{"id":1310,"date":"2023-03-03T17:54:07","date_gmt":"2023-03-03T16:54:07","guid":{"rendered":"https:\/\/openprofit.pl\/?p=1310"},"modified":"2026-03-17T11:45:15","modified_gmt":"2026-03-17T10:45:15","slug":"nota-korygujaca-a-faktura-korygujaca-jakie-sa-roznice","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/nota-korygujaca-a-faktura-korygujaca-jakie-sa-roznice\/","title":{"rendered":"Nota koryguj\u0105ca a faktura koryguj\u0105ca \u2013 jakie s\u0105 r\u00f3\u017cnice?"},"content":{"rendered":"\n<p class=\" eplus-wrapper\"><strong>B\u0142\u0119dy na fakturze ka\u017cdemu mog\u0105 si\u0119 zdarzy\u0107. Nie musz\u0105 jednak oznacza\u0107 k\u0142opot\u00f3w \u2013 trzeba je tylko odpowiednio skorygowa\u0107. W obrocie prawnym funkcjonuj\u0105 natomiast dwa dokumenty, kt\u00f3re \u0142atwo ze sob\u0105 pomyli\u0107. To noty i faktury koryguj\u0105ce. Nota koryguj\u0105ca a faktura koryguj\u0105ca \u2013 czym si\u0119 r\u00f3\u017cni\u0105? Kiedy nota koryguj\u0105ca, a kiedy faktura? Kto je mo\u017ce wystawi\u0107 i w jakich sytuacjach? Wyja\u015bniamy!<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Nota koryguj\u0105ca a faktura koryguj\u0105ca \u2013 r\u00f3\u017cnice nie tylko w nazewnictwie!<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Nota koryguj\u0105ca i faktura koryguj\u0105ca to dwa instrumenty do naprawiania pomy\u0142ek na fakturach. Zupe\u0142nie b\u0142\u0119dnym jest stosowanie tego nazewnictwa zamiennie i powoduje to cz\u0119sto liczne nieporozumienia, a w konsekwencji \u2013 problemy ksi\u0119gowe.<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-65d48d\">\n<li class=\" eplus-wrapper\"><strong>Nota<\/strong> <strong>koryguj\u0105ca naprawia tylko b\u0142\u0119dy w opisie faktury np. pomy\u0142k\u0119 w NIP-ie, adresie lub dacie sprzeda\u017cy, a mo\u017ce j\u0105 wystawi\u0107 nabywca faktury<\/strong>. Czyli dostajesz faktur\u0119 i dostrzegasz, \u017ce wystawiaj\u0105cy pomyli\u0142 nazw\u0119 Twojej firmy, poda\u0142 b\u0142\u0119dny NIP, zrobi\u0142 liter\u00f3wk\u0119 w adresie, wskaza\u0142 z\u0142\u0105 dat\u0119 sprzeda\u017cy, odbioru, terminu p\u0142atno\u015bci czy te\u017c numer rejestracyjny pojazdu (w wypadku zakupu paliwa) \u2013 mo\u017cesz samodzielnie przygotowa\u0107 not\u0119 koryguj\u0105c\u0105 (lub poprosi\u0107 o to swojego ksi\u0119gowego) oraz przekaza\u0107 j\u0105 sprzedaj\u0105cemu.<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Skorygowa\u0107 b\u0142\u0119dy w pozycjach na fakturze, takich jak cena i stawka VAT, mo\u017ce ju\u017c tylko faktura koryguj\u0105ca<\/strong>. I jedyn\u0105 osob\u0105 uprawnion\u0105 do jej wystawienia jest sprzedawca \u2013 nie mo\u017ce tego zrobi\u0107 nabywca. Naturalnie za pomoc\u0105 faktury koryguj\u0105cej niweluje si\u0119 tak\u017ce b\u0142\u0119dy formalne (NIP czy adres). Faktur\u0119 koryguj\u0105c\u0105 podpina si\u0119 w\u00f3wczas po prostu pod t\u0119 pierwotn\u0105 \u2013 i mo\u017ce zast\u0105pi\u0107 not\u0119 koryguj\u0105c\u0105. W przypadku noty koryguj\u0105cej tak to nie dzia\u0142a: nie mo\u017ce ona zast\u0105pi\u0107 korekty faktury, je\u017celi b\u0142\u0119dy dotycz\u0105 pozycji dokumentu.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Faktura koryguj\u0105ca pozycje faktury pierwotnej podlega ksi\u0119gowaniu w ewidencjach, a faktura koryguj\u0105ca dane formalne nie jest ksi\u0119gowana, podobnie jak nota.<\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura koryguj\u0105ca a nota koryguj\u0105ca \u2013 co musz\u0105 zawiera\u0107 oba dokumenty?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Zasady wystawiania obu tych dokument\u00f3w reguluje dosy\u0107 \u015bci\u015ble ustawa o podatku od towar\u00f3w i us\u0142ug. W Art. 106k ust. 3 dokumentu ustawodawca <strong>precyzuje formalne<\/strong> <strong>wymogi dla not koryguj\u0105cych, kt\u00f3re musz\u0105 zawiera\u0107:<\/strong><\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-4e02e2\">\n<li class=\" eplus-wrapper\"><strong>oznaczenie \u201eNOTA KORYGUJ\u0104CA\u201d<\/strong>,\u00a0<\/li>\n\n\n\n<li class=\" eplus-wrapper\">numer kolejny i dat\u0119 wystawienia,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">imiona i nazwiska lub nazwy podmiotu wystawcy noty i wystawcy faktury b\u0105d\u017a faktury koryguj\u0105cej oraz ich numery NIP i adresy,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">wszystkie dane, kt\u00f3re s\u0105 zawarte w korygowanej fakturze \u2013 czyli numer, strony transakcji, dat\u0119 wystawienia, nazwy, ilo\u015bci towar\u00f3w lub us\u0142ug, kt\u00f3rych dotyczy,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">przytoczenie tre\u015bci b\u0142\u0119dnej informacji i tre\u015bci po skorygowaniu.