Late Payment Law in Poland

What you're legally owed

When a B2B invoice goes unpaid in Poland, the governing statute is Ustawa o przeciwdziałaniu nadmiernym opóźnieniom w transakcjach handlowych (transposing EU Directive 2011/7). It gives freelancers and small suppliers automatic rights to statutory interest and a flat compensation fee on every overdue invoice — no contract clause required.

Statutory interest

NBP reference rate + 10 percentage points (B2B, if creditor is an SME) or + 8 points

~15.75% per year in early 2026 for SME creditors

Flat compensation fee

€40, €70, or €100 (sliding scale based on invoice size)

rekompensata za koszty odzyskiwania należności

Default payment term

30 days from delivery/service; max 60 days B2B

Public sector max

30 days

These amounts accrue automatically from the day after the invoice due date. You do not need a contract clause to invoke them — the statute creates the right directly. A contract can set a higher rate, but not a lower one.

How to enforce it in Poland

The primary enforcement path for freelancers in Poland is the Elektroniczne postępowanie upominawcze (EPU).

An entirely electronic order-for-payment procedure. File online at the e-sąd portal, fee ~1.25% of the claim with a minimum of PLN 30. Uncontested cases reach enforceable order in 2–6 weeks.

Small claims limit: PLN 20,000 (postępowanie uproszczone).

Official portal: www.e-sad.gov.pl

What to do this week

1. Add a late-fee clause citing Ustawa o transakcjach handlowych to your contract template. Use the freelance contract template as a starting point.
2. Add one line to your invoice footer: “Late payments accrue interest under Ustawa o transakcjach handlowych at NBP reference rate + 10 percentage points (B2B, if creditor is an SME) or + 8 points, plus a €40, €70, or €100 (sliding scale based on invoice size) rekompensata za koszty odzyskiwania należności.”
3. When an invoice goes overdue, use the free late-fee calculator to get the exact amount owed, then send a formal demand letter citing the statute. The demand letter guide walks through exactly what to include and what to leave out.
4. If the letter's deadline passes, run the escalation playbook — or file directly via the Elektroniczne postępowanie upominawcze (EPU), which is designed to be used without a lawyer for undisputed debts.

One thing most freelancers don't know

Poland uses a tiered EU-style flat fee (€40/€70/€100 depending on invoice size) and applies the higher 10-point interest premium when the creditor is a small business — a rare pro-SME carve-out.