{"id":24553,"date":"2026-08-18T12:33:11","date_gmt":"2026-08-18T10:33:11","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24553"},"modified":"2026-08-18T12:33:35","modified_gmt":"2026-08-18T10:33:35","slug":"korekty-faktur-w-ksef-jak-poprawiac-bledy-w-fakturze","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/korekty-faktur-w-ksef-jak-poprawiac-bledy-w-fakturze","title":{"rendered":"Korekty faktur w KSeF \u2013 jak poprawia\u0107 b\u0142\u0119dy w fakturze?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24553\" class=\"elementor elementor-24553\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5af93dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5af93dc\" 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-56055b0\" data-id=\"56055b0\" 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-0c6e84e elementor-widget elementor-widget-text-editor\" data-id=\"0c6e84e\" 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;\">Wprowadzenie Krajowego Systemu e-Faktur nie zmienia podstawowych powod\u00f3w, dla kt\u00f3rych przedsi\u0119biorca powinien wystawi\u0107 <strong>faktur\u0119 koryguj\u0105c\u0105.<\/strong> Nadal korekta jest potrzebna m.in. wtedy, gdy zmienia si\u0119 podstawa opodatkowania lub kwota VAT, dochodzi do zwrotu towaru, zwrotu ca\u0142o\u015bci lub cz\u0119\u015bci zap\u0142aty albo, gdy na fakturze pojawi\u0142 si\u0119 b\u0142\u0105d. Zmienia si\u0119 jednak spos\u00f3b pracy z takim dokumentem. W \u015brodowisku KSeF znacznie wi\u0119kszego znaczenia nabieraj\u0105 poprawno\u015b\u0107 danych, prawid\u0142owe powi\u0105zanie dokument\u00f3w oraz kontrola tego, co faktycznie zosta\u0142o wys\u0142ane do systemu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">To wa\u017cne szczeg\u00f3lnie dlatego, \u017ce dokument przes\u0142any do KSeF pozostawia trwa\u0142y \u015blad. Je\u017celi faktura zosta\u0142a ju\u017c skutecznie wys\u0142ana do systemu, b\u0142\u0119du nie nale\u017cy pr\u00f3bowa\u0107 \u201enaprawia\u0107\u201d poprzez wystawienie kolejnego, prawid\u0142owego dokumentu i pomini\u0119cie pierwszego. W okre\u015blonych przypadkach konieczne b\u0119dzie najpierw odpowiednie skorygowanie faktury pierwotnej, a dopiero p\u00f3\u017aniej wystawienie kolejnej faktury z prawid\u0142owymi danymi. Pami\u0119tajmy te\u017c, nie wystawiamy korekty do korekty, tylko zawsze do faktury pierwotnej, kt\u00f3ra powinna przedstawia\u0107 stan \u201dby\u0142o\u201d uwzgl\u0119dniaj\u0105cy wcze\u015bniejsze korekty.<\/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-70ef1d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70ef1d5\" 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-3836a7e\" data-id=\"3836a7e\" 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-e6ee0d2 elementor-widget elementor-widget-heading\" data-id=\"e6ee0d2\" 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\">Faktura koryguj\u0105ca nie mo\u017ce by\u0107 \u201epusta\u201d<\/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-6bc39e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bc39e6\" 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-b269d00\" data-id=\"b269d00\" 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-79bb35e elementor-widget elementor-widget-text-editor\" data-id=\"79bb35e\" 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;\">Jednym z najwa\u017cniejszych praktycznych problem\u00f3w pojawiaj\u0105cych si\u0119 przy wystawianiu <strong>korekt bezpo\u015brednio w systemie KSeF<\/strong> jest za\u0142o\u017cenie, \u017ce system sam \u201edomy\u015bli si\u0119\u201d, co chcemy poprawi\u0107. Tak nie jest. Je\u017celi przedsi\u0119biorca chce zmieni\u0107 np. dat\u0119 sprzeda\u017cy, powinien rzeczywi\u015bcie wskaza\u0107 na <strong>fakturze koryguj\u0105cej<\/strong> prawid\u0142ow\u0105 dat\u0119. Samo utworzenie dokumentu oznaczonego jako korekta nie powoduje jeszcze zmiany danych faktury pierwotnej. Podobnie nale\u017cy pami\u0119ta\u0107 o <strong>podaniu przyczyny korekty<\/strong>.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W praktyce oznacza to, \u017ce przed wys\u0142aniem korekty warto odpowiedzie\u0107 sobie na trzy pytania:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">co dok\u0142adnie by\u0142o b\u0142\u0119dne,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">jaka warto\u015b\u0107 lub informacja by\u0142a pierwotnie,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">jaka warto\u015b\u0107 albo informacja powinna znale\u017a\u0107 si\u0119 na dokumencie po korekcie.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Dopiero tak przygotowany dokument rzeczywi\u015bcie koryguje wcze\u015bniejsz\u0105 faktur\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-1956b4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1956b4a\" 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-74a8393\" data-id=\"74a8393\" 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-f6b69a6 elementor-widget elementor-widget-heading\" data-id=\"f6b69a6\" 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 \u201edo zera\u201d to nie to samo co korekta o warto\u015bci zero<\/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-f93e6ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f93e6ca\" 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-902d658\" data-id=\"902d658\" 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-7c84c87 elementor-widget elementor-widget-text-editor\" data-id=\"7c84c87\" 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;\">Je\u017celi faktura zosta\u0142a wystawiona na niew\u0142a\u015bciwego kontrahenta albo transakcja ostatecznie nie dosz\u0142a do skutku, konieczne jest wystawienie <strong>faktury koryguj\u0105cej \u201edo zera\u201d.<\/strong> Taka korekta zmniejsza podstaw\u0119 opodatkowania oraz VAT do warto\u015bci zerowej, jednak faktura pierwotna nadal pozostaje w KSeF jako cz\u0119\u015b\u0107 historii dokument\u00f3w.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Podobnie wygl\u0105da sytuacja w przypadku b\u0142\u0119dnego NIP-u nabywcy. Je\u015bli faktura z nieprawid\u0142owym numerem NIP zosta\u0142a ju\u017c przes\u0142ana do KSeF, nie mo\u017cna ograniczy\u0107 si\u0119 wy\u0142\u0105cznie do poprawienia danych kontrahenta. W takim przypadku nale\u017cy skorygowa\u0107 b\u0142\u0119dny dokument \u201edo zera\u201d, a nast\u0119pnie wystawi\u0107 now\u0105 faktur\u0119 zawieraj\u0105c\u0105 prawid\u0142owy NIP.<\/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-2ce9a4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ce9a4e\" 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-24a691c\" data-id=\"24a691c\" 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-234d905 elementor-widget elementor-widget-text-editor\" data-id=\"234d905\" 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;\">Za\u0142\u00f3\u017cmy, \u017ce wystawiono faktur\u0119 na 1000 z\u0142, mimo \u017ce transakcja nie powinna zosta\u0107 udokumentowana w taki spos\u00f3b. Je\u017celi konieczne jest ca\u0142kowite wycofanie warto\u015bci tej sprzeda\u017cy, korekta powinna zmniejszy\u0107 warto\u015b\u0107 transakcji o 1000 z\u0142. Efektem faktury koryguj\u0105cej b\u0119dzie wi\u0119c warto\u015b\u0107 ujemna odpowiadaj\u0105ca warto\u015bci dokumentu pierwotnego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Nie<\/strong><strong> nale\u017cy myli\u0107 takiej sytuacji z wystawieniem faktury koryguj\u0105cej, kt\u00f3rej wynik wynosi 0,00 z\u0142.