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Wystawienie faktury koryguj\u0105cej reguluje poprzedni artyku\u0142 (106j) wskazanej ustawy. Ze wzgl\u0119du na (zwykle) konieczne ksi\u0119gowanie faktury koryguj\u0105cej takich przes\u0142anek formalnych jest nieco wi\u0119cej. <strong>Faktura koryguj\u0105ca powinna zawiera\u0107:<\/strong><\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-154ffa\">\n<li class=\" eplus-wrapper\">dat\u0119 wystawienia,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">numer faktury w ramach stosowanej serii numeracji,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">numer identyfikuj\u0105cy faktur\u0119, kt\u00f3rej dotyczy faktura koryguj\u0105ca, w Krajowym Systemie e-Faktur dla faktury koryguj\u0105cej b\u0119d\u0105cej faktur\u0105 ustrukturyzowan\u0105,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">imiona i nazwiska lub nazwy oraz adresy nabywcy i sprzedawcy,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">numer, za pomoc\u0105 kt\u00f3rego podatnik jest zidentyfikowany na potrzeby podatku (czyli najcz\u0119\u015bciej numer NIP),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">numer, za pomoc\u0105 kt\u00f3rego nabywca towar\u00f3w b\u0105d\u017a us\u0142ug jest zidentyfikowany na potrzeby podatku albo podatku od warto\u015bci dodanej, pod kt\u00f3rym otrzyma\u0142 towary lub us\u0142ugi,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">dane zawarte w fakturze, kt\u00f3rej dotyczy korekta, w tym nazw\u0119 (rodzaj) towaru lub us\u0142ugi obj\u0119tych korekt\u0105,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">gdy <strong>korekta wp\u0142ywa na zmian\u0119 podstawy opodatkowania lub kwoty podatku nale\u017cnego, to tak\u017ce odpowiednio kwot\u0119 korekty podstawy opodatkowania lub kwot\u0119 korekty podatku<\/strong> <strong>nale\u017cnego<\/strong> z podzia\u0142em na kwoty dotycz\u0105ce poszczeg\u00f3lnych stawek podatku i sprzeda\u017cy zwolnionej,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">je\u017celi zmiana nie ma wp\u0142ywu na podstaw\u0119 opodatkowania \u2013 prawid\u0142ow\u0105 tre\u015b\u0107 korygowanych pozycji.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Faktura koryguj\u0105ca mo\u017ce tak\u017ce zawiera\u0107 oznaczenie \u201eFAKTURA KORYGUJ\u0104CA\u201d lub \u201eKOREKTA\u201d oraz wskazywa\u0107 przyczyn\u0119 konieczno\u015bci dokonania korekty.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Kiedy nota koryguj\u0105ca, a kiedy faktura koryguj\u0105ca?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Wystawienie<\/strong> <strong>noty koryguj\u0105cej wystarcza do naprawy wi\u0119kszo\u015bci pomy\u0142ek w opisie faktury, dotyczy to tak\u017ce NIP-u nabywcy<\/strong>. Czyli je\u015bli dostajesz faktur\u0119 z b\u0142\u0119dem w swoim NIP-ie i przez to nie masz szans jej rozliczy\u0107, to mo\u017cesz skorzysta\u0107 w\u0142a\u015bnie z noty koryguj\u0105cej \u2013 zamiast prosi\u0107 sprzedawc\u0119 o korekt\u0119 faktury. Co wa\u017cne, prawo nie narzuca czasowych ram, w kt\u00f3rych nale\u017cy not\u0119 sporz\u0105dzi\u0107. Mo\u017cesz wi\u0119c to zrobi\u0107 nawet wtedy, gdy od wystawienia faktury z b\u0142\u0119dem min\u0119\u0142o sporo czasu.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Za pomoc\u0105 <strong>noty koryguj\u0105cej nie mo\u017cesz jednak zupe\u0142nie zmieni\u0107 podmiotu <\/strong>\u2013 do takiej operacji potrzebujesz faktury koryguj\u0105cej. W takiej sytuacji sprzedawca powinien ju\u017c wystawi\u0107 do faktury z niew\u0142a\u015bciwymi danymi faktur\u0119 koryguj\u0105c\u0105 do zera i dopiero ponownie przygotowa\u0107 faktur\u0119 sprzeda\u017cy z prawid\u0142owymi danymi.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Wiesz ju\u017c, kiedy nota. A kiedy faktura koryguj\u0105ca? O w\u0142a\u015bciw\u0105 korekt\u0119 faktury, czyli o <strong>wystawienie faktury koryguj\u0105cej, musisz zadba\u0107 wtedy, je\u017celi na fakturze pojawiaj\u0105 si\u0119 b\u0142\u0119dy w pozycjach, np. w cenie, stawce VAT, ilo\u015bci, miarach<\/strong>. Dodatkowe przes\u0142anki do przygotowania faktury koryguj\u0105cej to zmiana w podstawie opodatkowania lub kwocie podatku wskazanej na fakturze, a tak\u017ce zwrot towar\u00f3w czy opakowa\u0144 oraz ca\u0142o\u015bci b\u0105d\u017a cz\u0119\u015bci zap\u0142aty lub udzielenie obni\u017cki, rabatu.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura koryguj\u0105ca a nota koryguj\u0105ca \u2013 co z akceptacj\u0105 dokument\u00f3w?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Gdy jako nabywca wystawiasz do faktury <strong>not\u0119 koryguj\u0105c\u0105, musisz j\u0105 dostarczy\u0107 wystawcy faktury, kt\u00f3ry powinien j\u0105 zaakceptowa\u0107<\/strong>. Z pewno\u015bci\u0105 warto zrobi\u0107 to drog\u0105 tradycyjn\u0105 \u2013 czyli wys\u0142a\u0107 sprzedawcy dwie kopie dokumentu oraz poprosi\u0107 o odes\u0142anie jednej podpisanej. Akceptacja noty koryguj\u0105cej jest wymagana prawnie, ale jej sposobu nie doprecyzowano, wi\u0119c mo\u017cesz skorzysta\u0107 tak\u017ce z drogi elektronicznej.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Akceptacja dokumentu jest niezb\u0119dna tak\u017ce w przypadku faktury koryguj\u0105cej, by m\u00f3c j\u0105 zaksi\u0119gowa\u0107; w wi\u0119kszo\u015bci wypadk\u00f3w trzeba natomiast dysponowa\u0107 dokumentacj\u0105 warunk\u00f3w korekty, o czym ni\u017cej.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak wygl\u0105da ksi\u0119gowanie faktury koryguj\u0105cej?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">W przypadku korygowania faktury zawieraj\u0105cej b\u0142\u0105d rachunkowy i pomy\u0142k\u0119, lecz \u201ein plus\u201d, czyli<strong> podwy\u017cszaj\u0105cej podstaw\u0119 opodatkowania, sprawa nie wymaga dope\u0142nienia \u017cadnych dodatkowych formalno\u015bci<\/strong> \u2013 trzeba po prostu cofn\u0105\u0107 si\u0119 do czasu, w kt\u00f3rym uj\u0119to pierwotn\u0105 faktur\u0119, b\u0105d\u017a zaksi\u0119gowa\u0107 j\u0105 w okresie bie\u017c\u0105cym, gdy korekta dotyczy takich nowych okoliczno\u015bci jak zwrot towaru.