{"id":20374,"date":"2025-07-30T12:14:03","date_gmt":"2025-07-30T10:14:03","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=20374"},"modified":"2026-07-15T13:31:22","modified_gmt":"2026-07-15T11:31:22","slug":"faktura-korygujaca-zasady-rozliczania-korekty-in-plus-in-minus","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania","title":{"rendered":"Faktura koryguj\u0105ca &#8211; zasady rozliczania korekty in plus, in minus"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20374\" class=\"elementor elementor-20374\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5276a3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5276a3f\" 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-2a9232e\" data-id=\"2a9232e\" 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-31d11dd elementor-widget elementor-widget-text-editor\" data-id=\"31d11dd\" 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; font-size: 12pt;\"><b><span style=\"line-height: 107%;\">Korekty faktur<\/span><\/b><span style=\"line-height: 107%;\"> to temat, kt\u00f3ry pr\u0119dzej czy p\u00f3\u017aniej <b>dotyczy niemal ka\u017cdej firmy.<\/b>\u00a0<\/span>B\u0142\u0119dy w stawkach VAT, zwroty towar\u00f3w, rabaty udzielone po sprzeda\u017cy czy niedopatrzenia w tre\u015bci dokument\u00f3w \u2013 wszystkie te sytuacje wymagaj\u0105 w\u0142a\u015bciwego dzia\u0142ania zgodnie z przepisami.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">W 2025 roku obowi\u0105zuj\u0105 jasne regu\u0142y dotycz\u0105ce wystawiania i rozliczania faktur koryguj\u0105cych. Z tego artyku\u0142u dowiesz si\u0119 kiedy nale\u017cy wystawi\u0107 faktur\u0119 \u201ein plus\u201d, kiedy \u201ein minus\u201d, a tak\u017ce w jakich sytuacjach wystarczy nota koryguj\u0105ca.<\/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-ed28ff6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed28ff6\" 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-80d97c5\" data-id=\"80d97c5\" 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-4c053eb elementor-widget elementor-widget-heading\" data-id=\"4c053eb\" 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\">Czym jest faktura koryguj\u0105ca?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73f854e elementor-widget elementor-widget-text-editor\" data-id=\"73f854e\" 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 class=\"MsoNormal\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><b><span style=\"line-height: 107%;\">Faktura koryguj\u0105ca<\/span><\/b><span style=\"line-height: 107%;\"> to dokument sporz\u0105dzany w celu poprawienia wcze\u015bniej wystawionej faktury. Sprzedawca wystawia j\u0105, gdy na pierwotnej fakturze pojawi si\u0119 b\u0142\u0105d &#8211; na przyk\u0142ad w cenie, stawce podatku, ilo\u015bci towaru lub innych danych. Korekta ukazuje, co by\u0142o na fakturze przed zmian\u0105 i jak wygl\u0105da to po poprawce. <\/span><\/span><\/p><p><span style=\"font-size: 12pt; line-height: 107%; font-family: helvetica, arial, sans-serif;\">Dokument ten powinien zosta\u0107 przygotowywany przez sprzedawc\u0119 w dw\u00f3ch egzemplarzach- jeden dla sprzedawcy, a drugi dla nabywcy.\u00a0<\/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-068c35e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"068c35e\" 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-e10807a\" data-id=\"e10807a\" 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-053cbdd elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"053cbdd\" 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=\"fas fa-bullhorn\"><\/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\tNie nale\u017cy myli\u0107 faktury koryguj\u0105cej z not\u0105 koryguj\u0105c\u0105. Faktur\u0119 wystawia sprzedawca, a not\u0119 \u2013 nabywca, ale tylko gdy chce poprawi\u0107 dane niefinansowe, takie jak liter\u00f3wki czy b\u0142\u0119dne nazwy.\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-ae36643 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae36643\" 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-8cbecc2\" data-id=\"8cbecc2\" 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-ef26aaf elementor-widget elementor-widget-heading\" data-id=\"ef26aaf\" 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\">Kiedy wystawi\u0107 faktur\u0119 koryguj\u0105c\u0105?<\/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-0acf162 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0acf162\" 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-dda17fc\" data-id=\"dda17fc\" 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-eb0f39a elementor-widget elementor-widget-text-editor\" data-id=\"eb0f39a\" 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; font-size: 12pt;\">Faktur\u0119 koryguj\u0105c\u0105 sporz\u0105dzamy, gdy po wystawieniu faktury pierwotnej nast\u0105pi\u0142y zmiany dotycz\u0105ce transakcji lub pojawi\u0142y si\u0119 b\u0142\u0119dy. Obowi\u0105zek jej wystawienia wynika z przepis\u00f3w ustawy o VAT (art. 106j. ustawy o podatku od towar\u00f3w i us\u0142ug).