Polish taxpayer sought to use correcting notes to fix invoices issued to wrong business entity, facing legal questions after National Administrative Court ruling.
Correcting Notes to Be Abolished by 2026
As of February 1, 2026, correcting notes will no longer exist as Article 106k is being repealed. However, the NSA ruling was based on the current legal framework.
Taxpayer’s Accounting Error
The case involved a taxpayer operating a business both individually under their own name and as part of a civil partnership with their father. For years, documents for both activities were accounted for together, which the taxpayer admitted was a mistake.
Invoicing Problems and Proposed Solution
While organizing their tax settlement, the taxpayer discovered some invoices had been issued to the wrong entity due to similar business names. They believed they could correct buyer information by issuing correcting notes, interpreting Article 106k(1) of the VAT Act as allowing such corrections.