&nbsp;<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Inaczej wygl\u0105da sytuacja w przypadku faktury koryguj\u0105cej \u201ein minus\u201d, zmniejszaj\u0105cej podstaw\u0119 opodatkowania. W zwi\u0105zku ze Slim VAT sprzedawca jest<strong> uprawniony do zaksi\u0119gowania faktury koryguj\u0105cej \u201ein minus\u201d tylko wtedy, je\u017celi posiada dokumentacj\u0119 potwierdzaj\u0105c\u0105 warunki korekty<\/strong>. Zalicza si\u0119 do niej np. aneksy um\u00f3w, korespondencj\u0119 i dowody zap\u0142aty, z kt\u00f3rych jasno wynika, \u017ce obie strony znaj\u0105 i akceptuj\u0105 zmienione warunki transakcji. Obowi\u0105zek posiadania takiej dodatkowej dokumentacji nie jest stosowany w niekt\u00f3rych sytuacjach (np. w eksporcie towar\u00f3w i wewn\u0105trzwsp\u00f3lnotowej dostawie towar\u00f3w), ale warto mie\u0107 to na uwadze.&nbsp;<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura a nota koryguj\u0105ca \u2013 jak si\u0119 w tym odnale\u017a\u0107?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Podsumowuj\u0105c \u2013 otrzymujesz faktur\u0119 z b\u0142\u0119dem w opisie, np. w numerze NIP, mo\u017cesz wystawi\u0107 not\u0119 koryguj\u0105c\u0105: informujesz o tym wystawc\u0119 faktury pierwotnej i prosisz o akceptacj\u0119. Noty nie ksi\u0119gujesz, ale do\u0142\u0105czasz j\u0105 do faktury. Dostajesz lub wystawiasz faktur\u0119 z b\u0142\u0119dem w pozycji \u2013 wnioskujesz o wystawienie lub przygotowujesz faktur\u0119 koryguj\u0105c\u0105. Musisz zadba\u0107 o potwierdzenie odbioru i dokumentacj\u0119 potwierdzaj\u0105c\u0105 warunki korekty (czyli np. korespondencj\u0119 z nabywc\u0105).&nbsp;<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Wystawianie not i faktur koryguj\u0105cych umo\u017cliwia zwykle program do fakturowania. Dalej ksi\u0119gujesz dokument, cofaj\u0105c si\u0119 do w\u0142a\u015bciwego okresu lub na bie\u017c\u0105co, zale\u017cnie od przyczyny korekty dokonywanej po wystawieniu faktury.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">W kwestii <strong>korekcji faktur pomo\u017ce Ci Tw\u00f3j ksi\u0119gowy. A je\u017celi samodzielnie zajmujesz si\u0119 ksi\u0119gowo\u015bci\u0105, zach\u0119camy do konsultacji z Open Profit<\/strong>. Nasi specjali\u015bci podpowiedz\u0105, jak poprawnie rozwi\u0105za\u0107 Tw\u00f3j problem.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n\n\n\t<a href=\"https:\/\/openprofit.pl\/kontakt\/\" target=\"\" class=\"relative button flex gap-18  blog-contact-button\">\n\t\t\t\t<p class=\"relative\">Skontaktuj si\u0119 z nami!<\/p>\n\n\t\t\t<\/a>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o not\u0119 koryguj\u0105c\u0105 i faktur\u0119 koryguj\u0105c\u0105<\/h2>\n\n\n<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-b59f37\">\n<li class=\" eplus-wrapper\"><strong>Czym r\u00f3\u017cni si\u0119 nota koryguj\u0105ca i faktura koryguj\u0105ca?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Nota koryguj\u0105ca to dokument koryguj\u0105cy b\u0142\u0119dy w opisie faktury, np. b\u0142\u0119dny NIP czy adres albo oznaczenie produkt\u00f3w\/us\u0142ug. Nie ksi\u0119guje si\u0119 jej, a do\u0142\u0105cza do pierwotnej faktury. Je\u015bli na fakturze b\u0142\u0119dy pojawiaj\u0105 si\u0119 w pozycjach, dotycz\u0105 cen czy ilo\u015bci b\u0105d\u017a stawki VAT, nale\u017cy wystawi\u0107 do niej korekt\u0119, czyli faktur\u0119 koryguj\u0105c\u0105.<\/p>\n\n\n<ol start=\"2\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-3920ae\">\n<li class=\" eplus-wrapper\"><strong>Kiedy faktura koryguj\u0105ca, a kiedy nota koryguj\u0105ca?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Nota koryguj\u0105ca jest rozwi\u0105zaniem wystarczaj\u0105cym wy\u0142\u0105cznie w przypadku pomy\u0142ek w opisie dokumentu, takich jak b\u0142\u0119dny numer NIP, adres, nazwa podmiotu, ale tak\u017ce data wystawienia\/sprzeda\u017cy\/wykonania us\u0142ugi i termin zap\u0142aty i oznacze\u0144 produktu, us\u0142ugi. Pozosta\u0142e b\u0142\u0119dy, zw\u0142aszcza w pozycjach, wymagaj\u0105 faktury koryguj\u0105cej.<\/p>\n\n\n<ol start=\"3\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-8fa392\">\n<li class=\" eplus-wrapper\"><strong>Nota a faktura koryguj\u0105ca \u2013 kiedy koniecznie potrzebna jest faktura?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Faktura koryguj\u0105ca jest niezb\u0119dna w\u00f3wczas, gdy na fakturze pojawiaj\u0105 si\u0119 pomy\u0142ki w cenach, ilo\u015bci, miarach i jednostkach czy stawkach podatku VAT. Nie mo\u017cna zast\u0105pi\u0107 not\u0105 faktury koryguj\u0105cej tak\u017ce wtedy, gdy korekta mia\u0142aby zupe\u0142nie zmieni\u0107 podmiot widniej\u0105cy na fakturze.