<\/span><\/p><h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><b><span style=\"line-height: 107%;\">Faktura koryguj\u0105ca jest potrzebna, gdy:<\/span><\/b><\/span><\/h3><ul><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Udzielili\u015bmy rabatu lub obni\u017cki ceny po sprzeda\u017cy,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nabywca dokona\u0142 zwrotu towaru i opakowania,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Zwr\u00f3cili\u015bmy zaliczk\u0119, rat\u0119 lub przedp\u0142at\u0119,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Dokonali\u015bmy podwy\u017cki cen,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Pomin\u0119li\u015bmy wymagan\u0105 informacj\u0119, np. oznaczenia mechanizm podzielonej p\u0142atno\u015bci,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Zauwa\u017cyli\u015bmy pomy\u0142k\u0119 w danych, np. w stawce VAT, kwocie podatku, ilo\u015bci, cenie lub innych element\u00f3w faktury.<\/span><\/li><\/ul>\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-d0a9ee7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0a9ee7\" 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-8c65a4f\" data-id=\"8c65a4f\" 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-825dcac elementor-widget elementor-widget-heading\" data-id=\"825dcac\" 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 musi zawiera\u0107 faktura koryguj\u0105ca?<\/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-54added elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54added\" 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-c6ec175\" data-id=\"c6ec175\" 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-3c10e4a elementor-widget elementor-widget-text-editor\" data-id=\"3c10e4a\" 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;\"><b><span style=\"font-size: 14.0pt; line-height: 107%;\">Elementy faktury koryguj\u0105cej\u00a0<\/span><\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Wystawiaj\u0105c faktur\u0119 koryguj\u0105c\u0105 powinni\u015bmy pami\u0119ta\u0107, \u017ce musi ona zawiera\u0107 wi\u0119cej element\u00f3w, w por\u00f3wnaniu do zwyk\u0142ej faktury VAT. Oto, co powinno si\u0119 na niej znale\u017a\u0107:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">numer faktury korekty oraz data wystawienia,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">numer identyfikacyjny w Krajowym Systemie e-Faktur wskazuj\u0105cy dokument, kt\u00f3rego dotyczy korekta. (Dotyczy tylko faktur, kt\u00f3rym nadany zosta\u0142 numer identyfikuj\u0105cy w KSeF.)<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">imiona, nazwiska lub nazwy zar\u00f3wno sprzedawcy, jak i nabywcy. Do tego adresy obu stron,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">numer NIP sprzedawcy,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">numer NIP nabywcy towaru\/us\u0142ugi,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">data wystawienia i nr faktury pierwotnej,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">nazwa lub rodzaj towaru b\u0105d\u017a us\u0142ugi, kt\u00f3rych dotyczy korekta.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Na fakturze koryguj\u0105cej powinna znale\u017a\u0107 si\u0119 r\u00f3wnie\u017c data dokonania lub zako\u0144czenia dostawy towaru albo wykonania us\u0142ugi. Je\u015bli zap\u0142ata zosta\u0142a otrzymana wcze\u015bniej \u2013 przed dostaw\u0105 lub us\u0142ug\u0105 \u2013 nale\u017cy poda\u0107 dat\u0119 otrzymania tej zap\u0142aty. Wym\u00f3g ten dotyczy sytuacji, gdy taka data jest znana i r\u00f3\u017cni si\u0119 od daty wystawienia faktury.<\/span><\/p><div><p><span style=\"font-size: 12pt; line-height: 107%; font-family: helvetica, arial, sans-serif;\">Je\u015bli zmienia si\u0119 podstawa opodatkowania lub wysoko\u015b\u0107 podatku VAT, faktura musi pokaza\u0107 warto\u015b\u0107 tej zmiany. Kwoty te powinny by\u0107 rozbite wed\u0142ug stawek podatkowych oraz sprzeda\u017cy zwolnionej. Gdy korekta nie wp\u0142ywa na zmian\u0119 warto\u015bci, nale\u017cy poda\u0107 poprawne dane dotycz\u0105ce korygowanych pozycji.<\/span><\/p><p><span style=\"font-size: 12pt; line-height: 107%; font-family: helvetica, arial, sans-serif;\">Na fakturze koryguj\u0105cej mog\u0105 r\u00f3wnie\u017c pojawi\u0107 si\u0119 dodatkowe informacje, takie jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sformu\u0142owania &#8222;FAKTURA KORYGUJ\u0104CA&#8221; lub &#8222;KOREKTA&#8221;.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Przyczyna dokonania korekty.<\/span><\/li><\/ul><\/div>\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-6d61630 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d61630\" 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-7268233\" data-id=\"7268233\" 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-e1b0be3 elementor-widget elementor-widget-heading\" data-id=\"e1b0be3\" 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\">Korekta faktury \u201ein plus\u201d \u2013 jak j\u0105 prawid\u0142owo uj\u0105\u0107 w rozliczeniach?