Use the BillingReference element to specify the details about the prececding invoice like the ID and UUID.

Use the InvoiceDocumentReferenceExtension (Extn) Extension to model the correction reason.

Elements

Use the following elements from the InvoiceDocumentReferenceExtension (Extn) Extension:

Name (Technical Name)	Cardinality	Description
Invoice Document Reference Extension (`Invoice/InvoiceDocumentReference/ InvoiceDocumentReferenceExtension/`)	1..1	A group of elements used to extend the Invoice Document Reference.
Correction Method (`Invoice/InvoiceDocumentReference/InvoiceDocumentReferenceExtension/ CorrectionData/CorrectionMethod`)	1..1	The codified method used for the correction.
Correction Reason (`Invoice/InvoiceDocumentReference/InvoiceDocumentReferenceExtension/ CorrectionData/CorrectionReason`)	1..1	An extension element used to provide the reason for the cancellation.

Use the following elements from the BillingReference element:

Element	Cardinality	Description
Billing Reference (`Invoice/BillingReference/`)	0..n	A group for references to a preceding Document.
Preceding Invoice Reference (`Invoice/BillingReference/InvoiceDocumentReference/ID`)	1..1	Specify the number of the referenced document.
Preceding Invoice Reference UUID (`Invoice/BillingReference/InvoiceDocumentReference/UUID`)	1..1	Specify the UUID of the referenced Document.
Preceding Invoice Date (`Invoice/BillingReference/InvoiceDocumentReference/IssueDate`)	1..1	The date the reference Document was issued.

Restrictions

For Polish B2B correction invoices (represented by Invoice Type Code 384), you must reference the following:
- The original invoice in the Preceding Invoice Reference element.
- The UUID of the original invoice. This is generated by the KseF's portal when the original invoice is accepted and processed.
If, in exceptional circumstances, the UUID for the preceding Document is not known because the original was not issued, you can specify n/a in the Preceding Invoice Reference UUID element.
You must use one of the following values for the Correction Method:

Correction Method Code	Description
`VRBL:PL:1`	In the case of an adjustment resulting on the date of recognition of the original invoice.
`VRBL:PL:2`	For a correction resulting on the date of issuance of the corrective invoice.
`VRBL:PL:3`	Correction resulting in a different date, including when for different items of the correction invoice these dates are different.

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:BillingReference>
        <cac:InvoiceDocumentReference>
            <cec:UBLExtensions>
                <cec:UBLExtension>
                    <cec:ExtensionContent>
                        <vrbl:InvoiceDocumentReferenceExtension>
                            <vrbl:CorrectionData>
                                <!-- Correction Type/Method -->
                                <vrbl:CorrectionMethod>VRBL:PL:3</vrbl:CorrectionMethod>
                                <!-- Correction Reason -->
                                <vrbl:CorrectionReason>Price reduction of 200 zł due to minor damage.</vrbl:CorrectionReason>
                            </vrbl:CorrectionData>
                        </vrbl:InvoiceDocumentReferenceExtension>
                    </cec:ExtensionContent>
                </cec:UBLExtension>
            </cec:UBLExtensions>
            <!-- Original Invoice Number -->
            <cbc:ID>INV12345_Buyer-PL-NIP_01</cbc:ID>
            <!-- Original Invoice KSeF Number -->
            <cbc:UUID>9999999999-20230908-8BEF280C8D35-4D</cbc:UUID>
            <!-- Original Invoice Date -->
            <cbc:IssueDate>2025-03-20</cbc:IssueDate>
        </cac:InvoiceDocumentReference>
    </cac:BillingReference>
    <!-- Code omitted for clarity -->
</ubl:Invoice>