<\/p>\n","protected":false},"excerpt":"B\u0142\u0119dy na fakturze ka\u017cdemu mog\u0105 si\u0119 zdarzy\u0107. Nie musz\u0105 jednak oznacza\u0107 k\u0142opot\u00f3w \u2013 trzeba je tylko odpowiednio skorygowa\u0107. W obrocie prawnym funkcjonuj\u0105 natomiast dwa dokumenty, kt\u00f3re \u0142atwo ze sob\u0105 pomyli\u0107. To noty i faktury koryguj\u0105ce. Nota koryguj\u0105ca a faktura koryguj\u0105ca \u2013 czym si\u0119 r\u00f3\u017cni\u0105? Kiedy nota koryguj\u0105ca, a kiedy faktura? Kto je mo\u017ce wystawi\u0107 i [&hellip;]","author":14,"featured_media":1653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[161],"tags":[],"class_list":["post-1310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat-i-rozliczenia-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nota koryguj\u0105ca a faktura koryguj\u0105ca - kiedy wystawi\u0107? | Open Profit<\/title>\n<meta name=\"description\" content=\"Zastanawiasz si\u0119 kiedy nale\u017cy wystawi\u0107 not\u0119 koryguj\u0105c\u0105 a kiedy faktur\u0119? \u27a4 Postaw na widz\u0119 ekspert\u00f3w w tej dziedzinie \u2b50 Open Profit\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/openprofit.pl\/aktualnosci\/nota-korygujaca-a-faktura-korygujaca-jakie-sa-roznice\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nota koryguj\u0105ca a faktura koryguj\u0105ca - kiedy wystawi\u0107? 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Nie musz\u0105 jednak oznacza\u0107 k\u0142opot\u00f3w \u2013 trzeba je tylko odpowiednio skorygowa\u0107. W obrocie prawnym funkcjonuj\u0105 natomiast dwa dokumenty, kt\u00f3re \u0142atwo ze sob\u0105 pomyli\u0107. To noty i faktury koryguj\u0105ce. Nota koryguj\u0105ca a faktura koryguj\u0105ca \u2013 czym si\u0119 r\u00f3\u017cni\u0105? Kiedy nota koryguj\u0105ca, a kiedy faktura? Kto je mo\u017ce wystawi\u0107 i w jakich sytuacjach? Wyja\u015bniamy!<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>B\u0142\u0119dy na fakturze ka\u017cdemu mog\u0105 si\u0119 zdarzy\u0107. Nie musz\u0105 jednak oznacza\u0107 k\u0142opot\u00f3w \u2013 trzeba je tylko odpowiednio skorygowa\u0107. W obrocie prawnym funkcjonuj\u0105 natomiast dwa dokumenty, kt\u00f3re \u0142atwo ze sob\u0105 pomyli\u0107. To noty i faktury koryguj\u0105ce. Nota koryguj\u0105ca a faktura koryguj\u0105ca \u2013 czym si\u0119 r\u00f3\u017cni\u0105? Kiedy nota koryguj\u0105ca, a kiedy faktura? 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Zupe\u0142nie b\u0142\u0119dnym jest stosowanie tego nazewnictwa zamiennie i powoduje to cz\u0119sto liczne nieporozumienia, a w konsekwencji \u2013 problemy ksi\u0119gowe.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Nota koryguj\u0105ca i faktura koryguj\u0105ca to dwa instrumenty do naprawiania pomy\u0142ek na fakturach. Zupe\u0142nie b\u0142\u0119dnym jest stosowanie tego nazewnictwa zamiennie i powoduje to cz\u0119sto liczne nieporozumienia, a w konsekwencji \u2013 problemy ksi\u0119gowe.<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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Czyli dostajesz faktur\u0119 i dostrzegasz, \u017ce wystawiaj\u0105cy pomyli\u0142 nazw\u0119 Twojej firmy, poda\u0142 b\u0142\u0119dny NIP, zrobi\u0142 liter\u00f3wk\u0119 w adresie, wskaza\u0142 z\u0142\u0105 dat\u0119 sprzeda\u017cy, odbioru, terminu p\u0142atno\u015bci czy te\u017c numer rejestracyjny pojazdu (w wypadku zakupu paliwa) \u2013 mo\u017cesz samodzielnie przygotowa\u0107 not\u0119 koryguj\u0105c\u0105 (lub poprosi\u0107 o to swojego ksi\u0119gowego) oraz przekaza\u0107 j\u0105 sprzedaj\u0105cemu.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-RiXvqe","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Skorygowa\u0107 b\u0142\u0119dy w pozycjach na fakturze, takich jak cena i stawka VAT, mo\u017ce ju\u017c tylko faktura koryguj\u0105ca<\/strong>. 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Naturalnie za pomoc\u0105 faktury koryguj\u0105cej niweluje si\u0119 tak\u017ce b\u0142\u0119dy formalne (NIP czy adres). Faktur\u0119 koryguj\u0105c\u0105 podpina si\u0119 w\u00f3wczas po prostu pod t\u0119 pierwotn\u0105 \u2013 i mo\u017ce zast\u0105pi\u0107 not\u0119 koryguj\u0105c\u0105. W przypadku noty koryguj\u0105cej tak to nie dzia\u0142a: nie mo\u017ce ona zast\u0105pi\u0107 korekty faktury, je\u017celi b\u0142\u0119dy dotycz\u0105 pozycji dokumentu.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-65d48d\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-FGmsx8","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Faktura koryguj\u0105ca pozycje faktury pierwotnej podlega ksi\u0119gowaniu w ewidencjach, a faktura koryguj\u0105ca dane formalne nie jest ksi\u0119gowana, podobnie jak nota.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Faktura koryguj\u0105ca pozycje faktury pierwotnej podlega ksi\u0119gowaniu w ewidencjach, a faktura koryguj\u0105ca dane formalne nie jest ksi\u0119gowana, podobnie jak nota.<\/p>\n"]},{"blockName":"core\/shortcode","attrs":{"epAnimationGeneratedClass":"edplus_anim-f0ubsy","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n[accounting_banner]\n","innerContent":["\n[accounting_banner]\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-q1crZZ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura koryguj\u0105ca a nota koryguj\u0105ca \u2013 co musz\u0105 zawiera\u0107 oba dokumenty?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura koryguj\u0105ca a nota koryguj\u0105ca \u2013 co musz\u0105 zawiera\u0107 oba dokumenty?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-TVweL6","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Zasady wystawiania obu tych dokument\u00f3w reguluje dosy\u0107 \u015bci\u015ble ustawa o podatku od towar\u00f3w i us\u0142ug. 