[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-debt-collection-windykacja":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"debt-collection-windykacja","Debt collection in a firm: how to recover payment for an invoice","An unpaid invoice: what interest and compensation can be charged, when to choose e-court, how much a lawsuit costs and when a firm's claim becomes time-barred.","\u003Cp>Debt collection is an orderly sequence of actions aimed at making a counterparty pay an overdue invoice: from a reminder, through a formal demand, to a payment order and bailiff enforcement. An entrepreneur does not have to wait before reacting — in commercial transactions, interest and a flat-rate recovery compensation are due by operation of law, and most low-value cases can be heard in writing or electronically. The key is to watch the limitation period, which for business claims is three years.\u003C\u002Fp>\u003Ch2>What the creditor is entitled to from the first day of delay\u003C\u002Fh2>\u003Cp>The Act on preventing excessive delays in commercial transactions gives the creditor several rights that can be used without an additional demand. According to the description on \u003Ca href=\"https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002F00156\" target=\"_blank\" rel=\"noopener noreferrer\">biznes.gov.pl\u003C\u002Fa>:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>statutory interest for delay in commercial transactions\u003C\u002Fstrong> — calculated as the sum of the NBP reference rate and 10 percentage points (where the debtor is not a public medical entity); the current rate is worth checking on the day of calculation, as the NBP changes it;\u003C\u002Fli>\u003Cli>\u003Cstrong>compensation for the costs of debt recovery\u003C\u002Fstrong> — a flat-rate amount in euro converted into zloty: EUR 40 for a performance up to PLN 5,000, EUR 70 for an amount above PLN 5,000 and below PLN 50,000, and EUR 100 for an amount from PLN 50,000;\u003C\u002Fli>\u003Cli>\u003Cstrong>payment deadline cap\u003C\u002Fstrong> — between equivalent private entrepreneurs the contractual deadline should as a rule not exceed 60 days, and where the debtor is a public entity — 30 days.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The right to compensation arises at the moment interest becomes due and does not require a separate demand. If the contract provides for payment in instalments, the flat amount is due for each unpaid instalment — these amounts are worth including in the demand for payment.\u003C\u002Fp>\u003Ch2>Amicable stage: reminder, demand, conversation\u003C\u002Fh2>\u003Cp>Most arrears can be recovered without court if the response is quick and consistent. A proven sequence looks like this:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>A few days after the deadline\u003C\u002Fstrong> — a short electronic message or a phone call with the invoice number, amount and account number. It often turns out that the invoice has not reached the payments department or is awaiting approval.\u003C\u002Fli>\u003Cli>\u003Cstrong>After two to three weeks\u003C\u002Fstrong> — a written demand for payment with a calculation of interest and compensation, a new short deadline (e.g. 7 days) and a notice that the case will be referred to court. It is best sent by registered letter with acknowledgment of receipt and additionally by email.\u003C\u002Fli>\u003Cli>\u003Cstrong>Settlement proposal\u003C\u002Fstrong> — if the debtor declares cash-flow problems, you may propose splitting the debt into instalments in exchange for a written acknowledgment of the debt. Such a statement interrupts the limitation period and makes later proceedings easier.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>This stage is also important procedurally. Under \u003Ca href=\"https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20260000468\" target=\"_blank\" rel=\"noopener noreferrer\">Article 187 of the Code of Civil Procedure\u003C\u002Fa>, the lawsuit must state whether, before the proceedings, an attempt at mediation or amicable settlement was made and, if not — give the reason. Documented correspondence closes this topic.\u003C\u002Fp>\u003Ch2>Court route: which track to choose\u003C\u002Fh2>\u003Cp>Where the debtor is silent or refuses to pay, the creditor files a lawsuit for payment. The choice of track affects the speed and cost of the case.