How to Cancel an Invoice in KSeF: You Cannot. Korekta do Zera Step by Step

The question "how do I cancel an invoice in KSeF?" has a one-word answer: you cannot. KSeF has no cancel, delete, annul, or void function. Once the system assigns a KSeF number and issues a UPO, the invoice exists in legal circulation permanently. The only way to reverse it is a faktura korygująca that zeroes out every line.

The buyer-issued nota korygująca was abolished on 1 February 2026 when art. 106k was repealed. Buyers can no longer fix formal errors themselves. Every correction, even a typo, requires a seller-issued faktura korygująca.

Seven Correction Scenarios

Scenario 1: Wrong amount (VAT, net, or quantity)

Issue a korekta that adjusts the specific line items to the correct values. If the correction reduces the invoice to zero (the entire invoice was wrong), issue a korekta do zera and then a new original invoice with the correct amounts.

Scenario 2: Wrong buyer NIP

This requires three documents. See the dedicated wrong-NIP procedure article for the full step-by-step. Summary: korekta do zera with the wrong NIP, new original with the correct NIP, buyer notification.

Scenario 3: Wrong VAT rate

Issue a korekta that adjusts the VAT rate on the affected lines. The difference in VAT is settled in the JPK_V7 for the period in which the correction is issued. KSeF did not catch the wrong rate because it does not validate VAT arithmetic.

Scenario 4: Duplicate invoice

If both invoices have KSeF numbers, issue a korekta do zera against the duplicate. Keep the original. If the duplicate was caught before submission (code 440), no correction is needed. The rejected invoice never legally existed.

Scenario 5: Wrong date

Issue a korekta do zera and a new original with the correct date. KSeF does not allow date corrections on an existing invoice. The P_1 field is fixed once the KSeF number is assigned. In online mode, the issue date is the transmission date, so a "wrong date" often means the user transmitted later than intended. Offline24 mode preserves the intended date.

Scenario 6: Service description error (typo)

Issue a korekta that corrects the description. This is the lightest correction: the amounts do not change, only the descriptive text. The correction references the original invoice's KSeF number.

Scenario 7: Invoice issued to the wrong buyer entirely

Same as scenario 2 (wrong NIP). The invoice was disclosed to the wrong entity. Korekta do zera with the wrong buyer data, new original with the correct buyer, notification to both the wrong buyer (so they do not book it) and the correct buyer (so they know to expect the new invoice).

What a Korekta do Zera Contains

A korekta do zera is a faktura korygująca that reduces every line of the original invoice to zero. It must:

• Reference the original invoice number and KSeF number
• Use the same buyer NIP as the original (even if the NIP was wrong)
• Set all line item quantities to zero
• Set all net, VAT, and gross amounts to zero
• Include the correction reason (przyczyna korekty is optional under art. 106j ust. 2a, despite content farms claiming it is mandatory)
• Be submitted through KSeF as a correction, receiving its own KSeF number

After the korekta do zera is accepted, the original invoice and the correction net to zero in the tax records. The original is still visible in KSeF. It is not removed. The correction tells the tax authority that the original should not be counted.

Common Mistakes

Issuing a nota korygująca. The buyer-issued correction note was abolished on 1 February 2026. It has no legal effect in KSeF. If your buyer offers to issue one, decline and issue a seller-issued korekta instead.

Trying to edit the XML. KSeF does not allow edits. The invoice is immutable once the KSeF number is assigned. Editing your local copy creates a mismatch between your records and KSeF.

Correcting a rejected invoice. A rejected invoice (any 2xxxx or 4xx code) never legally existed. You do not correct it. You fix the error and resend. Corrections are for accepted invoices, not rejected ones.

Forgetting to notify the buyer. If you issue a korekta, the buyer needs to know. Their accounting depends on the original invoice. If they booked it and you zero it out without telling them, their VAT deduction disappears and they discover it during reconciliation.

This material is information of a general nature and does not constitute legal or tax advice. For a specific situation, verify the current rules or consult a qualified adviser.