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class=\" eplus-wrapper\"><strong>oznaczenie \u201eNOTA KORYGUJ\u0104CA\u201d<\/strong>,&nbsp;<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>oznaczenie \u201eNOTA KORYGUJ\u0104CA\u201d<\/strong>,&nbsp;<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-B4uJ56","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">numer kolejny i dat\u0119 wystawienia,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">numer kolejny i dat\u0119 wystawienia,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-UAEc3i","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">imiona i nazwiska lub nazwy podmiotu wystawcy noty i wystawcy faktury b\u0105d\u017a faktury koryguj\u0105cej oraz ich numery NIP i adresy,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">imiona i nazwiska lub nazwy podmiotu wystawcy noty i wystawcy faktury b\u0105d\u017a faktury koryguj\u0105cej oraz ich numery NIP i adresy,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-7RfQhc","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">wszystkie dane, kt\u00f3re s\u0105 zawarte w korygowanej fakturze \u2013 czyli numer, strony transakcji, dat\u0119 wystawienia, nazwy, ilo\u015bci towar\u00f3w lub us\u0142ug, kt\u00f3rych dotyczy,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">wszystkie dane, kt\u00f3re s\u0105 zawarte w korygowanej fakturze \u2013 czyli numer, strony transakcji, dat\u0119 wystawienia, nazwy, ilo\u015bci towar\u00f3w lub us\u0142ug, kt\u00f3rych dotyczy,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Z8vsI8","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">przytoczenie tre\u015bci b\u0142\u0119dnej informacji i tre\u015bci po skorygowaniu.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">przytoczenie tre\u015bci b\u0142\u0119dnej informacji i tre\u015bci po skorygowaniu.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-4e02e2\">\n\n\n\n\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-VAb3EG","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Wystawienie faktury koryguj\u0105cej reguluje poprzedni artyku\u0142 (106j) wskazanej ustawy. Ze wzgl\u0119du na (zwykle) konieczne ksi\u0119gowanie faktury koryguj\u0105cej takich przes\u0142anek formalnych jest nieco wi\u0119cej. <strong>Faktura koryguj\u0105ca powinna zawiera\u0107:<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wystawienie faktury koryguj\u0105cej reguluje poprzedni artyku\u0142 (106j) wskazanej ustawy. Ze wzgl\u0119du na (zwykle) konieczne ksi\u0119gowanie faktury koryguj\u0105cej takich przes\u0142anek formalnych jest nieco wi\u0119cej. <strong>Faktura koryguj\u0105ca powinna zawiera\u0107:<\/strong><\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"35a1dc19-b96b-48c4-8bfa-2b94b0d965f8"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-lKAb4q","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-IVin4g","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">dat\u0119 wystawienia,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">dat\u0119 wystawienia,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-SsMNVe","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">numer faktury w ramach stosowanej serii numeracji,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">numer faktury w ramach stosowanej serii numeracji,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-ln6XOx","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">numer identyfikuj\u0105cy faktur\u0119, kt\u00f3rej dotyczy faktura koryguj\u0105ca, w Krajowym Systemie e-Faktur dla faktury koryguj\u0105cej b\u0119d\u0105cej faktur\u0105 ustrukturyzowan\u0105,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">numer identyfikuj\u0105cy faktur\u0119, kt\u00f3rej dotyczy faktura koryguj\u0105ca, w Krajowym Systemie e-Faktur dla faktury koryguj\u0105cej b\u0119d\u0105cej faktur\u0105 ustrukturyzowan\u0105,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-uJg9P3","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">imiona i nazwiska lub nazwy oraz adresy nabywcy i sprzedawcy,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">imiona i nazwiska lub nazwy oraz adresy nabywcy i sprzedawcy,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-8KQRpd","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">numer, za pomoc\u0105 kt\u00f3rego podatnik jest zidentyfikowany na potrzeby podatku (czyli najcz\u0119\u015bciej numer NIP),<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">numer, za pomoc\u0105 kt\u00f3rego podatnik jest zidentyfikowany na potrzeby podatku (czyli najcz\u0119\u015bciej numer NIP),<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-b5kJoA","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">numer, za pomoc\u0105 kt\u00f3rego nabywca towar\u00f3w b\u0105d\u017a us\u0142ug jest zidentyfikowany na potrzeby podatku albo podatku od warto\u015bci dodanej, pod kt\u00f3rym otrzyma\u0142 towary lub us\u0142ugi,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">numer, za pomoc\u0105 kt\u00f3rego nabywca towar\u00f3w b\u0105d\u017a us\u0142ug jest zidentyfikowany na potrzeby podatku albo podatku od warto\u015bci dodanej, pod kt\u00f3rym otrzyma\u0142 towary lub us\u0142ugi,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-A1bbrN","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">dane zawarte w