{"id":21228,"date":"2025-11-17T09:00:22","date_gmt":"2025-11-17T08:00:22","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=21228"},"modified":"2026-07-15T13:26:57","modified_gmt":"2026-07-15T11:26:57","slug":"blad-w-nip-faktura-ksef","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/blad-w-nip-faktura-ksef","title":{"rendered":"B\u0142\u0119dny NIP w fakturze KSeF \u2013 jak przeprowadzi\u0107 korekt\u0119?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21228\" class=\"elementor elementor-21228\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c3b869 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c3b869\" 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-12290d6\" data-id=\"12290d6\" 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-91e9959 elementor-widget elementor-widget-text-editor\" data-id=\"91e9959\" 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;\"><span style=\"font-weight: 400;\">Wystawianie faktur za po\u015brednictwem KSeF wi\u0105\u017ce si\u0119 z wieloma korzy\u015bciami \u2013 m.in. automatyczn\u0105 archiwizacj\u0105 dokument\u00f3w, szybszym zwrotem VAT i ujednoliceniem danych. Wraz z tymi udogodnieniami pojawiaj\u0105 si\u0119 jednak r\u00f3wnie\u017c nowe wyzwania. Jednym z najcz\u0119\u015bciej pope\u0142nianych b\u0142\u0119d\u00f3w w praktyce jest <\/span><b>wprowadzenie nieprawid\u0142owego numeru NIP nabywcy<\/b><span style=\"font-weight: 400;\">. Co zrobi\u0107, gdy do takiej pomy\u0142ki dojdzie? I<strong> jak poprawi\u0107 b\u0142\u0119dny NIP w fakturze KSeF<\/strong>, skoro system nie przewiduje mo\u017cliwo\u015bci bezpo\u015bredniego poprawienia danych?<\/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-76b9765 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76b9765\" 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-334cad1\" data-id=\"334cad1\" 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-a55a106 elementor-widget elementor-widget-heading\" data-id=\"a55a106\" 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 b\u0142\u0105d NIP w fakturze ustrukturyzowanej?<\/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-1527c0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1527c0f\" 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-27b4cff\" data-id=\"27b4cff\" 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-8af0855 elementor-widget elementor-widget-text-editor\" data-id=\"8af0855\" 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;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>B\u0142\u0119dny NIP w fakturze KSeF <\/strong><\/span><\/span>mo\u017ce mie\u0107 r\u00f3\u017cny charakter \u2013 czasami chodzi o liter\u00f3wk\u0119, innym razem o podanie numeru nale\u017c\u0105cego do zupe\u0142nie innego podmiotu. Niezale\u017cnie od przyczyny, skutki s\u0105 powa\u017cne &#8211; faktura mo\u017ce trafi\u0107 do niew\u0142a\u015bciwego odbiorcy (je\u015bli numer istnieje), lub w og\u00f3le nie dotrze do nikogo (je\u015bli numer NIP nie istnieje w rejestrze).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-67df1bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67df1bd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-inner-column elementor-element elementor-element-f16ca6a\" data-id=\"f16ca6a\" 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-3efdff5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"3efdff5\" 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\tW systemie KSeF dane nabywcy \u2013 w tym NIP \u2013 maj\u0105 kluczowe znaczenie dla dor\u0119czenia faktury. Nieprawid\u0142owy numer powoduje, \u017ce dokument nie trafia do w\u0142a\u015bciwego kontrahenta, a co za tym idzie, mo\u017ce zosta\u0107 uznany za niewa\u017cny w kontek\u015bcie podatkowym. System nie przewiduje automatycznego cofni\u0119cia lub poprawienia raz przes\u0142anego dokumentu.