{"id":49639,"date":"2017-10-23T13:45:22","date_gmt":"2017-10-23T11:45:22","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=6604"},"modified":"2017-10-23T13:45:22","modified_gmt":"2017-10-23T11:45:22","slug":"zaksiegowac-fakture-korygujaca","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/zaksiegowac-fakture-korygujaca\/","title":{"rendered":"Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105?"},"content":{"rendered":"<strong>Dokonuj\u0105c transakcji zakupu, podatnik mo\u017ce si\u0119 spotka\u0107 z sytuacj\u0105, w kt\u00f3rej b\u0119dzie zobowi\u0105zany do np. skorygowania zam\u00f3wienia co b\u0119dzie si\u0119 wi\u0105za\u0142o z otrzymaniem faktury koryguj\u0105cej.\u00a0Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105?<\/strong><!--more-->\n<h2>Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105?<\/h2>\nZgodnie z\u00a0Art. 106j. 1. Ustawy o VAT, w przypadku gdy po wystawieniu faktury:\n1) udzielono obni\u017cki ceny w formie rabatu, z tytu\u0142u wcze\u015bniejszej zap\u0142aty,\n2) udzielono opust\u00f3w i obni\u017cek cen, kwoty udzielonych po dokonaniu sprzeda\u017cy opust\u00f3w i obni\u017cek cen,\n3) dokonano zwrotu podatnikowi towar\u00f3w i opakowa\u0144,\n4) dokonano zwrotu nabywcy ca\u0142o\u015bci lub cz\u0119\u015bci zap\u0142aty, o kt\u00f3rej mowa w art. 106b ust. 1 pkt 4,\n5) podwy\u017cszono cen\u0119 lub stwierdzono pomy\u0142k\u0119 w cenie, stawce, kwocie podatku lub w jakiejkolwiek innej pozycji faktury.\nPodatnik ma obowi\u0105zek wystawi\u0107 faktur\u0119 koryguj\u0105c\u0105. Faktura koryguj\u0105ca powinna zawiera\u0107:\n1) wyrazy &#8222;FAKTURA KORYGUJ\u0104CA&#8221; albo wyraz &#8222;KOREKTA&#8221;;\n2) numer kolejny oraz dat\u0119 jej wystawienia;\n3) dane zawarte w fakturze, kt\u00f3rej dotyczy faktura koryguj\u0105ca:\n4) przyczyn\u0119 korekty;\n5) je\u017celi korekta wp\u0142ywa na zmian\u0119 podstawy opodatkowania lub kwoty podatku nale\u017cnego &#8211; odpowiednio kwot\u0119 korekty podstawy opodatkowania lub kwot\u0119 korekty podatku nale\u017cnego z podzia\u0142em na kwoty dotycz\u0105ce poszczeg\u00f3lnych stawek podatku i sprzeda\u017cy zwolnionej;\n6) w przypadkach innych ni\u017c wskazane w pkt 5 &#8211; prawid\u0142ow\u0105 tre\u015b\u0107 korygowanych pozycji.\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/10\/korekta-faktury_03.jpg\" rel=\"attachment wp-att-9726\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-9726\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/10\/korekta-faktury_03.jpg\" alt=\"jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105\" width=\"1280\" height=\"720\" \/><\/a>\nW zale\u017cno\u015bci od przyczyny wystawienia faktury koryguj, dokument nale\u017cy zaksi\u0119gowa\u0107 w bie\u017c\u0105cym okresie rozliczeniowym lub w okresie wystawienia dokumentu pierwotnego.\nJe\u017celi faktura koryguj\u0105ca dotyczy:\n<ul>\n \t<li>b\u0142\u0119du rachunkowego lub oczywistej omy\u0142ki, w\u00f3wczas nale\u017cy si\u0119 cofn\u0105\u0107 do okresu rozliczeniowego pierwotnego dokumentu<\/li>\n \t<li>zwrotu towaru, udzielonych upust\u00f3w lub innych w\u00f3wczas dokument mo\u017cna zaksi\u0119gowa\u0107 z dat\u0105 otrzymania faktury koryguj\u0105cej<\/li>\n<\/ul>\nFaktur\u0119 koryguj\u0105c\u0105 nale\u017cy zaksi\u0119gowa\u0107 w kolumnie to\u017csamej dla pierwotnej faktury, z warto\u015bci\u0105 ujemn\u0105.\n&nbsp;","protected":false},"excerpt":{"rendered":"","protected":false},"author":66,"featured_media":9726,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105? - blog inFakt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.infakt.pl\/blog\/zaksiegowac-fakture-korygujaca\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105? - blog inFakt\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.infakt.pl\/blog\/zaksiegowac-fakture-korygujaca\/\" \/>\n<meta property=\"og:site_name\" content=\"Infakt Blog\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-23T11:45:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2022\/04\/OG-image-blog.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Piotr Ciszewski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Piotr Ciszewski\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/zaksiegowac-fakture-korygujaca\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/zaksiegowac-fakture-korygujaca\\\/\"},\"author\":{\"name\":\"Piotr Ciszewski\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/2255e84ee4592cb8cba58caff11c8ae9\"},\"headline\":\"Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105?\",\"datePublished\":\"2017-10-23T11:45:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/zaksiegowac-fakture-korygujaca\\\/\"},\"wordCount\":324,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/zaksiegowac-fakture-korygujaca\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Jednoosobowa dzia\u0142alno\u015b\u0107\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/zaksiegowac-fakture-korygujaca\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/zaksiegowac-fakture-korygujaca\\\/\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/zaksiegowac-fakture-korygujaca\\\/\",\"name\":\"Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105? 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