Polish Tax Office Issues New Rules for Fixing NIP Errors and Farmer Invoicing in e‑Invoice System KSeF

The director of Poland’s National Tax Information (KIS) issued an interpretation clarifying how businesses must correct a buyer’s NIP entered incorrectly on an invoice in the national e‑invoice platform KSeF. The only accepted method is a two‑step process: first issue a corrective “zero‑value” invoice that retains the wrong NIP to cancel the original document, then issue a new invoice containing the correct NIP. The tax authority stresses that the operation is tax‑neutral, with both the corrective and the new invoice recorded in the same tax period, and that VAT liability does not change.

In parallel, guidance was provided for agricultural sales. The responsibility for issuing invoices in KSeF depends on the farmer’s tax status. Farmers who are taxed under the flat‑rate scheme (ryczałt) do not issue invoices themselves; the buyer (e.g., a grain processor) supplies a VAT RR invoice, which may be filed in KSeF if the farmer grants appropriate system permissions. Farmers who are regular VAT payers must issue their own invoices through KSeF, although self‑invoicing arrangements—where the buyer prepares the invoice on the farmer’s behalf—remain possible provided the document meets KSeF requirements. The rules will apply to VAT RR invoices from 1 April 2026.