\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Track\u003C\u002Fth>\u003Cth>When it makes sense\u003C\u002Fth>\u003Cth>What to watch for\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Electronic order-for-payment proceedings (e-court)\u003C\u002Ftd>\u003Ctd>undisputed monetary claims, many similar cases, no originals of documents\u003C\u002Ftd>\u003Ctd>only claims that fell due within 3 years before filing can be pursued; the court will set aside the order and discontinue proceedings if it cannot be served on the defendant in the country, unless the claimant removes the obstacle within the set time\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Order-for-payment proceedings\u003C\u002Ftd>\u003Ctd>the creditor has an account accepted by the debtor, written acknowledgment of debt after demand, a promissory note or an official document\u003C\u002Ftd>\u003Ctd>the debtor may raise objections — then the case proceeds under general rules\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Simplified proceedings\u003C\u002Ftd>\u003Ctd>claims for performance up to PLN 20,000\u003C\u002Ftd>\u003Ctd>as a rule a single lawsuit pursues a single claim; changing the claim is not allowed\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Ordinary (commercial) proceedings\u003C\u002Ftd>\u003Ctd>disputes over higher amounts or over the quality of contract performance\u003C\u002Ftd>\u003Ctd>longer duration and higher evidentiary costs\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>A final payment order or judgment, once an enforcement clause is granted, becomes an enforcement title. On this basis the bailiff can seize the bank account, the debtor's receivables from its clients, movables or real estate.\u003C\u002Fp>\u003Ch2>How much a lawsuit for payment costs\u003C\u002Fh2>\u003Cp>Court fees in property cases are governed by the \u003Ca href=\"https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20250001228\" target=\"_blank\" rel=\"noopener noreferrer\">Act on court costs in civil cases\u003C\u002Fa>. For disputes up to PLN 20,000, fixed fees apply, e.g.:\u003C\u002Fp>\u003Cul>\u003Cli>up to PLN 500 — PLN 30,\u003C\u002Fli>\u003Cli>above PLN 1,500 up to PLN 4,000 — PLN 200,\u003C\u002Fli>\u003Cli>above PLN 7,500 up to PLN 10,000 — PLN 500,\u003C\u002Fli>\u003Cli>above PLN 15,000 up to PLN 20,000 — PLN 1,000.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Above PLN 20,000 the fee is 5% of the value of the subject of the dispute, with a statutory maximum cap. A lawsuit in e-court and a lawsuit meeting the requirements of order-for-payment proceedings cost a quarter of such a fee. Example: for an arrear of PLN 18,000 the fee for an ordinary lawsuit is PLN 1,000, and in electronic order-for-payment proceedings — PLN 250. A successful creditor may claim reimbursement of costs from the debtor.\u003C\u002Fp>\u003Ch2>Limitation and taxes — easy to forget\u003C\u002Fh2>\u003Ch3>Three years for business claims\u003C\u002Fh3>\u003Cp>Under \u003Ca href=\"https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20260000795\" target=\"_blank\" rel=\"noopener noreferrer\">Article 118 of the Civil Code\u003C\u002Fa>, claims related to running a business lapse after three years, with the deadline falling on the last day of the calendar year. An invoice due on 15 March 2026 therefore lapses at the end of 2029. The limitation period is interrupted, among others, by filing a lawsuit and by acknowledgment of the debt by the debtor.\u003C\u002Fp>\u003Ch3>Bad debt relief in VAT\u003C\u002Fh3>\u003Cp>An active VAT payer does not have to finance the tax on an invoice that nobody has paid. Under \u003Ca href=\"https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20260001263\" target=\"_blank\" rel=\"noopener noreferrer\">Article 89a of the VAT Act\u003C\u002Fa>, uncollectability is deemed probable where the receivable has not been settled or disposed of within 90 days of the payment deadline. A correction may be made if less than 3 years have passed since the end of the year the invoice was issued. A broader discussion of this tax is in our article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-vat-in-poland\">VAT in Poland\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How to reduce the risk before the sale\u003C\u002Fh2>\u003Cul>\u003Cli>Checking the counterparty in CEIDG, the KRS and on the white list of VAT payers before the first order.\u003C\u002Fli>\u003Cli>A clear payment deadline and rules for accepting work in the contract — disputes about \"non-performance\" are the most common reason for refusing to pay.\u003C\u002Fli>\u003Cli>Collateral: an advance, staged payments, a blank promissory note with a note declaration, a shareholder's guarantee.\u003C\u002Fli>\u003Cli>Ongoing receivables monitoring and one person responsible for contact with debtors.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>A well-drafted contract often decides whether a case ends with a payment order in a few weeks or a dispute lasting many months. It is worth taking care of it when \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fagreement-drafting\">drafting a contract with a counterparty\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We prepare demands for payment with calculations of interest and compensation, assess which court track will be fastest and watch the limitation deadlines and VAT corrections in the books. If a counterparty is in arrears, we invite you to a \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fconsultation\">legal consultation\u003C\u002Fa> — we will go through the documents and plan the next steps.\u003C\u002Fp>","2026-10-09"]