fakturze, kt\u00f3rej dotyczy korekta, w tym nazw\u0119 (rodzaj) towaru lub us\u0142ugi obj\u0119tych korekt\u0105,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">dane zawarte w fakturze, kt\u00f3rej dotyczy korekta, w tym nazw\u0119 (rodzaj) towaru lub us\u0142ugi obj\u0119tych korekt\u0105,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-oxq1ou","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">gdy <strong>korekta wp\u0142ywa na zmian\u0119 podstawy opodatkowania lub kwoty podatku nale\u017cnego, to tak\u017ce odpowiednio kwot\u0119 korekty podstawy opodatkowania lub kwot\u0119 korekty podatku<\/strong> <strong>nale\u017cnego<\/strong> z podzia\u0142em na kwoty dotycz\u0105ce poszczeg\u00f3lnych stawek podatku i sprzeda\u017cy zwolnionej,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">gdy <strong>korekta wp\u0142ywa na zmian\u0119 podstawy opodatkowania lub kwoty podatku nale\u017cnego, to tak\u017ce odpowiednio kwot\u0119 korekty podstawy opodatkowania lub kwot\u0119 korekty podatku<\/strong> <strong>nale\u017cnego<\/strong> z podzia\u0142em na kwoty dotycz\u0105ce poszczeg\u00f3lnych stawek podatku i sprzeda\u017cy zwolnionej,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-RYcWyA","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">je\u017celi zmiana nie ma wp\u0142ywu na podstaw\u0119 opodatkowania \u2013 prawid\u0142ow\u0105 tre\u015b\u0107 korygowanych pozycji.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">je\u017celi zmiana nie ma wp\u0142ywu na podstaw\u0119 opodatkowania \u2013 prawid\u0142ow\u0105 tre\u015b\u0107 korygowanych pozycji.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-154ffa\">\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"\n\n",null,"\n\n",null,"\n\n",null,"\n\n",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-gS5N8d","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Faktura koryguj\u0105ca mo\u017ce tak\u017ce zawiera\u0107 oznaczenie \u201eFAKTURA KORYGUJ\u0104CA\u201d lub \u201eKOREKTA\u201d oraz wskazywa\u0107 przyczyn\u0119 konieczno\u015bci dokonania korekty.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Faktura koryguj\u0105ca mo\u017ce tak\u017ce zawiera\u0107 oznaczenie \u201eFAKTURA KORYGUJ\u0104CA\u201d lub \u201eKOREKTA\u201d oraz wskazywa\u0107 przyczyn\u0119 konieczno\u015bci dokonania korekty.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-XBJwHY","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Kiedy nota koryguj\u0105ca, a kiedy faktura koryguj\u0105ca?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Kiedy nota koryguj\u0105ca, a kiedy faktura koryguj\u0105ca?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-SfHykx","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Wystawienie<\/strong> <strong>noty koryguj\u0105cej wystarcza do naprawy wi\u0119kszo\u015bci pomy\u0142ek w opisie faktury, dotyczy to tak\u017ce NIP-u nabywcy<\/strong>. Czyli je\u015bli dostajesz faktur\u0119 z b\u0142\u0119dem w swoim NIP-ie i przez to nie masz szans jej rozliczy\u0107, to mo\u017cesz skorzysta\u0107 w\u0142a\u015bnie z noty koryguj\u0105cej \u2013 zamiast prosi\u0107 sprzedawc\u0119 o korekt\u0119 faktury. Co wa\u017cne, prawo nie narzuca czasowych ram, w kt\u00f3rych nale\u017cy not\u0119 sporz\u0105dzi\u0107. Mo\u017cesz wi\u0119c to zrobi\u0107 nawet wtedy, gdy od wystawienia faktury z b\u0142\u0119dem min\u0119\u0142o sporo czasu.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Wystawienie<\/strong> <strong>noty koryguj\u0105cej wystarcza do naprawy wi\u0119kszo\u015bci pomy\u0142ek w opisie faktury, dotyczy to tak\u017ce NIP-u nabywcy<\/strong>. Czyli je\u015bli dostajesz faktur\u0119 z b\u0142\u0119dem w swoim NIP-ie i przez to nie masz szans jej rozliczy\u0107, to mo\u017cesz skorzysta\u0107 w\u0142a\u015bnie z noty koryguj\u0105cej \u2013 zamiast prosi\u0107 sprzedawc\u0119 o korekt\u0119 faktury. Co wa\u017cne, prawo nie narzuca czasowych ram, w kt\u00f3rych nale\u017cy not\u0119 sporz\u0105dzi\u0107. Mo\u017cesz wi\u0119c to zrobi\u0107 nawet wtedy, gdy od wystawienia faktury z b\u0142\u0119dem min\u0119\u0142o sporo czasu.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-SjEZMK","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Za pomoc\u0105 <strong>noty koryguj\u0105cej nie mo\u017cesz jednak zupe\u0142nie zmieni\u0107 podmiotu <\/strong>\u2013 do takiej operacji potrzebujesz faktury koryguj\u0105cej. W takiej sytuacji sprzedawca powinien ju\u017c wystawi\u0107 do faktury z niew\u0142a\u015bciwymi danymi faktur\u0119 koryguj\u0105c\u0105 do zera i dopiero ponownie przygotowa\u0107 faktur\u0119 sprzeda\u017cy z prawid\u0142owymi danymi.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Za pomoc\u0105 <strong>noty koryguj\u0105cej nie mo\u017cesz jednak zupe\u0142nie zmieni\u0107 podmiotu <\/strong>\u2013 do takiej operacji potrzebujesz faktury koryguj\u0105cej. W takiej sytuacji sprzedawca powinien ju\u017c wystawi\u0107 do faktury z niew\u0142a\u015bciwymi danymi faktur\u0119 koryguj\u0105c\u0105 do zera i dopiero ponownie przygotowa\u0107 faktur\u0119 sprzeda\u017cy z prawid\u0142owymi danymi.