Wrong buyer NIP on an accepted KSeF invoice: correction to zero and a new invoice
What the seller and recipient should do when an accepted e-invoice contains the wrong buyer NIP. MF procedure, example and identifier checklist.
Wrong buyer NIP on an accepted KSeF invoice
If an invoice has been accepted by KSeF and assigned a KSeF number, but contains the wrong buyer NIP, the seller must issue a correction to zero retaining that same wrong NIP, then submit a new original invoice with the correct buyer details. This is not a procedure for replacing the NIP on a correcting invoice. This approach is described in the KSeF 2.0 Handbook, Part II, section 1.6.4, pp. 19–20.
First distinguish three situations
- Accepted invoice with the wrong buyer NIP: issue a correction to zero retaining the wrong NIP, and issue a new original invoice with the correct details. This is the case described in section 1.6.4.
- Technically rejected file submitted in ONLINE mode: following negative verification, KSeF does not assign a number and the invoice has not been issued. The accuracy of the data must be checked and submission retried. This must not be confused with correcting an accepted invoice. Basis: section 1.6.1, pp. 17–18.
- Error in other buyer details where the identifier is correct: section 2.13.8 describes the use of Podmiot2K. It contains the buyer's full details from the original invoice; when correcting other details, the identifier must match the identifier in Podmiot2 or, for an additional buyer, Podmiot3 of the correcting invoice. This is not a way to change an incorrect NIP to another entity's NIP.
Source for these distinctions: MF handbook, sections 1.6.1, 1.6.4 and 2.13.8.
Why can you not simply change the buyer?
An accepted invoice cannot be edited or cancelled in KSeF. Errors in an issued invoice are corrected by its issuer through a correcting invoice. Basis: sections 1.6.2–1.6.3, pp. 18–19.
For an incorrect buyer NIP, the handbook provides an additional explanation: the invoice is assigned to the entity whose NIP appears on the document, even if that entity is not the actual buyer. Section 1.6.4 therefore explicitly states that a correcting invoice changing the wrong NIP to a different, correct NIP must not be issued. The documented procedure involves two successive documents: a correction to zero and a new original invoice.
What should the seller do?
For an accepted invoice with the wrong buyer NIP:
- Issue a correcting invoice in KSeF reducing the original invoice to zero, retaining the wrong buyer NIP.
- Then submit a new original invoice to KSeF with the actual buyer's correct details, particularly their correct NIP.
These are obligations specified in section 1.6.4 of the MF handbook, not an optional method of organizing documents.
Example: goods for A, invoice for B
Hypothetical example. The letters A and B are illustrative labels only, not NIP numbers or document identifiers.
- Transaction: the seller delivered goods to company A.
- Mistake: the seller entered company B's NIP in the
Podmiot2/DaneIdentyfikacyjne/NIPfield of the FA(3) structure. The invoice was accepted and assigned a KSeF number. - Assignment outcome: the invoice goes to B, although B did not buy the goods.
- Correction: the seller issues a correction to zero retaining company B's incorrectly used NIP.
- New document: the seller then issues a new original invoice with company A's correct details, including its NIP.
A correcting invoice replacing company B's NIP with company A's NIP must not be issued instead. The example corresponds to the situation described in section 1.6.4.
What should the buyer or unintended recipient do?
Contact the seller outside KSeF and explain the mistake. This applies both to the actual buyer and to the entity that received an invoice for someone else's purchase.
The recipient cannot reject an accepted invoice in KSeF. The system has no option for approving or rejecting invoices after the buyer receives them. Errors and disputes are resolved outside the system; in the A/B mistake, the seller issues a correction to zero and a new, correct invoice. Basis: section 6.3, pp. 97–98.
Document identifier checklist
The following checklist is an organizational recommendation to help prepare a report to the seller and keep the documents organized:
- Record the original invoice number assigned by the seller — the value of field
P_2. - Separately record that invoice's KSeF number. Do not confuse it with the session reference number.
- Note the original invoice's issue date, the wrong NIP on the document and the actual buyer's correct details.
- Once the correction and new invoice have been issued, separately record their issuer-assigned numbers and KSeF numbers.
- Check that the correcting invoice identifies the correct original invoice.
The distinction between the P_2 number, KSeF number and session reference number is described in the MF handbook, description of UPO elements, pp. 77–78.
Independently of this recommendation, the correcting invoice must contain its own number and issue date, the original invoice's details — including its date, number and the parties' details — and the original invoice's KSeF number, if one was assigned. In the accepted-invoice case discussed here, the invoice already has a KSeF number. Basis: section 4.1.3, pp. 72–73. The identifier checklist does not replace the full set of required correcting-invoice details.
This article describes how to correct the documents. It does not determine entitlement to deduct VAT, recognition of an expense for PIT purposes or the reporting period for the correction.