<\/strong><\/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-c98e793 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c98e793\" 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-4b07893\" data-id=\"4b07893\" 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-4a4ed4d elementor-widget elementor-widget-text-editor\" data-id=\"4a4ed4d\" 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;\">Korekta zerowa mo\u017ce s\u0142u\u017cy\u0107 poprawieniu okre\u015blonych danych niewp\u0142ywaj\u0105cych na warto\u015b\u0107 sprzeda\u017cy. Nie wycofuje natomiast warto\u015bci faktury pierwotnej.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi zatem przedsi\u0119biorca:<\/span><\/p><ol><li><span style=\"font-family: helvetica, arial, sans-serif;\">wystawi faktur\u0119 sprzeda\u017cy,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">nast\u0119pnie wystawi do niej korekt\u0119 o warto\u015bci 0 z\u0142,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">a p\u00f3\u017aniej wystawi kolejn\u0105, prawid\u0142ow\u0105 faktur\u0119 sprzeda\u017cy,<\/span><\/li><\/ol><p><span style=\"font-family: helvetica, arial, sans-serif;\">mo\u017ce doprowadzi\u0107 do sytuacji, w kt\u00f3rej pierwsza sprzeda\u017c wcale nie zosta\u0142a warto\u015bciowo skorygowana. W rezultacie w ewidencji pojawiaj\u0105 si\u0119 dwa dokumenty sprzeda\u017cowe zamiast jednego. Materia\u0142 \u017ar\u00f3d\u0142owy wskazuje w\u0142a\u015bnie taki przypadek jako jeden z istotnych b\u0142\u0119d\u00f3w wyst\u0119puj\u0105cych przy obs\u0142udze korekt.<\/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-56f695b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56f695b\" 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-c21c46f\" data-id=\"c21c46f\" 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-d1ac596 elementor-widget elementor-widget-text-editor\" data-id=\"d1ac596\" 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><em><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Przyk\u0142ad<\/strong><\/span><\/em><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Faktura pierwotna: <strong>warto\u015b\u0107 netto: 5 000 z\u0142<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi ca\u0142a transakcja ma zosta\u0107 wycofana, skutkiem korekty powinno by\u0107 zmniejszenie sprzeda\u017cy o: <strong>\u20135 000 z\u0142 netto<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Po zsumowaniu faktury pierwotnej oraz korekty saldo transakcji powinno wynosi\u0107: <strong>0 z\u0142<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">To w\u0142a\u015bnie oznacza <strong>korekt\u0119<\/strong> <strong>\u201edo zera\u201d<\/strong>. Taki efekt osi\u0105gniemy wprowadzaj\u0105c ilo\u015b\u0107 w pozycji \u201ejest\u201d 0 szt.<\/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-b68c836 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b68c836\" 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-c64830c\" data-id=\"c64830c\" 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-526bf8a elementor-widget elementor-widget-spacer\" data-id=\"526bf8a\" 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-7b0e344 elementor-widget elementor-widget-image\" data-id=\"7b0e344\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NTYsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZi5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"773\" height=\"98\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef.png\" class=\"attachment-full size-full wp-image-24556\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef.png 773w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef-300x38.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef-768x97.png 768w\" sizes=\"(max-width: 773px) 100vw, 773px\" \/>\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-8248333 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8248333\" 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-589632d\" data-id=\"589632d\" 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-49802e8 elementor-widget elementor-widget-heading\" data-id=\"49802e8\" 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\">Przy korekcie pozycji trzeba pokaza\u0107, co si\u0119 zmienia<\/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-a0425d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0425d8\" 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-743c8b8\" data-id=\"743c8b8\" 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-5fed228 elementor-widget elementor-widget-text-editor\" data-id=\"5fed228\" 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;\">W przypadku korekt dotycz\u0105cych ilo\u015bci, warto\u015bci lub pozycji sprzeda\u017cy istotne jest prawid\u0142owe pokazanie warto\u015bci pierwotnej i poprawnej.<\/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-81f0193 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81f0193\" 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-c1ce886\" data-id=\"c1ce886\" 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-f572aaa elementor-widget elementor-widget-text-editor\" data-id=\"f572aaa\" 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;\">Je\u017celi przyk\u0142adowo pierwotnie wykazano sprzeda\u017c okre\u015blonej ilo\u015bci towaru, kt\u00f3ra w rzeczywisto\u015bci nie mia\u0142a miejsca, na korekcie trzeba odpowiednio odzwierciedli\u0107 stan pierwotny i stan prawid\u0142owy. Na tej podstawie system mo\u017ce obliczy\u0107 r\u00f3\u017cnic\u0119 wynikaj\u0105c\u0105 z korekty.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Nabywca zwr\u00f3ci\u0142 sprzedawcy 3 szt. towaru \u2013 w pozycji \u201ejest\u201d wyka\u017cemy wi\u0119c stan po zwrocie, czyli: 5-3 = 2 szt.\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-4bfde99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bfde99\" 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-f8b3561\" data-id=\"f8b3561\" 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-ca90537 elementor-widget elementor-widget-spacer\" data-id=\"ca90537\" 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-900b6d7 elementor-widget elementor-widget-image\" data-id=\"900b6d7\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef1.