\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\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-7510117 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7510117\" 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-62b100a\" data-id=\"62b100a\" 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-d8d4857 elementor-widget elementor-widget-heading\" data-id=\"d8d4857\" 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\">Jak poprawi\u0107 b\u0142\u0119dny NIP w fakturze 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-2826b07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2826b07\" 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-731a532\" data-id=\"731a532\" 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-425aeb3 elementor-widget elementor-widget-text-editor\" data-id=\"425aeb3\" 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;\"><span style=\"font-weight: 400;\">W odr\u00f3\u017cnieniu od tradycyjnego fakturowania, gdzie b\u0142\u0119dne dane mo\u017cna by\u0142o poprawi\u0107 not\u0105 koryguj\u0105c\u0105, w <strong>KSeF<\/strong> konieczne jest zastosowanie <\/span><b>procedury dwufazowej<\/b><span style=\"font-weight: 400;\">:<\/span><\/span><\/p><h3><span style=\"font-family: helvetica, arial, sans-serif;\"><b>1. Wystaw faktur\u0119 koryguj\u0105c\u0105 \u201edo zera\u201d<\/b><\/span><\/h3><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pierwszym krokiem jest anulowanie b\u0142\u0119dnej faktury. W tym celu nale\u017cy wystawi\u0107 <strong>faktur\u0119 koryguj\u0105c\u0105<\/strong>, kt\u00f3ra:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">odnosi si\u0119 do pierwotnej, b\u0142\u0119dnej faktury,<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>zawiera ten sam (b\u0142\u0119dny) numer NIP<\/b><span style=\"font-weight: 400;\"> nabywcy,<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">zeruje wszystkie warto\u015bci \u2013 zar\u00f3wno podstaw\u0119 opodatkowania, jak i kwot\u0119 VAT.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Taka korekta eliminuje skutki wystawienia faktury na niew\u0142a\u015bciwy podmiot.<\/span><\/p><h3><span style=\"font-family: helvetica, arial, sans-serif;\"><b>2. Wystaw now\u0105 faktur\u0119 z poprawnym NIP<\/b><\/span><\/h3><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nast\u0119pnie nale\u017cy wystawi\u0107 zupe\u0142nie now\u0105, pierwotn\u0105 faktur\u0119 \u2013 tym razem z poprawnym numerem NIP i pe\u0142nymi danymi nabywcy. Faktura ta powinna zawiera\u0107 te same dane dotycz\u0105ce transakcji, co pierwotna (b\u0142\u0119dna) faktura. Pami\u0119taj jednak o ustawowych terminach zobowi\u0105zuj\u0105cych Ci\u0119 do wystawienia faktury dokumentuj\u0105c\u0105\u00a0 dan\u0105 transakcj\u0119, US na pewno sprawdzi, czy dochowa\u0142e\u015b tego obowi\u0105zku.\u00a0\u00a0<\/span><\/p><h3><span style=\"font-family: helvetica, arial, sans-serif;\"><b>3. Prze\u015blij obie faktury do KSeF<\/b><\/span><\/h3><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Zar\u00f3wno faktura koryguj\u0105ca \u201edo zera\u201d, jak i nowa faktura z poprawnym NIP musz\u0105 zosta\u0107 przes\u0142ane do KSeF<\/strong><span style=\"font-weight: 400;\"><strong>.<\/strong> System zarejestruje je jako osobne dokumenty, ka\u017cdemu przypisuj\u0105c indywidualny numer identyfikacyjny.<\/span><\/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-34d7199 elementor-widget elementor-widget-image\" data-id=\"34d7199\" 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-100544b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"100544b\" 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-b842114\" data-id=\"b842114\" 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-088d98d elementor-widget elementor-widget-heading\" data-id=\"088d98d\" 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\">Dlaczego nie mo\u017cna po prostu poprawi\u0107 NIP-u?<\/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-e1225cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1225cb\" 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-0ee1cd0\" data-id=\"0ee1cd0\" 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-8d43ab7 elementor-widget elementor-widget-text-editor\" data-id=\"8d43ab7\" 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;\"><span style=\"font-weight: 400;\">Wielu przedsi\u0119biorc\u00f3w zadaje pytanie: <\/span><i><span style=\"font-weight: 400;\">dlaczego nie mo\u017cemy po prostu skorygowa\u0107 numeru NIP na pierwotnej fakturze, tak jak do tej pory?