<\/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-ea72311 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea72311\" 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-046e36d\" data-id=\"046e36d\" 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-ed308a2 elementor-widget elementor-widget-text-editor\" data-id=\"ed308a2\" 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; font-size: 12pt;\"><strong>Faktura koryguj\u0105ca \u201ein plus<\/strong>\u201d to dokument, kt\u00f3ry zwi\u0119ksza podstaw\u0119 opodatkowania oraz kwot\u0119 podatku nale\u017cnego. Ustawodawca jasno okre\u015bla, w jakim okresie nale\u017cy tak\u0105 korekt\u0119 uj\u0105\u0107. Zgodnie z art. 29a ust. 17 ustawy o VAT, je\u015bli podstawa opodatkowania uleg\u0142a zwi\u0119kszeniu, nale\u017cy uwzgl\u0119dni\u0107 to w rozliczeniu za okres, w kt\u00f3rym pojawi\u0142a si\u0119 przyczyna tej zmiany.<\/span><\/p><h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>Kiedy rozliczamy korekt\u0119 wstecz, a kiedy na bie\u017c\u0105co?<\/strong><\/span><\/h3><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1) <b>Korekta wsteczna- b\u0142\u0105d w fakturze pierwotnej:<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Je\u015bli powodem korekty jest nasza pomy\u0142ka, kt\u00f3ra mia\u0142a miejsce ju\u017c przy wystawianiu pierwotnej faktury (np. zani\u017cyli\u015bmy ceny, zastosowali\u015bmy niew\u0142a\u015bciw\u0105 stawka podatku), faktur\u0119 koryguj\u0105c\u0105 musimy uwzgl\u0119dni\u0107 w tym samym okresie, w kt\u00f3rym wykazali\u015bmy faktura pierwotn\u0105.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2) <b>Korekta bie\u017c\u0105ca \u2013 nowe okoliczno\u015bci po sprzeda\u017cy:<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Je\u015bli przyczyna zwi\u0119kszenia podstawy opodatkowania pojawi\u0142a si\u0119 dopiero po dokonaniu sprzeda\u017cy, korekt\u0119 powinni\u015bmy uj\u0105\u0107 w bie\u017c\u0105cym okresie rozliczeniowym. Mo\u017ce to by\u0107 np. w wyniku podwy\u017cszenia ceny z uwagi na osi\u0105gni\u0119cie okre\u015blonego progu sprzeda\u017cy.<\/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-56c4fca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56c4fca\" 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-2be5c4c\" data-id=\"2be5c4c\" 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-456523e elementor-widget elementor-widget-text-editor\" data-id=\"456523e\" 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-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Przyk\u0142ad:<\/span><\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>W marcu pani Anna wystawi\u0142a faktur\u0119 za us\u0142ug\u0119 szkoleniow\u0105 i zastosowa\u0142a zwolnienie z VAT, uznaj\u0105c us\u0142ug\u0119 za zwolnion\u0105 na podstawie ustawy. W kwietniu, po analizie przepis\u00f3w, zorientowa\u0142a si\u0119, \u017ce jednak powinna zastosowa\u0107 stawk\u0119 23%. Wystawi\u0142a wi\u0119c faktur\u0119 koryguj\u0105c\u0105, w kt\u00f3rej wykaza\u0142a nale\u017cny podatek VAT.<\/em><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ponie<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">wa\u017c korekta wynika\u0142a z b\u0142\u0119dnej oceny przepis\u00f3w przy wystawianiu pierwotnej faktury, pani Anna powinna uj\u0105\u0107 korekt\u0119 w marcu \u2013 czyli w okresie, w kt\u00f3rym powsta\u0142 obowi\u0105zek podatkowy. W zwi\u0105zku z tym musi r\u00f3wnie\u017c z\u0142o\u017cy\u0107 korekt\u0119 pliku JPK_V7<\/span> za marzec.<\/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-20a4f3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20a4f3e\" 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-33b76a4\" data-id=\"33b76a4\" 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-9a17a79 elementor-widget elementor-widget-text-editor\" data-id=\"9a17a79\" 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; font-size: 12pt;\">W przypadku korekt zwi\u0119kszaj\u0105cych podstaw\u0119 opodatkowania, nie mamy obowi\u0105zku uzyskania potwierdzenia odbioru korekty przez nabywc\u0119. Faktur\u0119 mo\u017cemy dostarczy\u0107 nabywcy w takiej samej formie, jak dokument pierwotny \u2013 zar\u00f3wno papierowo, jak i elektronicznie.<\/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-2315ad9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2315ad9\" 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-8783f9a\" data-id=\"8783f9a\" 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-38a05d8 elementor-widget elementor-widget-heading\" data-id=\"38a05d8\" 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\">Korekta faktury in minus- na czym polega?<\/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-4970877 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4970877\" 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-3593916\" data-id=\"3593916\" 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-11fb577 elementor-widget elementor-widget-text-editor\" data-id=\"11fb577\" 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; font-size: 12pt;\"><strong>Faktura koryguj\u0105ca in minus<\/strong> to dokument, kt\u00f3ry zmniejsza warto\u015b\u0107 pierwotnej transakcji \u2013 np. po zwrocie towaru, udzieleniu rabatu albo w przypadku b\u0142\u0119du w fakturze. Samo wystawienie takiej korekty nie wystarcza, by od razu j\u0105 rozliczy\u0107. <strong>Kluczowe jest, aby obie strony \u2013 sprzedawca i nabywca \u2013 uzgodni\u0142y zmniejszenie warto\u015bci transakcji<\/strong> i \u017ceby to uzgodnienie by\u0142o odpowiednio udokumentowane. <strong>Prawo nie narzuca konkretnego rodzaju dokument\u00f3w. <\/strong>Wa\u017cne, by z tych dokument\u00f3w jasno wynika\u0142o, \u017ce obie strony znaj\u0105 i zgadzaj\u0105 si\u0119 na zmian\u0119 warunk\u00f3w.