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NTcsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjEucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"767\" height=\"108\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef1.png\" class=\"attachment-full size-full wp-image-24557\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef1.png 767w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef1-300x42.png 300w\" sizes=\"(max-width: 767px) 100vw, 767px\" \/>\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-23aa3e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23aa3e4\" 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-bc605e2\" data-id=\"bc605e2\" 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-9646150 elementor-widget elementor-widget-heading\" data-id=\"9646150\" 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\">Inne zmiany w danych nabywcy poprawisz w korekcie zerowej<\/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-2f9a53d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f9a53d\" 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-777d1f2\" data-id=\"777d1f2\" 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-44cb555 elementor-widget elementor-widget-text-editor\" data-id=\"44cb555\" 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;\">Je\u017celi pomy\u0142ka w danych nabywcy nie dotyczy NIPu, a np. b\u0142\u0119dnie wpisali\u015bmy jego adres, nasza korekta &#8211; o ile nie korygujemy przy okazji tak\u017ce pozycji na fakturze &#8211; b\u0119dzie korekt\u0105 o warto\u015bci zero. Pozycje by\u0142o i jest s\u0105 w tej sytuacji jednakowe:<\/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-d417813 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d417813\" 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-3e6918b\" data-id=\"3e6918b\" 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-edae677 elementor-widget elementor-widget-image\" data-id=\"edae677\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef2.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NTgsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjIucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"780\" height=\"90\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef2.png\" class=\"attachment-full size-full wp-image-24558\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef2.png 780w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef2-300x35.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef2-768x89.png 768w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/>\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-72b2d2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72b2d2a\" 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-6772bb2\" data-id=\"6772bb2\" 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-aa5dd82 elementor-widget elementor-widget-text-editor\" data-id=\"aa5dd82\" 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;\">A sam adres korygujemy zaznaczaj\u0105c w przyczynie korekty, \u017ce korekta dotyczy danych nabywcy:<\/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-57e090a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57e090a\" 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-50c93fb\" data-id=\"50c93fb\" 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-d7fdae5 elementor-widget elementor-widget-image\" data-id=\"d7fdae5\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef3.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NTksInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjMucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"620\" height=\"152\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef3.png\" class=\"attachment-full size-full wp-image-24559\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef3.png 620w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef3-300x74.png 300w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/>\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-5e5fb48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e5fb48\" 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-80e1f73\" data-id=\"80e1f73\" 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-011d7c3 elementor-widget elementor-widget-text-editor\" data-id=\"011d7c3\" 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;\">W\u00f3wczas w zak\u0142adce Korekta dotycz\u0105ca danych nabywcy wprowadzamy w\u0142a\u015bciwy adres:<\/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-7fe8b32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fe8b32\" 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-39b0253\" data-id=\"39b0253\" 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-d5b6d2b elementor-widget elementor-widget-image\" data-id=\"d5b6d2b\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef4.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjAsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjQucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"896\" height=\"228\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef4.png\" class=\"attachment-full size-full wp-image-24560\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef4.png 896w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef4-300x76.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef4-768x195.png 768w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/>\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-ade5e93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ade5e93\" 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-5ee5f32\" data-id=\"5ee5f32\" 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-8a654b1 elementor-widget elementor-widget-text-editor\" data-id=\"8a654b1\" 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;\">Dane \u201ejest\u201d pobierane s\u0105 w danych wskazanego wy\u017cej Nabywcy \u2013 musz\u0105 wi\u0119c one uwzgl\u0119dnia\u0107 ju\u017c aktualne warto\u015bci. Numer NIP jest tu celowo zablokowany do edycji.<\/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-1c7af29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c7af29\" 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-75857db\" data-id=\"75857db\" 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-61435e5 elementor-widget elementor-widget-heading\" data-id=\"61435e5\" 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\">Czy nale\u017cy ksi\u0119gowa\u0107 korekty o warto\u015bci zero? <\/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-013fc3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"013fc3f\" 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-a93ad38\" data-id=\"a93ad38\" 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-c55cb67 elementor-widget elementor-widget-text-editor\" data-id=\"c55cb67\" 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;\">W tym przypadku m\u00f3wimy o tzw. korekcie danych formalnych (kt\u00f3ra zmienia np. b\u0142\u0119dny adres, liter\u00f3wk\u0119 w nazwie czy numer rachunku bankowego), gdzie wszystkie warto\u015bci liczbowe (netto, VAT, brutto) wynosz\u0105 dok\u0142adnie zero. <strong>Nie ma obowi\u0105zku ksi\u0119gowania takiej korekty w ewidencjach ksi\u0119gowych ani w pliku JPK_VAT.<\/strong><\/span><\/p><h4><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Rozliczenie na gruncie podatku VAT i pliku JPK_VAT<\/em><\/span><\/h4><p><span style=\"font-family: helvetica, arial, sans-serif;\">Skoro korekta nie zmienia podstawy opodatkowania ani kwoty podatku, a sam adres nie jest elementem struktury JPK_VAT (w pliku JPK nie podaje si\u0119 adresu kontrahenta), dokument ten <strong>nie trafia do JPK_VAT.<\/strong><\/span><\/p><h4><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Rozliczenie w Ksi\u0119dze Przychod\u00f3w i Rozchod\u00f3w <\/em><\/span><\/h4><p><span style=\"font-family: helvetica, arial, sans-serif;\">Poniewa\u017c warto\u015b\u0107 korekty wynosi 0 z\u0142, wpisanie jej do ksi\u0119gi niczego by nie zmieni\u0142o w przychodach ani kosztach. <strong>Takich dokument\u00f3w nie wpisuje si\u0119 do KPiR.