<\/span><\/i><span style=\"font-weight: 400;\"> Odpowied\u017a wynika z architektury samego <strong>KSeF.<\/strong> <strong>System ten <\/strong><\/span><strong>nie pozwala na modyfikacj\u0119 kluczowych danych faktury po jej wystawieniu i przes\u0142aniu do rejestru<\/strong><span style=\"font-weight: 400;\"><strong>.<\/strong> W szczeg\u00f3lno\u015bci numer NIP ma decyduj\u0105ce znaczenie dla przypisania dokumentu do konkretnego podmiotu.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Bez wzgl\u0119du na to, czy <span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>b\u0142\u0119dny NIP w fakturze KSeF <\/strong>powsta\u0142 w wyniku<\/span><\/span>\u00a0liter\u00f3wki, czy zosta\u0142 ca\u0142kowicie pomylony, faktura z takim numerem zostanie przypisana (i udost\u0119pniona) podmiotowi, kt\u00f3rego NIP zosta\u0142 wpisany \u2013 o ile istnieje. Je\u015bli numer jest nieprawid\u0142owy (np. nieistniej\u0105cy), dokument nie trafi do nikogo, ale wci\u0105\u017c b\u0119dzie formalnie widnia\u0142 w systemie.<\/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-c6001d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6001d5\" 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-0095d24\" data-id=\"0095d24\" 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-2c7a430 elementor-widget elementor-widget-heading\" data-id=\"2c7a430\" 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\">Na co uwa\u017ca\u0107 przy wystawianiu faktur w KSeF?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e759dd elementor-widget elementor-widget-spacer\" data-id=\"6e759dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-ac61afd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac61afd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-5b3cca3\" data-id=\"5b3cca3\" 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-f714506 elementor-widget elementor-widget-text-editor\" data-id=\"f714506\" 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<ol><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zawsze weryfikuj numer NIP<\/b><span style=\"font-weight: 400;\"> nabywcy przed wystawieniem faktury \u2013 np. poprzez bia\u0142\u0105 list\u0119 podatnik\u00f3w VAT.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zadbaj o wewn\u0119trzn\u0105 kontrol\u0119 danych<\/b><span style=\"font-weight: 400;\"> \u2013 zw\u0142aszcza je\u015bli faktury wystawia kilka os\u00f3b lub systemy zewn\u0119trzne.<\/span><span style=\"font-weight: 400;\"><br \/><b><\/b><\/span><\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><b>Nie pr\u00f3buj poprawia\u0107 NIP-u sam\u0105 faktur\u0105 koryguj\u0105c\u0105<\/b> \u2013 nie wolno wystawi\u0107 korekty z nowym NIP-em zamiast stosowa\u0107 procedury opisanej powy\u017cej.<\/span><\/li><\/ol>\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-ca58cde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca58cde\" 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-f4f2a3e\" data-id=\"f4f2a3e\" 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-b052e75 elementor-widget elementor-widget-spacer\" data-id=\"b052e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc9c11a elementor-widget elementor-widget-heading\" data-id=\"fc9c11a\" 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\">B\u0142\u0119dny NIP w fakturze KSeF to nie wyrok, ale wymaga podw\u00f3jnej reakcji<\/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-4ead8e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ead8e4\" 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-0632ebe\" data-id=\"0632ebe\" 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-92eafd9 elementor-widget elementor-widget-text-editor\" data-id=\"92eafd9\" 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;\"><span style=\"font-weight: 400;\">Cho\u0107 <strong>KSeF<\/strong> upraszcza wiele aspekt\u00f3w fakturowania, jednocze\u015bnie wprowadza sztywne zasady korygowania b\u0142\u0119d\u00f3w. <br \/><strong>W przypadku pomy\u0142ki w numerze NIP <\/strong><\/span><b>nie wystarczy wystawi\u0107 faktury koryguj\u0105cej z poprawnym numerem<\/b><span style=\"font-weight: 400;\"> \u2013 konieczne jest <\/span>najpierw<b> anulowanie b\u0142\u0119dnego dokumentu<\/b><span style=\"font-weight: 400;\">, a dopiero potem wystawienie nowego.