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Przyk\u0142adowe dokumenty:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">wiadomo\u015b\u0107 e-mail z potwierdzeniem zwrotu lub rabatu,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">aneks do umowy,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">potwierdzenie zap\u0142aty zgodnie z korekt\u0105,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">formularz zwrotu towaru.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">W przypadku tego rodzaju korekt rozliczenia mo\u017cemy dokona\u0107 w miesi\u0105cu, w kt\u00f3rym wystawili\u015bmy korekt\u0119, o ile nabywca potwierdzi\u0142 nam jej odebranie. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Istniej\u0105 wyj\u0105tki gdy nie musimy mie\u0107 potwierdzenia odbioru korekty od nabywcy, np. przy eksporcie, wewn\u0105trzwsp\u00f3lnotowej dostawie towar\u00f3w, sprzeda\u017cy medi\u00f3w albo w sytuacji, gdy korekt\u0119 wystawili\u015bmy jako faktura ustrukturyzowana (czyli np. w systemie KSeF).<\/span><\/p><h3><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Co musi zrobi\u0107 nabywca?<\/strong><\/span><\/h3><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nabywca, kt\u00f3ry otrzyma\u0142 korekt\u0119 in minus <strong>zmniejsza kwot\u0119 podatku naliczonego w tym miesi\u0105cu, w kt\u00f3rym<\/strong>:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">uzgodni\u0142 z dostawc\u0105 obni\u017ck\u0119,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">zosta\u0142y spe\u0142nione warunki korekty (np. faktyczny zwrot towaru).<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Je\u015bli uzgodnienie i spe\u0142nienie warunk\u00f3w nie nast\u0105pi\u0142y w tym samym miesi\u0105cu \u2013 rozlicza korekt\u0119 w miesi\u0105cu, w kt\u00f3rym warunki zosta\u0142y spe\u0142nione.<\/strong><\/span><\/p><p>\u00a0<\/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-200ee6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"200ee6d\" 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-36932a4\" data-id=\"36932a4\" 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-0a1c5d8 elementor-widget elementor-widget-text-editor\" data-id=\"0a1c5d8\" 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; font-size: 12pt;\"><strong>Przyk\u0142ad<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Pan Marek prowadzi sklep internetowy z elektronik\u0105. 8 marca 2025 roku sprzeda\u0142 firmie \u201eTech-Pro\u201d trzy monitory. Po kilku dniach klient zg\u0142osi\u0142 reklamacj\u0119 \u2013 jeden z monitor\u00f3w mia\u0142 p\u0119kni\u0119t\u0105 matryc\u0119. Zwrot zosta\u0142 przyj\u0119ty 20 marca, a tego samego dnia pan Marek wystawi\u0142 faktur\u0119 koryguj\u0105c\u0105, obni\u017caj\u0105c\u0105 warto\u015b\u0107 sprzeda\u017cy o cen\u0119 jednego monitora.<\/em><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cho\u0107 korekta zosta\u0142a wystawiona w marcu, dokumentacja potwierdzaj\u0105ca uzgodnienie warunk\u00f3w korekty (w tym e-mail od klienta z akceptacj\u0105 formy zwrotu i warunk\u00f3w obni\u017cenia ceny) wp\u0142yn\u0119\u0142a do pana Marka dopiero 5 kwietnia 2025 roku.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">W tej sytuacji pan Marek powinien uj\u0105\u0107 faktur\u0119 koryguj\u0105c\u0105 w kwietniu, poniewa\u017c dopiero wtedy posiada\u0142 komplet dokument\u00f3w, kt\u00f3re potwierdzaj\u0105, \u017ce obie strony zgodzi\u0142y si\u0119 na korekt\u0119.<\/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-ebc9aaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebc9aaa\" 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-f81be24\" data-id=\"f81be24\" 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-6f5ec3c elementor-widget elementor-widget-heading\" data-id=\"6f5ec3c\" 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\">Czym jest nota koryguj\u0105ca i kiedy mo\u017cemy j\u0105 wystawi\u0107?<\/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-b63ed8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b63ed8c\" 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-ddedd7a\" data-id=\"ddedd7a\" 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-e268b8d elementor-widget elementor-widget-text-editor\" data-id=\"e268b8d\" 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; font-size: 12pt;\"><strong>Nota koryguj\u0105ca<\/strong> to dokument, kt\u00f3ry mo\u017ce wystawi\u0107 nabywca towaru lub us\u0142ugi, je\u015bli otrzyma\u0142 od sprzedawcy faktur\u0119 z b\u0142\u0119dami. S\u0142u\u017cy ona do poprawy drobnych, formalnych pomy\u0142ek.