<\/strong><\/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-db75353 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db75353\" 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-bccebac\" data-id=\"bccebac\" 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-a024eed elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a024eed\" 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\tCo wi\u0119c nale\u017cy zrobi\u0107 z takim dokumentem? Faktur\u0119 koryguj\u0105c\u0105 dane formalne nale\u017cy wpi\u0105\u0107 do dokumentacji pod faktur\u0119 pierwotn\u0105. Stanowi ona dow\u00f3d na to, \u017ce b\u0142\u0105d formalny zosta\u0142 naprawiony, co jest w pe\u0142ni wystarczaj\u0105ce na wypadek ewentualnej kontroli skarbowej..\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-ef1c7d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef1c7d7\" 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-f1f0814\" data-id=\"f1f0814\" 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-a97d05a elementor-widget elementor-widget-text-editor\" data-id=\"a97d05a\" 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;\">Je\u017celi <strong>faktura koryguj\u0105ca<\/strong> nie wp\u0142ywa na warto\u015b\u0107 transakcji, ale zmienia informacje podlegaj\u0105ce raportowaniu w JPK, np. nazw\u0119 kontrahenta, taka zmiana powinna zosta\u0107 uwzgl\u0119dniona r\u00f3wnie\u017c w ewidencji VAT i pliku JPK. Gdy JPK za dany okres nie zosta\u0142 jeszcze przes\u0142any, sprzedawca mo\u017ce wykaza\u0107 faktur\u0119 pierwotn\u0105 w jednym zapisie, zachowuj\u0105c jej numer, ale wpisuj\u0105c ju\u017c prawid\u0142owe dane nabywcy. W takiej sytuacji nie ma potrzeby ujmowania korekty jako odr\u0119bnej pozycji.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u015bli natomiast plik JPK zosta\u0142 ju\u017c z\u0142o\u017cony, konieczne b\u0119dzie skorygowanie ewidencji. W praktyce polega to na wycofaniu b\u0142\u0119dnego zapisu poprzez uj\u0119cie go ze znakiem przeciwnym (Storno), a nast\u0119pnie ponownym wykazaniu faktury pierwotnej z tym samym numerem, lecz z poprawnymi danymi. Taka korekta powinna zosta\u0107 odniesiona do okresu, w kt\u00f3rym pierwotnie wykazano faktur\u0119, poniewa\u017c b\u0142\u0105d istnia\u0142 ju\u017c w momencie jej wystawienia.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Podobnie te\u017c post\u0105pimy, gdy korygowany jest <em>b\u0142\u0119dny numer faktury pierwotnej<\/em>:<\/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-4099b62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4099b62\" 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-4b0e68e\" data-id=\"4b0e68e\" 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-5c836e1 elementor-widget elementor-widget-image\" data-id=\"5c836e1\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef5.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjEsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjUucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"638\" height=\"136\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef5.png\" class=\"attachment-full size-full wp-image-24561\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef5.png 638w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef5-300x64.png 300w\" sizes=\"(max-width: 638px) 100vw, 638px\" \/>\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-3dd63b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dd63b2\" 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-a609cfa\" data-id=\"a609cfa\" 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-0d363f7 elementor-widget elementor-widget-image\" data-id=\"0d363f7\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef6.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjIsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjYucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"363\" height=\"105\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef6.png\" class=\"attachment-full size-full wp-image-24562\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef6.png 363w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef6-300x87.png 300w\" sizes=\"(max-width: 363px) 100vw, 363px\" \/>\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-0cc1381 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cc1381\" 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-0c582d3\" data-id=\"0c582d3\" 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-7710271 elementor-widget elementor-widget-text-editor\" data-id=\"7710271\" 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=\"pdq2pgselectionanchorcontainer\"><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi JPK za okres, w kt\u00f3rym wyst\u0105pi\u0142a ta korekta plik nie zosta\u0142 jeszcze przes\u0142any, mo\u017cna uj\u0105\u0107 transakcj\u0119 od razu z prawid\u0142owymi danymi. Je\u015bli jednak plik JPK zosta\u0142 ju\u017c wys\u0142any z b\u0142\u0119dnym numerem dokumentu, konieczne jest skorygowanie ewidencji poprzez storno nieprawid\u0142owego zapisu i ponowne wykazanie faktury z w\u0142a\u015bciwym numerem faktury.<\/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-9b0ad60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b0ad60\" 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-6c68136\" data-id=\"6c68136\" 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-3a436e2 elementor-widget elementor-widget-heading\" data-id=\"3a436e2\" 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 in minus \u2013 wa\u017cny jest moment jej rozliczenia w VAT<\/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-6e83f08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e83f08\" 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-0d1e021\" data-id=\"0d1e021\" 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-87fb87f elementor-widget elementor-widget-text-editor\" data-id=\"87fb87f\" 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;\">KSeF wp\u0142ywa nie tylko na techniczny spos\u00f3b wystawienia korekty, lecz r\u00f3wnie\u017c na p\u00f3\u017aniejsz\u0105 obs\u0142ug\u0119 podatkow\u0105 dokumentu. Zniesiono ju\u017c wym\u00f3g zbierania potwierdze\u0144 odbioru <strong>korekt<\/strong> <strong>in minus<\/strong>, czyli np. zmniejszenia ceny albo zwrotu towaru i po stronie sprzedawcy korekta jest rozliczana w okresie, w kt\u00f3rym zosta\u0142a przes\u0142ana do KSeF. Po stronie nabywcy moment otrzymania korekty wi\u0105zany jest natomiast z nadaniem dokumentowi numeru KSeF. Natomiast w sytuacji, gdy jeszcze w og\u00f3le nie odliczy\u0142e\u015b VAT-u z faktur pierwotnej &#8211; korekt\u0119 ujmujesz dopiero w okresie, w kt\u00f3rym realizujesz to odliczenie.<\/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-e34b7b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e34b7b9\" 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-1a8ca7e\" data-id=\"1a8ca7e\" 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-7d32326 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7d32326\" 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-hand-point-right\"><\/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\tPami\u0119taj!\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\tZ perspektywy dzia\u0142u ksi\u0119gowego oznacza to, \u017ce data zwi\u0105zana z obs\u0142ug\u0105 dokumentu w KSeF przestaje by\u0107 wy\u0142\u0105cznie informacj\u0105 techniczn\u0105. Mo\u017ce wp\u0142ywa\u0107 r\u00f3wnie\u017c na okres rozliczenia VAT!