{"id":923,"date":"2021-08-09T18:39:00","date_gmt":"2021-08-09T16:39:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=923"},"modified":"2022-11-02T18:24:58","modified_gmt":"2022-11-02T17:24:58","slug":"nota-korygujaca","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/nota-korygujaca\/","title":{"rendered":"Nota koryguj\u0105ca"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">B\u0142\u0119dy na fakturach zdarzaj\u0105 si\u0119 ka\u017cdemu przedsi\u0119biorcy. O ile na prawid\u0142owo\u015b\u0107 wystawionych faktur sprzeda\u017cowych podatnik ma wp\u0142yw, o tyle na otrzymane faktury zakupowe nie ma. W przypadku pojawienia si\u0119 b\u0142\u0119d\u00f3w na fakturze zakupowej&nbsp;<strong>nabywca ma mo\u017cliwo\u015b\u0107 wystawienia noty koryguj\u0105cej<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nota koryguj\u0105ca to dokument, kt\u00f3ry koryguje b\u0142\u0119dne dane na fakturze, takie jak na przyk\u0142ad:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-niew\u0142a\u015bciwy NIP\/adres,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-b\u0142\u0119dna data sprzeda\u017cy, odbioru, terminu p\u0142atno\u015bci,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-z\u0142e oznaczenie towaru lub us\u0142ugi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nota koryguj\u0105ca nie mo\u017ce by\u0107 wystawiona w przypadku mi\u0119dzy innymi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-b\u0142\u0119dnej jednostki miary i ilo\u015bci dostarczonych towar\u00f3w lub wykonanych us\u0142ug,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-b\u0142\u0119d\u00f3w rachunkowych (b\u0142\u0119dna stawka VAT, z\u0142a warto\u015b\u0107 towaru\/us\u0142ugi).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W przypadku powy\u017cszych b\u0142\u0119d\u00f3w, powinna zosta\u0107 wystawiona przez sprzedawc\u0119&nbsp;<strong>faktura koryguj\u0105ca<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Not\u0119 koryguj\u0105c\u0105 mo\u017ce wystawi\u0107 jedynie nabywca towaru lub us\u0142ugi. Kolejno nabywca musi przekaza\u0107 not\u0119 koryguj\u0105c\u0105 do sprzedawcy, kt\u00f3ry ma za zadanie j\u0105 zaakceptowa\u0107. Ustawodawca nie sprecyzowa\u0142 sposobu, w jaki spos\u00f3b nota ma by\u0107 zaakceptowana. Wystawca pierwotnej faktury mo\u017ce zatem zaakceptowa\u0107 not\u0119 drog\u0105 inn\u0105 ni\u017c poczta tradycyjna, na przyk\u0142ad poprzez e-mail. Je\u017celi jednak nota przekazywana jest drog\u0105 tradycyjn\u0105, to nale\u017cy sporz\u0105dzi\u0107 i przekaza\u0107 do sprzedawcy dwa egzemplarze. Po akceptacji noty koryguj\u0105cej przez sprzedawc\u0119, zobowi\u0105zany on jest do podpisu obu not i odes\u0142aniu jednej do nabywcy (wystawcy noty).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u0142\u0119dy na fakturach zdarzaj\u0105 si\u0119 ka\u017cdemu przedsi\u0119biorcy, nota koryguj\u0105ca pozwala na skorygowanie faktur zakupowych.<\/p>\n","protected":false},"author":4,"featured_media":1590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nota koryguj\u0105ca - Meritoros<\/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:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/nota-korygujaca\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nota koryguj\u0105ca - Meritoros\" \/>\n<meta property=\"og:description\" content=\"B\u0142\u0119dy na fakturach zdarzaj\u0105 si\u0119 ka\u017cdemu przedsi\u0119biorcy, nota koryguj\u0105ca pozwala na skorygowanie faktur zakupowych.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/nota-korygujaca\/\" \/>\n<meta property=\"og:site_name\" content=\"Meritoros\" \/>\n<meta property=\"article:published_time\" content=\"2021-08-09T16:39:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-02T17:24:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/meritoros.pl\/wp-content\/uploads\/2021\/08\/doks.png\" \/>\n\t<meta property=\"og:image:width\" content=\"720\" \/>\n\t<meta property=\"og:image:height\" content=\"520\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Kacper Z\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kacper Z\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/nota-korygujaca\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/nota-korygujaca\\\/\"},\"author\":{\"name\":\"Kacper Z\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#\\\/schema\\\/person\\\/aa87f1d435b62841039e8cd1ef3bcaa1\"},\"headline\":\"Nota koryguj\u0105ca\",\"datePublished\":\"2021-08-09T16:39:00+00:00\",\"dateModified\":\"2022-11-02T17:24:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/nota-korygujaca\\\/\"},\"wordCount\":250,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/nota-korygujaca\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2021\\\/08\\\/doks.png\",\"articleSection\":[\"Informacje podatkowo-ksi\u0119gowe\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/nota-korygujaca\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/nota-korygujaca\\\/\",\"url\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/nota-korygujaca\\\/\",\"name\":\"Nota koryguj\u0105ca - 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