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mo\u017cna j\u0105 wystawi\u0107, w przypadku b\u0142\u0119d\u00f3w takich jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">niew\u0142a\u015bciwa data wystawienia faktury,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b\u0142\u0119dne dane nabywcy lub sprzedawcy (np. nazwa, adres, NIP),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">niepoprawna data dostawy towar\u00f3w lub wykonania us\u0142ugi,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b\u0142\u0119dna nazwa towaru lub us\u0142ugi.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mo\u017cna te\u017c u\u017cy\u0107 noty, gdy sprzedawca zapomni zamie\u015bci\u0107 adnotacj\u0119 \u201emechanizm podzielonej p\u0142atno\u015bci\u201d, mimo \u017ce mia\u0142 taki obowi\u0105zek.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nie mo\u017cna jednak poprawia\u0107 not\u0105 koryguj\u0105c\u0105 element\u00f3w finansowych, takich jak: ilo\u015b\u0107 towaru, ceny netto, rabaty, warto\u015b\u0107 sprzeda\u017cy czy stawka i kwota VAT.<\/strong> Tego typu b\u0142\u0119dy koryguje si\u0119 faktur\u0105 koryguj\u0105c\u0105, wystawian\u0105 przez sprzedawc\u0119.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nota koryguj\u0105ca wymaga akceptacji wystawcy faktury. Przepisy nie okre\u015blaj\u0105 formy tej akceptacji \u2013 mo\u017ce by\u0107 pisemna lub ustna. Dokument mo\u017ce by\u0107 sporz\u0105dzony r\u00f3wnie\u017c w wersji elektronicznej.<\/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-03df5db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03df5db\" 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-b2e36d6\" data-id=\"b2e36d6\" 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-8ad9905 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8ad9905\" 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=\"fas fa-bullhorn\"><\/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\tPo pe\u0142nym wdro\u017ceniu Krajowego Systemu e-Faktur (KSeF), noty koryguj\u0105ce przestan\u0105 funkcjonowa\u0107. Wszelkie b\u0142\u0119dy \u2013 tak\u017ce formalne \u2013 b\u0119d\u0105 musia\u0142y by\u0107 poprawiane wy\u0142\u0105cznie za pomoc\u0105 faktur koryguj\u0105cych.\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-977473b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"977473b\" 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-f07b37c\" data-id=\"f07b37c\" 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-40b9eed elementor-widget elementor-widget-text-editor\" data-id=\"40b9eed\" 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; font-size: 12pt;\">Jak wida\u0107, wystawianie faktur koryguj\u0105cych, cho\u0107 oparte na jasnych przepisach, wymaga dok\u0142adno\u015bci i znajomo\u015bci okoliczno\u015bci konkretnej transakcji. Kluczowe znaczenie ma r\u00f3wnie\u017c odpowiednia dokumentacja oraz poprawne uj\u0119cie korekt w rozliczeniach podatkowych.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Na szcz\u0119\u015bcie nie musisz wykonywa\u0107 tych czynno\u015bci r\u0119cznie<\/strong> \u2013 <strong>program SKP<sup>\u00ae<\/sup> Formsoft <\/strong><strong>umo\u017cliwia \u0142atwe i zgodne z przepisami wystawianie faktur koryguj\u0105cych zar\u00f3wno \u201ein plus\u201d, jak i \u201ein minus\u201d.<\/strong> Dzi\u0119ki intuicyjnemu modu\u0142owi fakturowania, szybko przygotujesz niezb\u0119dne dokumenty, a system automatycznie zadba o ich zgodno\u015b\u0107 z obowi\u0105zuj\u0105cymi wymogami prawnymi.<\/span><\/p>\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-858f575 elementor-widget elementor-widget-text-editor\" data-id=\"858f575\" 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 style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sprawd\u017a, jak dzia\u0142a modu\u0142 fakturowania w programie SKP<sup>\u00ae<\/sup>\u00a0Formsoft<\/span><\/p>\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-c9ee349 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"c9ee349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Wypr\u00f3buj bezp\u0142atnie<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-dc7b501 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc7b501\" 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-3350b34\" data-id=\"3350b34\" 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-800a9c3 elementor-widget elementor-widget-text-editor\" data-id=\"800a9c3\" 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 style=\"text-align: center;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">U\u0142atw sobie prowadzenie firmy \u2013 wystawiaj faktury poprawnie i bez stresu!<\/span><\/strong><\/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-072ad6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"072ad6e\" 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-06f3503\" data-id=\"06f3503\" 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-bc4fdfe elementor-widget elementor-widget-text-editor\" data-id=\"bc4fdfe\" 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: #333333; font-size: 10pt;\">Autor:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333; font-size: 10pt;\">Agnieszka Fida<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333; font-size: 10pt;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333; font-size: 10pt;\">Publikacja: 30.07.2025 r.