\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-c12a058 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c12a058\" 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-5b19a87\" data-id=\"5b19a87\" 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-14f89ad elementor-widget elementor-widget-heading\" data-id=\"14f89ad\" 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 in plus \u2013 trzeba ustali\u0107 przyczyn\u0119<\/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-ac119af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac119af\" 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-dbe5292\" data-id=\"dbe5292\" 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-88ae803 elementor-widget elementor-widget-text-editor\" data-id=\"88ae803\" 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;\">Przy fakturach zwi\u0119kszaj\u0105cych warto\u015b\u0107 sprzeda\u017cy kluczowe znaczenie ma natomiast odpowied\u017a na pytanie: <strong>dlaczego powsta\u0142a korekta?<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi przyczyn\u0105 jest b\u0142\u0105d istniej\u0105cy ju\u017c w <strong><em>momencie wystawiania pierwotnej faktury<\/em><\/strong> \u2013 przyk\u0142adowo zastosowano z\u0142\u0105 cen\u0119, zastosowano niew\u0142a\u015bciw\u0105 stawk\u0119 podatku albo wykazano zbyt ma\u0142\u0105 ilo\u015b\u0107 \u2013 rozliczenie korekty nale\u017cy wykona\u0107 wstecz, czyli w okresie pierwotnej transakcji.<\/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-fa2891a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa2891a\" 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-986413b\" data-id=\"986413b\" 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-372d1a3 elementor-widget elementor-widget-image\" data-id=\"372d1a3\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef7.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjMsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjcucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"265\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef7.png\" class=\"attachment-full size-full wp-image-24563\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef7.png 650w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef7-300x122.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\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-25e3463 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25e3463\" 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-e11074f\" data-id=\"e11074f\" 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-014d75a elementor-widget elementor-widget-text-editor\" data-id=\"014d75a\" 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;\">Je\u017celi natomiast wzrost ceny wynika ze zdarzenia, kt\u00f3re powsta\u0142o dopiero p\u00f3\u017aniej, np. z p\u00f3\u017aniejszego aneksu lub dodatkowych koszt\u00f3w, zwrotu niesprzedanego towaru, gdy umowa takowy przewiduje, czy te\u017c rozliczenie dodatkowych \u015bwiadcze\u0144, kt\u00f3re nie by\u0142y znane w momencie sprzeda\u017cy &#8211; korekta jest <strong><em>rozliczana na bie\u017c\u0105co,<\/em><\/strong> w okresie powstania tej nowej przyczyny. W konsekwencji zwi\u0119kszenie podstawy opodatkowania powinno zosta\u0107 uj\u0119te w okresie rozliczeniowym, w kt\u00f3rym powsta\u0142a przyczyna korekty, co w praktyce najcz\u0119\u015bciej oznacza okres wystawienia faktury koryguj\u0105cej.<\/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-7fb6269 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fb6269\" 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-6e2b525\" data-id=\"6e2b525\" 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-203fa8d elementor-widget elementor-widget-image\" data-id=\"203fa8d\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef8.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjQsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjgucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"627\" height=\"232\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef8.png\" class=\"attachment-full size-full wp-image-24564\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef8.png 627w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef8-300x111.png 300w\" sizes=\"(max-width: 627px) 100vw, 627px\" \/>\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-62b455b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62b455b\" 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-0c404fa\" data-id=\"0c404fa\" 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-90b6f1d elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"90b6f1d\" 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\tDlatego poprawne opisanie przyczyny korekty ma znaczenie nie tylko formalne. Jest r\u00f3wnie\u017c istotne z punktu widzenia p\u00f3\u017aniejszego uj\u0119cia dokumentu w rozliczeniach. Warto mie\u0107 na uwadze, \u017ce nieprawid\u0142owe okre\u015blenie momentu rozliczenia korekty mo\u017ce wywo\u0142a\u0107 konkretne skutki podatkowe. Je\u017celi korekta \u201ein plus\u201d, kt\u00f3ra powinna zosta\u0107 odniesiona do wcze\u015bniejszego okresu, zostanie rozliczona na bie\u017c\u0105co, mo\u017ce powsta\u0107 zaleg\u0142o\u015b\u0107 podatkowa za okres pierwotny. Z kolei uj\u0119cie wstecz korekty, kt\u00f3ra powinna zosta\u0107 rozliczona w aktualnym okresie, mo\u017ce prowadzi\u0107 do zani\u017cenia bie\u017c\u0105cego zobowi\u0105zania podatkowego. W obu sytuacjach podatnik musi liczy\u0107 si\u0119 z mo\u017cliwo\u015bci\u0105 naliczenia odsetek za zw\u0142ok\u0119, a tak\u017ce z ryzykiem dodatkowych konsekwencji podatkowych.\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-1a003cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a003cd\" 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-87573f0\" data-id=\"87573f0\" 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-6f52033 elementor-widget elementor-widget-spacer\" data-id=\"6f52033\" 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-b6bf9c9 elementor-widget elementor-widget-heading\" data-id=\"b6bf9c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Korekty faktur walutowych -  zasady i przeliczanie kurs\u00f3w.<\/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-360a3e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"360a3e0\" 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-bbff141\" data-id=\"bbff141\" 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-dd6d7bb elementor-widget elementor-widget-text-editor\" data-id=\"dd6d7bb\" 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;\">Szczeg\u00f3lnej ostro\u017cno\u015bci wymagaj\u0105 <strong>korekty dotycz\u0105ce faktur wystawionych w walutach obcych. <\/strong>Zasady wynikaj\u0105ce z ustawy o VAT trzeba bowiem po\u0142\u0105czy\u0107 z wymogami technicznymi struktury FA(3). W praktyce oznacza to, \u017ce zastosowanie niew\u0142a\u015bciwego kursu waluty mo\u017ce skutkowa\u0107 b\u0142\u0119dnymi warto\u015bciami wykazanymi p\u00f3\u017aniej w ewidencji JPK_V7. Jednym z niezb\u0119dnych element\u00f3w faktury jest wykazywanie podatku VAT w z\u0142otych. <strong>Niezale\u017cnie od tego, czy transakcja jest rozliczana w euro, dolarach, funtach czy innej walucie obcej, kwota VAT musi zosta\u0107 wykazana w PLN.<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">A co z kursem ?