded. Corrections
frequently change the amount of tax, and the monthly return must show how much the tax increased
or decreased. Failure to record a correction may result in a penalty imposed by the tax authority.
Software for issuing corrections
Afaktury.pl offers extensive functionality and many useful features. One such feature converts
one document into another. In practice, an incorrectly issued invoice, advance invoice, or bill
can be converted with one click into a corrective invoice, corrective advance invoice, or
corrective bill. Every document has a C “correction” icon. Clicking it opens the correction
template appropriate for the original document. The system automatically fills every row with
data from the invoice, so only the information concerning the correction has to be completed.
Like every document in the invoicing software, a correction is saved and added to the list of
corrective invoices, where it can be accessed again when needed.
The correction software is available online, so whenever a corrective invoice must be issued
quickly, the necessary tool is always at hand.
What does a corrective invoice PDF look like?