<\/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-7eb7886 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7eb7886\" 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-b275dd1\" data-id=\"b275dd1\" 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-fb8cb1c elementor-widget elementor-widget-text-editor\" data-id=\"fb8cb1c\" 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<h3>Przeczytaj tak\u017ce:<\/h3><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ksef-wazne-informacje\" target=\"_blank\" rel=\"noopener\">Krajowy System e-Faktur &#8211; czym jest i od kiedy obowi\u0105zuje?<\/a><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/najlepszy-program-do-wystawiania-faktur\" target=\"_blank\" rel=\"noopener\">W czym pomaga program do wystawiania faktur<\/a><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a style=\"background-color: #ffffff;\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca\" target=\"_blank\" rel=\"noopener\">Jak wystawi\u0107 faktur\u0119 koryguj\u0105c\u0105 w programie SKP<sup>\u00ae<\/sup> Formsoft<\/a><\/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<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Ffaktura-korygujaca-zasady-rozliczania\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#0765FE;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path fill=\"#fff\" d=\"M28 16c0-6.627-5.373-12-12-12S4 9.373 4 16c0 5.628 3.875 10.35 9.101 11.647v-7.98h-2.474V16H13.1v-1.58c0-4.085 1.849-5.978 5.859-5.978.76 0 2.072.15 2.608.298v3.325c-.283-.03-.775-.045-1.386-.045-1.967 0-2.728.745-2.728 2.683V16h3.92l-.673 3.667h-3.247v8.245C23.395 27.195 28 22.135 28 16Z\"><\/path><\/svg><\/span><\/a><a target=\"_blank\" aria-label=\"Facebook Messenger\" class=\"heateor_sss_button_facebook_messenger\" href=\"https:\/\/www.facebook.com\/dialog\/send?app_id=1904103319867886&display=popup&link=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Ffaktura-korygujaca-zasady-rozliczania&redirect_uri=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Ffaktura-korygujaca-zasady-rozliczania\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_facebook_messenger\" style=\"background-color:#0084ff;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-2 -2 36 36\"><path fill=\"#fff\" d=\"M16 5C9.986 5 5.11 9.56 5.11 15.182c0 3.2 1.58 6.054 4.046 7.92V27l3.716-2.06c.99.276 2.04.425 3.128.425 6.014 0 10.89-4.56 10.89-10.183S22.013 5 16 5zm1.147 13.655L14.33 15.73l-5.423 3 5.946-6.31 2.816 2.925 5.42-3-5.946 6.31z\"\/><\/svg><\/span><\/a><a aria-label=\"Linkedin\" class=\"heateor_sss_button_linkedin\" href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Ffaktura-korygujaca-zasady-rozliczania\" title=\"Linkedin\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_linkedin\" style=\"background-color:#0077b5;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path d=\"M6.227 12.61h4.19v13.48h-4.19V12.61zm2.095-6.7a2.43 2.43 0 0 1 0 4.86c-1.344 0-2.428-1.09-2.428-2.43s1.084-2.43 2.428-2.43m4.72 6.7h4.02v1.84h.058c.56-1.058 1.927-2.176 3.965-2.176 4.238 0 5.02 2.792 5.02 6.42v7.395h-4.183v-6.56c0-1.564-.03-3.574-2.178-3.574-2.18 0-2.514 1.7-2.514 3.46v6.668h-4.187V12.61z\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Whatsapp\" class=\"heateor_sss_whatsapp\" href=\"https:\/\/api.whatsapp.com\/send?text=Faktura%20koryguj%C4%85ca%20-%20zasady%20rozliczania%20korekty%20in%20plus%2C%20in%20minus%20https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Ffaktura-korygujaca-zasady-rozliczania\" title=\"Whatsapp\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#55eb4c;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-6 -5 40 40\"><path class=\"heateor_sss_svg_stroke heateor_sss_no_fill\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\" d=\"M 11.579798566743314 24.396926207859085 A 10 10 0 1 0 6.808479557110079 20.73576436351046\"><\/path><path d=\"M 7 19 l -1 6 l 6 -1\" class=\"heateor_sss_no_fill heateor_sss_svg_stroke\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\"><\/path><path d=\"M 10 10 q -1 8 8 11 c 5 -1 0 -6 -1 -3 q -4 -3 -5 -5 c 4 -2 -1 -5 -1 -4\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Email\" class=\"heateor_sss_email\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania\" onclick=\"event.preventDefault();window.open('mailto:?subject=' + decodeURIComponent('Faktura%20koryguj%C4%85ca%20-%20zasady%20rozliczania%20korekty%20in%20plus%2C%20in%20minus').replace('&', '%26') + '&body=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Ffaktura-korygujaca-zasady-rozliczania', '_blank')\" title=\"Email\" rel=\"noopener\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#649a3f;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-.75 -.5 36 36\"><path d=\"M 5.5 11 h 23 v 1 l -11 6 l -11 -6 v -1 m 0 2 l 11 6 l 11 -6 v 11 h -22 v -11\" stroke-width=\"1\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Copy