<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">To, jaki kurs nale\u017cy zastosowa\u0107 przy wystawianiu korekty, zale\u017cy przede wszystkim od przyczyny jej sporz\u0105dzenia.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Korekta b\u0142\u0119du istniej\u0105cego ju\u017c na fakturze pierwotnej \u2013 kurs historyczny<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi korekta dotyczy pomy\u0142ki, kt\u00f3ra wyst\u0119powa\u0142a ju\u017c w chwili wystawienia dokumentu pierwotnego, np. b\u0142\u0119dnej ceny jednostkowej, ilo\u015bci, tona\u017cu czy kwoty VAT, nale\u017cy zastosowa\u0107 kurs w\u0142a\u015bciwy dla faktury pierwotnej. B\u0119dzie to kurs odnosz\u0105cy si\u0119 do pierwotnego momentu rozliczenia transakcji.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Korekta wynikaj\u0105ca z p\u00f3\u017aniejszych zdarze\u0144 \u2013 co do zasady kurs historyczny<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">R\u00f3wnie\u017c wtedy, gdy przyczyna korekty powsta\u0142a ju\u017c po dokonaniu sprzeda\u017cy, np. w zwi\u0105zku ze zwrotem towaru, uznan\u0105 reklamacj\u0105 czy przyznaniem rabatu do konkretnej faktury, zasadniczo stosuje si\u0119 kurs historyczny odnosz\u0105cy si\u0119 do dokumentu pierwotnego.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Wyj\u0105tek \u2013 zbiorcza faktura koryguj\u0105ca<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Inaczej wygl\u0105da sytuacja w przypadku <strong>zbiorczej korekty obejmuj\u0105cej kilka faktur<\/strong>, np. gdy kontrahent otrzymuje rabat za zrealizowany obr\u00f3t kwartalny albo roczny. W takim przypadku art. 31a ust. 4 ustawy o VAT przewiduje mo\u017cliwo\u015b\u0107 zastosowania kursu z dnia poprzedzaj\u0105cego wystawienie <strong>zbiorczej faktury koryguj\u0105cej.<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Przy przesy\u0142aniu <strong>korekty walutowej do KSeF<\/strong> nale\u017cy r\u00f3wnie\u017c zwr\u00f3ci\u0107 uwag\u0119 na prawid\u0142owe wype\u0142nienie odpowiednich p\u00f3l w strukturze dokumentu. Musi ona zawiera\u0107:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">Kod waluty: symbol waluty obcej (np. EUR), zar\u00f3wno dla ca\u0142ej faktury, jak i poszczeg\u00f3lnych pozycji faktury<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">Kurs waluty: warto\u015b\u0107 kursu przeliczeniowego zastosowanego do korekty,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">Pola kwotowe VAT w PLN: wykazana w z\u0142ot\u00f3wkach r\u00f3\u017cnica podatku wynikaj\u0105ca z korekty.<\/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-e21611e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21611e\" 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-eb1b0eb\" data-id=\"eb1b0eb\" 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-86e129b elementor-widget elementor-widget-heading\" data-id=\"86e129b\" 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 wystawi\u0107 korekt\u0119 kursu waluty w programie Formsoft SKP<sup>\u00ae<\/sup>? <\/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-b4c021c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4c021c\" 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-14dabc4\" data-id=\"14dabc4\" 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-5831ca3 elementor-widget elementor-widget-text-editor\" data-id=\"5831ca3\" 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;\">Zrobimy to w kilku prostych krokach dzi\u0119ki nowej opcji, jak\u0105 wprowadzili\u015bmy w wersji 26.1.2.0:<\/span><\/p><ol><li><span style=\"font-family: helvetica, arial, sans-serif;\">Pobierz faktur\u0119 pierwotn\u0105 z Archiwum faktur jako korekta lub stw\u00f3rz nowy dokument koryguj\u0105cy zaznaczaj\u0105c rodzaj Korekta w Opcjach fakturowania.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi b\u0119dzie to faktura opracowana w walucie obcej (Opcje \u2013 Rodzaj ceny- 1\/2\/3)<\/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-f2136a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2136a1\" 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-7a3898a\" data-id=\"7a3898a\" 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-ab444e3 elementor-widget elementor-widget-image\" data-id=\"ab444e3\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef9.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjUsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjkucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"163\" height=\"171\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef9.png\" class=\"attachment-full size-full wp-image-24565\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" \/>\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-27cfa82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27cfa82\" 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-4016d4a\" data-id=\"4016d4a\" 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-692b906 elementor-widget elementor-widget-text-editor\" data-id=\"692b906\" 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>w Parametrach korekty pojawi si\u0119 nowy rodzaj korekty \u2013 <em>\u201ewaluty i kursu\u201d<\/em><\/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-7c0db33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c0db33\" 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-98e40eb\" data-id=\"98e40eb\" 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-435e105 elementor-widget elementor-widget-image\" data-id=\"435e105\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef10.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjYsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjEwLnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"628\" height=\"235\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef10.png\" class=\"attachment-full size-full wp-image-24566\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef10.png 628w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef10-300x112.png 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/>\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-2c707cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c707cf\" 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-28be1cd\" data-id=\"28be1cd\" 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-ebca22d elementor-widget elementor-widget-text-editor\" data-id=\"ebca22d\" 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>\u00a0 \u00a0 \u00a0 \u00a0 3. Po jego wybraniu na dole faktury pojawi si\u0119 zak\u0142adka w kt\u00f3rej nale\u017cy poda\u0107 Dane przed korekt\u0105:<\/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-4966c8a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4966c8a\" 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-86b2bb1\" data-id=\"86b2bb1\" 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-f941ee3 elementor-widget elementor-widget-image\" data-id=\"f941ee3\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef11.