{"id":19713,"date":"2025-05-20T14:53:08","date_gmt":"2025-05-20T12:53:08","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=19713"},"modified":"2026-03-12T15:12:57","modified_gmt":"2026-03-12T14:12:57","slug":"nota-korygujaca-a-ksef-co-sie-zmienia-dla-przedsiebiorcow","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/nota-korygujaca-a-ksef-co-sie-zmienia-dla-przedsiebiorcow","title":{"rendered":"Nota koryguj\u0105ca a KSeF \u2013 co si\u0119 zmienia dla przedsi\u0119biorc\u00f3w?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19713\" class=\"elementor elementor-19713\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a02a133 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a02a133\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d091bcb\" data-id=\"d091bcb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b95f6ea elementor-widget elementor-widget-text-editor\" data-id=\"b95f6ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #808080;\"><span style=\"font-weight: 400;\">Do tej pory w praktyce wielu firm nabywca m\u00f3g\u0142 szybko i bez wi\u0119kszego zamieszania poprawi\u0107 b\u0142\u0119dne dane na otrzymanej fakturze. Jak? Wystarczy\u0142o wystawi\u0107 <\/span><b>not\u0119 koryguj\u0105c\u0105<\/b><span style=\"font-weight: 400;\">. By\u0142 to prosty dokument, kt\u00f3ry pozwala\u0142 skorygowa\u0107 m.in. b\u0142\u0119dny adres, liter\u00f3wki w nazwie kontrahenta, niew\u0142a\u015bciwy numer NIP czy inne dane formalne. Mo\u017cliwo\u015b\u0107 ta wynika\u0142a z art.106k ustawy o VAT. By\u0142a ch\u0119tnie wykorzystywana przez ksi\u0119gowo\u015bci, zw\u0142aszcza gdy b\u0142\u0105d nie dotyczy\u0142 warto\u015bci liczbowych faktury.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #808080;\"><span style=\"font-weight: 400;\">Warto przypomnie\u0107, \u017ce <\/span><b>nota koryguj\u0105ca nie mog\u0142a by\u0107 u\u017cyta do poprawiania<\/b><span style=\"font-weight: 400;\"> kluczowych element\u00f3w faktury, takich jak ilo\u015b\u0107 towaru, warto\u015b\u0107 netto, stawka VAT czy kwota podatku. W takich przypadkach konieczne by\u0142o wystawienie faktury koryguj\u0105cej \u2013 i to wy\u0142\u0105cznie przez sprzedawc\u0119. Nota s\u0142u\u017cy\u0142a wi\u0119c wy\u0142\u0105cznie do prostych, formalnych korekt.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eddb6b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eddb6b9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0c712d\" data-id=\"e0c712d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fa1a28 elementor-widget elementor-widget-heading\" data-id=\"9fa1a28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nota koryguj\u0105ca - co zmieni obowi\u0105zkowy KSeF?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d915507 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d915507\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dae5db8\" data-id=\"dae5db8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63a31d6 elementor-widget elementor-widget-text-editor\" data-id=\"63a31d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #808080;\"><span style=\"font-weight: 400;\">Wraz z wprowadzeniem obowi\u0105zkowego Krajowego Systemu e-Faktur, kt\u00f3re ma nast\u0105pi\u0107 1 lutego 2026 r., <\/span><b>noty koryguj\u0105ce zostan\u0105 ca\u0142kowicie wycofane z obrotu prawnego<\/b><span style=\"font-weight: 400;\">. Nowe przepisy ustawy o VAT usuwaj\u0105 art. 106k, a tym samym likwiduj\u0105 podstaw\u0119 prawn\u0105 do wystawiania not. Co to oznacza w praktyce?<\/span><\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #808080;\"><b>Nabywca nie b\u0119dzie ju\u017c m\u00f3g\u0142 samodzielnie poprawi\u0107 b\u0142\u0119d\u00f3w formalnych<\/b><span style=\"font-weight: 400;\"> na otrzymanej fakturze.<\/span><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #808080;\"><span style=\"font-weight: 400;\">Ka\u017cda zmiana \u2013 niezale\u017cnie od tego, czy dotyczy danych nabywcy, czy oczywistej omy\u0142ki \u2013 <\/span><b>b\u0119dzie musia\u0142a zosta\u0107 skorygowana przez wystawc\u0119 faktury <\/b><b>koryguj\u0105cej<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif; color: #808080;\">Wszelkie korekty, nawet najdrobniejsze, b\u0119d\u0105 realizowane wy\u0142\u0105cznie poprzez <b>faktury koryguj\u0105ce<\/b>, przesy\u0142ane i rejestrowane w KSeF.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22edb92 elementor-widget elementor-widget-image\" data-id=\"22edb92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg\" class=\"attachment-full size-full wp-image-21051\" alt=\"banner akademia skp 2\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c57712a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c57712a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca92541\" data-id=\"ca92541\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddceb4e elementor-widget elementor-widget-heading\" data-id=\"ddceb4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Brak noty koryguj\u0105cej -  wi\u0119kszy obowi\u0105zek po stronie sprzedawcy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b18ae3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b18ae3b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-796ca67\" data-id=\"796ca67\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-882cdef elementor-widget elementor-widget-text-editor\" data-id=\"882cdef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #808080;\"><span style=\"font-weight: 400;\">To pozornie drobna zmiana, ale dla przedsi\u0119biorc\u00f3w oznacza konieczno\u015b\u0107 <\/span><b>wi\u0119kszego zaanga\u017cowania po stronie dostawc\u00f3w<\/b><span style=\"font-weight: 400;\">. Je\u015bli nabywca zauwa\u017cy b\u0142\u0105d na fakturze, nie mo\u017ce go ju\u017c poprawi\u0107 samodzielnie. B\u0119dzie musia\u0142 zg\u0142osi\u0107 go wystawcy \u2013 a ten z kolei musi wystawi\u0107 korekt\u0119.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75f1325 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75f1325\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f39d005\" data-id=\"f39d005\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d3591e elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"3d3591e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDla firm, kt\u00f3re do tej pory bazowa\u0142y na notach koryguj\u0105cych (np. w obrocie B2B z setkami faktur miesi\u0119cznie), mo\u017ce to oznacza\u0107 konieczno\u015b\u0107 przeorganizowania proces\u00f3w i szybszej reakcji na zg\u0142oszenia b\u0142\u0119d\u00f3w.