Link\" class=\"heateor_sss_button_copy_link\" title=\"Copy Link\" rel=\"noopener\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania\" onclick=\"event.preventDefault()\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_copy_link\" style=\"background-color:#ffc112;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-4 -4 40 40\"><path fill=\"#fff\" d=\"M24.412 21.177c0-.36-.126-.665-.377-.917l-2.804-2.804a1.235 1.235 0 0 0-.913-.378c-.377 0-.7.144-.97.43.026.028.11.11.255.25.144.14.24.236.29.29s.117.14.2.256c.087.117.146.232.177.344.03.112.046.236.046.37 0 .36-.126.666-.377.918a1.25 1.25 0 0 1-.918.377 1.4 1.4 0 0 1-.373-.047 1.062 1.062 0 0 1-.345-.175 2.268 2.268 0 0 1-.256-.2 6.815 6.815 0 0 1-.29-.29c-.14-.142-.223-.23-.25-.254-.297.28-.445.607-.445.984 0 .36.126.664.377.916l2.778 2.79c.243.243.548.364.917.364.36 0 .665-.118.917-.35l1.982-1.97c.252-.25.378-.55.378-.9zm-9.477-9.504c0-.36-.126-.665-.377-.917l-2.777-2.79a1.235 1.235 0 0 0-.913-.378c-.35 0-.656.12-.917.364L7.967 9.92c-.254.252-.38.553-.38.903 0 .36.126.665.38.917l2.802 2.804c.242.243.547.364.916.364.377 0 .7-.14.97-.418-.026-.027-.11-.11-.255-.25s-.24-.235-.29-.29a2.675 2.675 0 0 1-.2-.255 1.052 1.052 0 0 1-.176-.344 1.396 1.396 0 0 1-.047-.37c0-.36.126-.662.377-.914.252-.252.557-.377.917-.377.136 0 .26.015.37.046.114.03.23.09.346.175.117.085.202.153.256.2.054.05.15.148.29.29.14.146.222.23.25.258.294-.278.442-.606.442-.983zM27 21.177c0 1.078-.382 1.99-1.146 2.736l-1.982 1.968c-.745.75-1.658 1.12-2.736 1.12-1.087 0-2.004-.38-2.75-1.143l-2.777-2.79c-.75-.747-1.12-1.66-1.12-2.737 0-1.106.392-2.046 1.183-2.818l-1.186-1.185c-.774.79-1.708 1.186-2.805 1.186-1.078 0-1.995-.376-2.75-1.13l-2.803-2.81C5.377 12.82 5 11.903 5 10.826c0-1.08.382-1.993 1.146-2.738L8.128 6.12C8.873 5.372 9.785 5 10.864 5c1.087 0 2.004.382 2.75 1.146l2.777 2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Korekty faktur to temat, kt\u00f3ry pr\u0119dzej czy p\u00f3\u017aniej dotyczy niemal ka\u017cdej firmy.\u00a0B\u0142\u0119dy w stawkach VAT, zwroty towar\u00f3w, rabaty udzielone po&#8230;<\/p>\n","protected":false},"author":1,"featured_media":20536,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[282,660,1034,1035,1036,1037],"class_list":["post-20374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-faktura-korygujaca","tag-korekta-faktury","tag-korekta-in-plus","tag-korekta-in-minus","tag-blad-na-fakturze","tag-przyczyny-korekty-faktury"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Faktura koryguj\u0105ca - zasady rozliczania korekty in plus, in minus - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Czym jest faktura koryguj\u0105ca? Jak i kiedy j\u0105 wystawia\u0107? W artykule znajdziesz wszystko, co musisz wiedzie\u0107 o korektach faktur.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Faktura koryguj\u0105ca - zasady rozliczania korekty in plus, in minus - Formsoft SKP\u00ae\" \/>\n<meta property=\"og:description\" content=\"Czym jest faktura koryguj\u0105ca? Jak i kiedy j\u0105 wystawia\u0107? W artykule znajdziesz wszystko, co musisz wiedzie\u0107 o korektach faktur.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania\" \/>\n<meta property=\"og:site_name\" content=\"Formsoft SKP\u00ae\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/formsoft.programy\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-30T10:14:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-15T11:31:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/07\/porady_ekspertow_wyrozniajacy-e1755764487468.png\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania\"},\"author\":{\"name\":\"FORMSOFT\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"headline\":\"Faktura koryguj\u0105ca &#8211; zasady rozliczania korekty in plus, in minus\",\"datePublished\":\"2025-07-30T10:14:03+00:00\",\"dateModified\":\"2026-07-15T11:31:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania\"},\"wordCount\":1654,\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/porady_ekspertow_wyrozniajacy-e1755764487468.png\",\"keywords\":[\"Faktura koryguj\u0105ca\",\"Korekta faktury\",\"korekta in plus\",\"korekta in minus\",\"b\u0142\u0105d na fakturze\",\"przyczyny korekty faktury\"],\"articleSection\":[\"Ksi\u0119gowo\u015b\u0107 i\u00a0Podatki\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania\",\"name\":\"Faktura koryguj\u0105ca - zasady rozliczania korekty in plus, in minus - Formsoft SKP\u00ae\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/porady_ekspertow_wyrozniajacy-e1755764487468.png\",\"datePublished\":\"2025-07-30T10:14:03+00:00\",\"dateModified\":\"2026-07-15T11:31:22+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"description\":\"Czym jest faktura koryguj\u0105ca? Jak i kiedy j\u0105 wystawia\u0107? W artykule znajdziesz wszystko, co musisz wiedzie\u0107 o korektach faktur.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania#primaryimage\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/porady_ekspertow_wyrozniajacy-e1755764487468.png\",\"contentUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/porady_ekspertow_wyrozniajacy-e1755764487468.png\",\"width\":400,\"height\":250,\"caption\":\"Porady ekspert\u00f3w w Akademii SKP Formsoft to \u017ar\u00f3d\u0142o wiedzy dla przedsi\u0119biorc\u00f3w i ksi\u0119gowych.