<\/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-388a688 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"388a688\" 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-0e2181b\" data-id=\"0e2181b\" 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-1c4fb8c elementor-widget elementor-widget-text-editor\" data-id=\"1c4fb8c\" 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;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Ta procedura mo\u017ce wydawa\u0107 si\u0119 z\u0142o\u017cona, ale tylko jej stosowanie zapewnia <strong>zgodno\u015b\u0107 z wymogami systemowymi KSeF<\/strong> i pozwala unikn\u0105\u0107 nieporozumie\u0144 przy ewentualnej kontroli. Dlatego przedsi\u0119biorcy powinni szczeg\u00f3lnie zadba\u0107 o jako\u015b\u0107 danych wprowadzanych do systemu \u2013 bo pomy\u0142ki, cho\u0107 mo\u017cliwe do skorygowania, bywaj\u0105 kosztowne i czasoch\u0142onne. Wi\u0105\u017ce si\u0119 ona te\u017c z pewnym ryzykiem uznania faktury za wystawionej po ustawowym terminie, a to z kolei wi\u0105za\u0107 si\u0119 mo\u017ce z kar\u0105 pieni\u0119\u017cn\u0105. Wa\u017cne jest wi\u0119c dochowania terminu konieczno\u015bci zafakturowania transakcji po jej wykonaniu, dlatego te\u017c uwa\u017cnie sprawdzajmy wszelkie dane zawarte na wystawionych przez nas fakturach ustrukturyzowanych.<\/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-9301a58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9301a58\" 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-8756b3f\" data-id=\"8756b3f\" 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-7c9ea2e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7c9ea2e\" 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-078f792 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"078f792\" 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-95cbc2f\" data-id=\"95cbc2f\" 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-e554c7f elementor-widget elementor-widget-text-editor\" data-id=\"e554c7f\" 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;\"><strong>Autor: Agnieszka Fida<br \/><\/strong>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<div class=\"elementor-element elementor-element-62a9e08 elementor-widget elementor-widget-heading\" data-id=\"62a9e08\" 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-29fc117 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29fc117\" 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-ea11b06\" data-id=\"ea11b06\" 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-ba55232 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ba55232\" 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\/faktury-w-ksef\">\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, kt\u00f3rych nie wystawisz 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\/bezpieczenstwo-ksef\">\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\">Bezpiecze\u0144stwo w KSeF \u2013 czy moje faktury s\u0105 chronione?<\/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\/nota-korygujaca-a-ksef-co-sie-zmienia-dla-przedsiebiorcow\">\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\">Nota koryguj\u0105ca a KSeF \u2013 co si\u0119 zmienia dla przedsi\u0119biorc\u00f3w? <\/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 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ujednoliceniem&#8230;<\/p>\n","protected":false},"author":1,"featured_media":21237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[901],"tags":[819,943,944,1036,1072],"class_list":["post-21228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faktury-z-ksef","tag-faktura-korygujaca-do-zera","tag-faktura-ksef","tag-faktura-korygujaca-ksef","tag-blad-na-fakturze","tag-bledny-nip-na-fakturze"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B\u0142\u0119dny NIP w fakturze KSeF \u2013 jak przeprowadzi\u0107 korekt\u0119? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Wpisa\u0142e\u015b b\u0142\u0119dny NIP w fakturze KSeF? 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