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02ca69b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02ca69b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc3df61\" data-id=\"cc3df61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd19272 elementor-widget elementor-widget-heading\" data-id=\"fd19272\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Korekty tylko przez KSeF \u2013 i co dalej?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba40500 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba40500\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74c3a1a\" data-id=\"74c3a1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e641597 elementor-widget elementor-widget-text-editor\" data-id=\"e641597\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W systemie KSeF nie ma miejsca na noty koryguj\u0105ce. Jedyne dopuszczalne dokumenty to faktury ustrukturyzowane i ich korekty. Dane trafiaj\u0105 bezpo\u015brednio do rejestru centralnego. Tam s\u0105 przechowywane przez 10 lat. To oznacza, \u017ce raz przes\u0142ana b\u0142\u0119dna faktura nie zniknie z systemu \u2013 nawet je\u015bli nabywca zg\u0142osi b\u0142\u0105d.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dobr\u0105 wiadomo\u015bci\u0105 jest to, \u017ce system faktur ustrukturyzowanych <\/span><b>uporz\u0105dkuje proces korekt i ograniczy mo\u017cliwo\u015b\u0107 manipulacji<\/b><span style=\"font-weight: 400;\"> dokumentami. Ale niesie te\u017c wyzwania. Brak mo\u017cliwo\u015bci wystawienia noty koryguj\u0105cej oznacza, \u017ce <\/span><b>nawet za drobny b\u0142\u0105d odpowiada\u0107 b\u0119dzie sprzedawca<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1bf5f6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bf5f6f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e00dee\" data-id=\"8e00dee\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dbc96a1 elementor-widget elementor-widget-heading\" data-id=\"dbc96a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co mo\u017cesz zrobi\u0107 ju\u017c dzi\u015b?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a0e4146 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0e4146\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-18825f5\" data-id=\"18825f5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cbe49c4 elementor-widget elementor-widget-text-editor\" data-id=\"cbe49c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zacznij od edukacji zespo\u0142u<\/b><span style=\"font-weight: 400;\"> \u2013 upewnij si\u0119, \u017ce osoby wystawiaj\u0105ce faktury wiedz\u0105, jak istotna b\u0119dzie poprawno\u015b\u0107 danych.<\/span><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przygotuj proces obs\u0142ugi zg\u0142osze\u0144 od nabywc\u00f3w<\/b><span style=\"font-weight: 400;\">, by szybko reagowa\u0107 na pro\u015bby o korekty.<\/span><\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><b>Przejrzyj swoje procedury obiegu dokument\u00f3w<\/b> \u2013 w erze KSeF szybko\u015b\u0107 i precyzja b\u0119d\u0105 kluczowe.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f760099 elementor-widget elementor-widget-image\" data-id=\"f760099\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d6b247 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d6b247\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85a2395\" data-id=\"85a2395\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a89cac9 elementor-widget elementor-widget-heading\" data-id=\"a89cac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nota koryguj\u0105ca a KSeF - podsumowanie\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0bcca09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0bcca09\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0d2df4\" data-id=\"c0d2df4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b8f620 elementor-widget elementor-widget-text-editor\" data-id=\"3b8f620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Likwidacja not koryguj\u0105cych to jedna z bardziej niedocenianych, a jednak znacz\u0105cych zmian zwi\u0105zanych z wprowadzeniem KSeF. Cho\u0107 upraszcza formalnie system fakturowania, <strong>wymaga wi\u0119kszej uwa\u017cno\u015bci przy wystawianiu faktur i wi\u0119kszej odpowiedzialno\u015bci po stronie dostawcy<\/strong>. Warto przygotowa\u0107 si\u0119 zawczasu, by zminimalizowa\u0107 ryzyko b\u0142\u0119d\u00f3w i zwi\u0105zanych z nimi komplikacji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7bc02b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7bc02b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7834166\" data-id=\"7834166\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eadbce4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"eadbce4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43a8827 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43a8827\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-432a832\" data-id=\"432a832\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e6c2d6 elementor-widget elementor-widget-text-editor\" data-id=\"1e6c2d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Agnieszka Fida<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fafb562 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fafb562\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c54fc60\" data-id=\"c54fc60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20c3aa6 elementor-widget elementor-widget-heading\" data-id=\"20c3aa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4da2560 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4da2560\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec91f62\" data-id=\"ec91f62\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-004b9ef elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"004b9ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-dziala-numer-identyfikujacy-fakture-w-ksef\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak dzia\u0142a numer identyfikuj\u0105cy faktur\u0119 w KSeF?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktury-zakupowe-w-ksef-jak-je-odbierac-i-przetwarzac\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Faktury zakupowe w KSeF \u2013 jak je odbiera\u0107 i przetwarza\u0107? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ksef-a-duplikaty-faktur-czy-beda-jeszcze-potrzebne\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">KSeF a duplikaty faktur \u2013 czy b\u0119d\u0105 jeszcze potrzebne? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" 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