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/faktura-korygujaca-zasady-rozliczania#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Faktura koryguj\u0105ca &#8211; zasady rozliczania korekty in plus, in minus\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/\",\"name\":\"SKP\u00ae Formsoft\",\"description\":\"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\",\"name\":\"FORMSOFT\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"caption\":\"FORMSOFT\"},\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/author\\\/adm\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Faktura koryguj\u0105ca - zasady rozliczania korekty in plus, in minus - Formsoft SKP\u00ae","description":"Czym jest faktura koryguj\u0105ca? Jak i kiedy j\u0105 wystawia\u0107? W artykule znajdziesz wszystko, co musisz wiedzie\u0107 o korektach faktur.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania","og_locale":"pl_PL","og_type":"article","og_title":"Faktura koryguj\u0105ca - zasady rozliczania korekty in plus, in minus - Formsoft SKP\u00ae","og_description":"Czym jest faktura koryguj\u0105ca? Jak i kiedy j\u0105 wystawia\u0107? W artykule znajdziesz wszystko, co musisz wiedzie\u0107 o korektach faktur.","og_url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania","og_site_name":"Formsoft SKP\u00ae","article_publisher":"https:\/\/www.facebook.com\/formsoft.programy","article_published_time":"2025-07-30T10:14:03+00:00","article_modified_time":"2026-07-15T11:31:22+00:00","og_image":[{"width":400,"height":250,"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/07\/porady_ekspertow_wyrozniajacy-e1755764487468.png","type":"image\/png"}],"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania#article","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania"},"author":{"name":"FORMSOFT","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"headline":"Faktura koryguj\u0105ca &#8211; zasady rozliczania korekty in plus, in minus","datePublished":"2025-07-30T10:14:03+00:00","dateModified":"2026-07-15T11:31:22+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania"},"wordCount":1654,"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/07\/porady_ekspertow_wyrozniajacy-e1755764487468.png","keywords":["Faktura koryguj\u0105ca","Korekta faktury","korekta in plus","korekta in minus","b\u0142\u0105d na fakturze","przyczyny korekty faktury"],"articleSection":["Ksi\u0119gowo\u015b\u0107 i\u00a0Podatki"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania","name":"Faktura koryguj\u0105ca - zasady rozliczania korekty in plus, in minus - Formsoft SKP\u00ae","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania#primaryimage"},"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/07\/porady_ekspertow_wyrozniajacy-e1755764487468.png","datePublished":"2025-07-30T10:14:03+00:00","dateModified":"2026-07-15T11:31:22+00:00","author":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"description":"Czym jest faktura koryguj\u0105ca? Jak i kiedy j\u0105 wystawia\u0107? W artykule znajdziesz wszystko, co musisz wiedzie\u0107 o korektach faktur.","breadcrumb":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania#primaryimage","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/07\/porady_ekspertow_wyrozniajacy-e1755764487468.png","contentUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/07\/porady_ekspertow_wyrozniajacy-e1755764487468.png","width":400,"height":250,"caption":"Porady ekspert\u00f3w w Akademii SKP Formsoft to \u017ar\u00f3d\u0142o wiedzy dla przedsi\u0119biorc\u00f3w i ksi\u0119gowych."},{"@type":"BreadcrumbList","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-korygujaca-zasady-rozliczania#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp"},{"@type":"ListItem","position":2,"name":"Faktura koryguj\u0105ca &#8211; zasady rozliczania korekty in plus, in minus"}]},{"@type":"WebSite","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/","name":"SKP\u00ae Formsoft","description":"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051","name":"FORMSOFT","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","caption":"FORMSOFT"},"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/author\/adm"}]}},"_links":{"self":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/20374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/comments?post=20374"}],"version-history":[{"count":14,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/20374\/revisions"}],"predecessor-version":[{"id":20404,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/20374\/revisions\/20404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/media\/20536"}],"wp:attachment":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/media?parent=20374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/categories?post=20374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/tags?post=20374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}