Correction invoice in JPK_V7M — how to report it correctly

Correction invoices often cause JPK_V7M mistakes because the moment of recognising an in-minus correction still trips many businesses up. Since 1 January 2022, with the SLIM VAT 2 package, the rules have been simplified — but they require solid documentation.

What SLIM VAT 2 changed

Before SLIM VAT 2, lowering the tax base required a receipt confirmation from the buyer. Now it is enough to hold agreed documentation evidencing the terms of the reduction and its actual occurrence. Such documentation can include email correspondence, an annex to the contract or accepted commercial offers.

When to book the correction

• In-minus correction — in the period when both conditions are met: agreement and implementation.
• In-plus correction due to secondary reasons — on a current basis in the period the reason arises.
• Correction of a calculation error or obvious mistake — retrospectively, in the period of the original invoice.
• On the buyer's side — reduce input VAT in the period the reduction terms are agreed.

How to mark it in JPK_V7M

Corrections are recorded in the JPK_V7M ledger using the correction invoice number and the correction date. For returns we use the KorektaPodstawyOpodt marker, and the invoice number field holds the correction document number. GTU markers and procedure codes (e.g. MPP) are preserved as on the original invoice.

Rates and thresholds in Poland are updated annually — consult an accountant before making any decisions.

Unsure about a correction? Talk to our team.