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjcsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjExLnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"664\" height=\"223\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef11.png\" class=\"attachment-full size-full wp-image-24567\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef11.png 664w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef11-300x101.png 300w\" sizes=\"(max-width: 664px) 100vw, 664px\" \/>\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-f494a20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f494a20\" 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-e48df32\" data-id=\"e48df32\" 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-963ffaf elementor-widget elementor-widget-text-editor\" data-id=\"963ffaf\" 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;\">Je\u017celi pobierali\u015bmy faktur\u0119 z Archiwum Faktur, dane te b\u0119d\u0105 automatycznie pobrane z pierwotnej faktury.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Dane po korekcie \u2013 zmieniamy w ustawieniach ca\u0142ej faktury w Opcje -&gt; Ceny i waluty:<\/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-30185d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30185d5\" 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-1439a57\" data-id=\"1439a57\" 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-fcaf2a9 elementor-widget elementor-widget-image\" data-id=\"fcaf2a9\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef12.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjgsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjEyLnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"612\" height=\"361\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef12.png\" class=\"attachment-full size-full wp-image-24568\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef12.png 612w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef12-300x177.png 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/>\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-0369e4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0369e4f\" 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-8625265\" data-id=\"8625265\" 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-ba93cb1 elementor-widget elementor-widget-text-editor\" data-id=\"ba93cb1\" 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;\">Za pomoc\u0105 przycisku Wstaw przyczyn\u0119 korekty \u2013 program stworzy i wstawi w odpowiednie pole tekst:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi waluta \u201eby\u0142o\u201d i jest \u201ejest\u201d taka sama &#8211; <em>B\u0142\u0119dny kurs waluty: by\u0142o: X,XXX (kurs z dane przed korekt\u0105 ), jest: Y,YYYY (kurs z dane po korekt\u0105).<\/em><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi zmienia si\u0119 i waluta i kurs \u2013 <\/span><em><span style=\"font-family: helvetica, arial, sans-serif;\">B\u0142\u0119dna waluta i kurs waluty: by\u0142o: Euro, kurs:\u00a0 X,XXX (kurs z dane przed korekt\u0105 ), jest Forint , kurs: Y,YYYY (kurs z dane po korekt\u0105).<\/span> <\/em><\/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-8860f40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8860f40\" 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-2dffe3b\" data-id=\"2dffe3b\" 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-4a102f7 elementor-widget elementor-widget-image\" data-id=\"4a102f7\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef13.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NjksInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjEzLnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"160\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef13.png\" class=\"attachment-full size-full wp-image-24569\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef13.png 756w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef13-300x63.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/>\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-1e75f6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e75f6d\" 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-8e26cec\" data-id=\"8e26cec\" 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-f2d8a9c elementor-widget elementor-widget-text-editor\" data-id=\"f2d8a9c\" 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;\">Program sam przeliczy r\u00f3\u017cnic\u0119 pomi\u0119dzy przeliczeniem podatku VAT w PLN po kursie \u201ejest\u201d i \u201eby\u0142o\u201d i wstawi kwot\u0119 do schemy do pozycji &lt;P_14_1W&gt;.<\/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-951f824 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"951f824\" 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-bd4d6e6\" data-id=\"bd4d6e6\" 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-5a41635 elementor-widget elementor-widget-heading\" data-id=\"5a41635\" 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\">Faktura wystawiona offline? Najpierw dokument pierwotny!<\/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-db09089 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db09089\" 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-9eadbba\" data-id=\"9eadbba\" 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-c796940 elementor-widget elementor-widget-text-editor\" data-id=\"c796940\" 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;\">W procedurach awaryjnych szczeg\u00f3lnego znaczenia nabiera kolejno\u015b\u0107 dokument\u00f3w.<\/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-25a3147 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25a3147\" 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-5333cc4\" data-id=\"5333cc4\" 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-503d625 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"503d625\" 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-hand-point-right\"><\/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\tPami\u0119taj!\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\tJe\u017celi faktura pierwotna zosta\u0142a wystawiona w trybie offline albo w okresie niedost\u0119pno\u015bci KSeF, z wystawieniem korekty nale\u017cy poczeka\u0107 do momentu skutecznego przes\u0142ania dokumentu pierwotnego do systemu i nadania mu numeru KSeF. Dopiero wtedy mo\u017cliwe jest odpowiednie powi\u0105zanie korekty z dokumentem pierwotnym.\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-bdc6c52 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdc6c52\" 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-475677e\" data-id=\"475677e\" 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-1d4b014 elementor-widget elementor-widget-text-editor\" data-id=\"1d4b014\" 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;\">To kolejny argument za tym, aby procedura fakturowania nie ko\u0144czy\u0142a si\u0119 w firmie w chwili utworzenia pliku faktury. Trzeba r\u00f3wnie\u017c kontrolowa\u0107, czy dokument rzeczywi\u015bcie trafi\u0142 do KSeF i jaki otrzyma\u0142 status. Dlatego po ka\u017cdym przesyle dokumentu do KSEF niezw\u0142ocznie pobra\u0107 status tej wysy\u0142ki:<\/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-642bd27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"642bd27\" 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-50cc91e\" data-id=\"50cc91e\" 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-cb110ea elementor-widget elementor-widget-image\" data-id=\"cb110ea\" 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\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef14.