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-E6z28V","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Wiesz ju\u017c, kiedy nota. A kiedy faktura koryguj\u0105ca? O w\u0142a\u015bciw\u0105 korekt\u0119 faktury, czyli o <strong>wystawienie faktury koryguj\u0105cej, musisz zadba\u0107 wtedy, je\u017celi na fakturze pojawiaj\u0105 si\u0119 b\u0142\u0119dy w pozycjach, np. w cenie, stawce VAT, ilo\u015bci, miarach<\/strong>. Dodatkowe przes\u0142anki do przygotowania faktury koryguj\u0105cej to zmiana w podstawie opodatkowania lub kwocie podatku wskazanej na fakturze, a tak\u017ce zwrot towar\u00f3w czy opakowa\u0144 oraz ca\u0142o\u015bci b\u0105d\u017a cz\u0119\u015bci zap\u0142aty lub udzielenie obni\u017cki, rabatu.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wiesz ju\u017c, kiedy nota. A kiedy faktura koryguj\u0105ca? O w\u0142a\u015bciw\u0105 korekt\u0119 faktury, czyli o <strong>wystawienie faktury koryguj\u0105cej, musisz zadba\u0107 wtedy, je\u017celi na fakturze pojawiaj\u0105 si\u0119 b\u0142\u0119dy w pozycjach, np. w cenie, stawce VAT, ilo\u015bci, miarach<\/strong>. Dodatkowe przes\u0142anki do przygotowania faktury koryguj\u0105cej to zmiana w podstawie opodatkowania lub kwocie podatku wskazanej na fakturze, a tak\u017ce zwrot towar\u00f3w czy opakowa\u0144 oraz ca\u0142o\u015bci b\u0105d\u017a cz\u0119\u015bci zap\u0142aty lub udzielenie obni\u017cki, rabatu.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-ZuM0sG","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura koryguj\u0105ca a nota koryguj\u0105ca \u2013 co z akceptacj\u0105 dokument\u00f3w?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura koryguj\u0105ca a nota koryguj\u0105ca \u2013 co z akceptacj\u0105 dokument\u00f3w?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-XDZv7C","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Gdy jako nabywca wystawiasz do faktury <strong>not\u0119 koryguj\u0105c\u0105, musisz j\u0105 dostarczy\u0107 wystawcy faktury, kt\u00f3ry powinien j\u0105 zaakceptowa\u0107<\/strong>. Z pewno\u015bci\u0105 warto zrobi\u0107 to drog\u0105 tradycyjn\u0105 \u2013 czyli wys\u0142a\u0107 sprzedawcy dwie kopie dokumentu oraz poprosi\u0107 o odes\u0142anie jednej podpisanej. Akceptacja noty koryguj\u0105cej jest wymagana prawnie, ale jej sposobu nie doprecyzowano, wi\u0119c mo\u017cesz skorzysta\u0107 tak\u017ce z drogi elektronicznej.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Gdy jako nabywca wystawiasz do faktury <strong>not\u0119 koryguj\u0105c\u0105, musisz j\u0105 dostarczy\u0107 wystawcy faktury, kt\u00f3ry powinien j\u0105 zaakceptowa\u0107<\/strong>. Z pewno\u015bci\u0105 warto zrobi\u0107 to drog\u0105 tradycyjn\u0105 \u2013 czyli wys\u0142a\u0107 sprzedawcy dwie kopie dokumentu oraz poprosi\u0107 o odes\u0142anie jednej podpisanej. Akceptacja noty koryguj\u0105cej jest wymagana prawnie, ale jej sposobu nie doprecyzowano, wi\u0119c mo\u017cesz skorzysta\u0107 tak\u017ce z drogi elektronicznej.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-h7EZQM","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Akceptacja dokumentu jest niezb\u0119dna tak\u017ce w przypadku faktury koryguj\u0105cej, by m\u00f3c j\u0105 zaksi\u0119gowa\u0107; w wi\u0119kszo\u015bci wypadk\u00f3w trzeba natomiast dysponowa\u0107 dokumentacj\u0105 warunk\u00f3w korekty, o czym ni\u017cej.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Akceptacja dokumentu jest niezb\u0119dna tak\u017ce w przypadku faktury koryguj\u0105cej, by m\u00f3c j\u0105 zaksi\u0119gowa\u0107; w wi\u0119kszo\u015bci wypadk\u00f3w trzeba natomiast dysponowa\u0107 dokumentacj\u0105 warunk\u00f3w korekty, o czym ni\u017cej.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-ep3rb1","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak wygl\u0105da ksi\u0119gowanie faktury koryguj\u0105cej?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak wygl\u0105da ksi\u0119gowanie faktury koryguj\u0105cej?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-uxs8iR","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">W przypadku korygowania faktury zawieraj\u0105cej b\u0142\u0105d rachunkowy i pomy\u0142k\u0119, lecz \u201ein plus\u201d, czyli<strong> podwy\u017cszaj\u0105cej podstaw\u0119 opodatkowania, sprawa nie wymaga dope\u0142nienia \u017cadnych dodatkowych formalno\u015bci<\/strong> \u2013 trzeba po prostu cofn\u0105\u0107 si\u0119 do czasu, w kt\u00f3rym uj\u0119to pierwotn\u0105 faktur\u0119, b\u0105d\u017a zaksi\u0119gowa\u0107 j\u0105 w okresie bie\u017c\u0105cym, gdy korekta dotyczy takich nowych okoliczno\u015bci jak zwrot towaru.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">W przypadku korygowania faktury zawieraj\u0105cej b\u0142\u0105d rachunkowy i pomy\u0142k\u0119, lecz \u201ein plus\u201d, czyli<strong> podwy\u017cszaj\u0105cej podstaw\u0119 opodatkowania, sprawa nie wymaga dope\u0142nienia \u017cadnych dodatkowych formalno\u015bci<\/strong> \u2013 trzeba po prostu cofn\u0105\u0107 si\u0119 do czasu, w kt\u00f3rym uj\u0119to pierwotn\u0105 faktur\u0119, b\u0105d\u017a zaksi\u0119gowa\u0107 j\u0105 w okresie bie\u017c\u0105cym, gdy korekta dotyczy takich nowych okoliczno\u015bci jak zwrot towaru.