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"korekta faktury w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ1NzAsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wOFwva29yZWt0YS1mYWt0dXJ5LXcta3NlZjE0LnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"170\" height=\"58\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/08\/korekta-faktury-w-ksef14.png\" class=\"attachment-full size-full wp-image-24570\" alt=\"zrzut ekranu z programu ksi\u0119gowego Formsoft SKP, korekta faktury\" \/>\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-78e2c26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78e2c26\" 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-2bc8f34\" data-id=\"2bc8f34\" 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-e6c0cf1 elementor-widget elementor-widget-heading\" data-id=\"e6c0cf1\" 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\">KSeF to nie koniec procesu \u2013 pozostaje JPK_V7<\/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-990f56f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"990f56f\" 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-b554f6f\" data-id=\"b554f6f\" 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-679d332 elementor-widget elementor-widget-text-editor\" data-id=\"679d332\" 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;\">Wystawienie prawid\u0142owej <strong>korekty w KSeF<\/strong> nie oznacza jeszcze zako\u0144czenia ca\u0142ego procesu ksi\u0119gowego. Dokument trzeba r\u00f3wnie\u017c odpowiednio uj\u0105\u0107 w ewidencji i raportowaniu JPK_V7.<\/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-5742a14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5742a14\" 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-10930bc\" data-id=\"10930bc\" 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-1b0fa5d elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1b0fa5d\" 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-hand-point-right\"><\/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\tPami\u0119taj!\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\tFaktura koryguj\u0105ca nie dokumentuje odr\u0119bnego zdarzenia gospodarczego, lecz stanowi zmian\u0119 danych wynikaj\u0105cych z faktury pierwotnej. W konsekwencji przejmuje przypisane do niej oznaczenia, w tym w\u0142a\u015bciwe kody GTU oraz oznaczenia procedur, takie jak np. TP.\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-468eafb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"468eafb\" 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-fbb68d1\" data-id=\"fbb68d1\" 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-6279134 elementor-widget elementor-widget-text-editor\" data-id=\"6279134\" 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;\">Musimy wi\u0119c zwr\u00f3ci\u0107 tu szczeg\u00f3ln\u0105 uwag\u0119 m.in. na zachowanie w\u0142a\u015bciwych oznacze\u0144 zwi\u0105zanych z transakcj\u0105 tak\u017ce w samej ewidencji VAT. Musimy w niej poda\u0107 numer KSeF faktury koryguj\u0105cej, o ile numer ten zosta\u0142 nadany do dnia z\u0142o\u017cenia deklaracji.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi w momencie sk\u0142adania pliku JPK_V7 faktura koryguj\u0105ca wystawiona poza standardowym trybem online nie ma jeszcze nadanego numeru KSeF, nale\u017cy zastosowa\u0107 odpowiednie oznaczenie techniczne:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Kod DI<\/strong> stosuje si\u0119 do korekt wystawionych w trybie offline24 oraz w czasie niedost\u0119pno\u015bci systemu. Po p\u00f3\u017aniejszym nadaniu numeru KSeF konieczne jest zaktualizowanie i skorygowanie pliku JPK_V7.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Kod OFF<\/strong> dotyczy dokument\u00f3w wystawionych podczas awarii KSeF. W tym przypadku, po otrzymaniu numeru KSeF, nie ma obowi\u0105zku ponownego korygowania JPK_V7.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Kod BFK<\/strong> s\u0142u\u017cy natomiast do oznaczania faktur koryguj\u0105cych wystawionych ca\u0142kowicie poza KSeF, np. do faktur wystawionych dla os\u00f3b fizycznych, kt\u00f3re nie musza i\u015b\u0107 do KSEF lub przez podmioty, kt\u00f3re nie s\u0105 obj\u0119te jeszcze obowi\u0105zkiem wystawiania faktur ustrukturyzowanych, tzw. \u201ewykluczeni cyfrowo\u201d.<\/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-974df63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"974df63\" 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-1b8ae40\" data-id=\"1b8ae40\" 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-823062c elementor-widget elementor-widget-heading\" data-id=\"823062c\" 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\">Korekt\u0119 najlepiej zaczyna\u0107 jeszcze przed jej wystawieniem<\/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-6048065 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6048065\" 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-4fc06d7\" data-id=\"4fc06d7\" 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-ed520fa elementor-widget elementor-widget-text-editor\" data-id=\"ed520fa\" 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;\">Najwa\u017cniejsz\u0105 zmian\u0105 organizacyjn\u0105, jak\u0105 KSeF powinien wymusi\u0107 w firmie, jest wi\u0119ksza kontrola jako\u015bci danych. Przed wys\u0142aniem faktury warto zweryfikowa\u0107 przede wszystkim NIP kontrahenta, warto\u015bci sprzeda\u017cy, stawki VAT, daty oraz pozosta\u0142e dane maj\u0105ce wp\u0142yw na p\u00f3\u017aniejsze rozliczenie. <strong>KSeF wyeliminowa\u0142 noty koryguj\u0105ce wi\u0119c ka\u017cdy b\u0142\u0105d na fakturze musimy poprawia\u0107 wystawiaj\u0105c faktur\u0119 koryguj\u0105c\u0105<\/strong>, nawet ten najbardziej b\u0142ahy jak b\u0142\u0105d w adresie nabywcy. Powoli te\u017c chyba ju\u017c przyzwyczajamy si\u0119 do sytuacji, \u017ce faktury wys\u0142anej do KSeF nie mo\u017cna od tak anulowa\u0107 czy podmieni\u0107. Dlatego te\u017c najlepsz\u0105 procedur\u0105 dotycz\u0105c\u0105 korekt nie jest procedura ich szybkiego wystawiania, lecz taka organizacja fakturowania, kt\u00f3ra ogranicza liczb\u0119 korekt do minimum.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">A je\u015bli b\u0142\u0105d ju\u017c si\u0119 pojawi \u2013 najpierw nale\u017cy ustali\u0107, <strong>co dok\u0142adnie trzeba skorygowa\u0107, jaki powinien by\u0107 efekt warto\u015bciowy dokumentu i w jaki spos\u00f3b korekta wp\u0142ynie na VAT oraz ewidencj\u0119<\/strong>, a dopiero p\u00f3\u017aniej wys\u0142a\u0107 dokument do KSeF.<\/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-46c8821 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46c8821\" 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-b7d9447\" data-id=\"b7d9447\" 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-55ff061 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"55ff061\" 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-09816e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09816e0\" 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-3ee161e\" data-id=\"3ee161e\" 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-a0899d9 elementor-widget elementor-widget-text-editor\" data-id=\"a0899d9\" 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: Ewelina Mandziuk<\/strong><\/span><br \/><span 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