&nbsp;<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-zYNv3N","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Inaczej wygl\u0105da sytuacja w przypadku faktury koryguj\u0105cej \u201ein minus\u201d, zmniejszaj\u0105cej podstaw\u0119 opodatkowania. W zwi\u0105zku ze Slim VAT sprzedawca jest<strong> uprawniony do zaksi\u0119gowania faktury koryguj\u0105cej \u201ein minus\u201d tylko wtedy, je\u017celi posiada dokumentacj\u0119 potwierdzaj\u0105c\u0105 warunki korekty<\/strong>. Zalicza si\u0119 do niej np. aneksy um\u00f3w, korespondencj\u0119 i dowody zap\u0142aty, z kt\u00f3rych jasno wynika, \u017ce obie strony znaj\u0105 i akceptuj\u0105 zmienione warunki transakcji. Obowi\u0105zek posiadania takiej dodatkowej dokumentacji nie jest stosowany w niekt\u00f3rych sytuacjach (np. w eksporcie towar\u00f3w i wewn\u0105trzwsp\u00f3lnotowej dostawie towar\u00f3w), ale warto mie\u0107 to na uwadze.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Inaczej wygl\u0105da sytuacja w przypadku faktury koryguj\u0105cej \u201ein minus\u201d, zmniejszaj\u0105cej podstaw\u0119 opodatkowania. W zwi\u0105zku ze Slim VAT sprzedawca jest<strong> uprawniony do zaksi\u0119gowania faktury koryguj\u0105cej \u201ein minus\u201d tylko wtedy, je\u017celi posiada dokumentacj\u0119 potwierdzaj\u0105c\u0105 warunki korekty<\/strong>. Zalicza si\u0119 do niej np. aneksy um\u00f3w, korespondencj\u0119 i dowody zap\u0142aty, z kt\u00f3rych jasno wynika, \u017ce obie strony znaj\u0105 i akceptuj\u0105 zmienione warunki transakcji. Obowi\u0105zek posiadania takiej dodatkowej dokumentacji nie jest stosowany w niekt\u00f3rych sytuacjach (np. w eksporcie towar\u00f3w i wewn\u0105trzwsp\u00f3lnotowej dostawie towar\u00f3w), ale warto mie\u0107 to na uwadze.&nbsp;<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-OdxPwc","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura a nota koryguj\u0105ca \u2013 jak si\u0119 w tym odnale\u017a\u0107?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Faktura a nota koryguj\u0105ca \u2013 jak si\u0119 w tym odnale\u017a\u0107?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-HIsCqM","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Podsumowuj\u0105c \u2013 otrzymujesz faktur\u0119 z b\u0142\u0119dem w opisie, np. w numerze NIP, mo\u017cesz wystawi\u0107 not\u0119 koryguj\u0105c\u0105: informujesz o tym wystawc\u0119 faktury pierwotnej i prosisz o akceptacj\u0119. Noty nie ksi\u0119gujesz, ale do\u0142\u0105czasz j\u0105 do faktury. Dostajesz lub wystawiasz faktur\u0119 z b\u0142\u0119dem w pozycji \u2013 wnioskujesz o wystawienie lub przygotowujesz faktur\u0119 koryguj\u0105c\u0105. Musisz zadba\u0107 o potwierdzenie odbioru i dokumentacj\u0119 potwierdzaj\u0105c\u0105 warunki korekty (czyli np. korespondencj\u0119 z nabywc\u0105).&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Podsumowuj\u0105c \u2013 otrzymujesz faktur\u0119 z b\u0142\u0119dem w opisie, np. w numerze NIP, mo\u017cesz wystawi\u0107 not\u0119 koryguj\u0105c\u0105: informujesz o tym wystawc\u0119 faktury pierwotnej i prosisz o akceptacj\u0119. Noty nie ksi\u0119gujesz, ale do\u0142\u0105czasz j\u0105 do faktury. Dostajesz lub wystawiasz faktur\u0119 z b\u0142\u0119dem w pozycji \u2013 wnioskujesz o wystawienie lub przygotowujesz faktur\u0119 koryguj\u0105c\u0105. Musisz zadba\u0107 o potwierdzenie odbioru i dokumentacj\u0119 potwierdzaj\u0105c\u0105 warunki korekty (czyli np. korespondencj\u0119 z nabywc\u0105).&nbsp;<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-d5W48V","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Wystawianie not i faktur koryguj\u0105cych umo\u017cliwia zwykle program do fakturowania. Dalej ksi\u0119gujesz dokument, cofaj\u0105c si\u0119 do w\u0142a\u015bciwego okresu lub na bie\u017c\u0105co, zale\u017cnie od przyczyny korekty dokonywanej po wystawieniu faktury.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wystawianie not i faktur koryguj\u0105cych umo\u017cliwia zwykle program do fakturowania. Dalej ksi\u0119gujesz dokument, cofaj\u0105c si\u0119 do w\u0142a\u015bciwego okresu lub na bie\u017c\u0105co, zale\u017cnie od przyczyny korekty dokonywanej po wystawieniu faktury.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-toxttR","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">W kwestii <strong>korekcji faktur pomo\u017ce Ci Tw\u00f3j ksi\u0119gowy. A je\u017celi samodzielnie zajmujesz si\u0119 ksi\u0119gowo\u015bci\u0105, zach\u0119camy do konsultacji z Open Profit<\/strong>. Nasi specjali\u015bci podpowiedz\u0105, jak poprawnie rozwi\u0105za\u0107 Tw\u00f3j problem.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">W kwestii <strong>korekcji faktur pomo\u017ce Ci Tw\u00f3j ksi\u0119gowy. A je\u017celi samodzielnie zajmujesz si\u0119 ksi\u0119gowo\u015bci\u0105, zach\u0119camy do konsultacji z Open Profit<\/strong>. Nasi specjali\u015bci podpowiedz\u0105, jak poprawnie rozwi\u0105za\u0107 Tw\u00f3j problem.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wrkYFn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n"]},{"blockName":"acf\/button","attrs":{"featured_posts":""},"innerBlocks":[],"innerHTML":"","innerContent":[]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-LKcbYZ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o not\u0119 koryguj\u0105c\u0105 i faktur\u0119 koryguj\u0105c\u0105<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o not\u0119 koryguj\u0105c\u0105 i faktur\u0119 koryguj\u0105c\u0105<\/h2>\n"]},{"blockName":"core\/list","attrs":{"ordered":true,"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 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