B2B debt recovery in Poland — from unpaid invoice to enforcement

An unpaid B2B invoice is not only an accounting problem. It can affect cash flow, tax planning, supplier relationships and the ability to continue work. Response should be firm, documented and timed correctly. Polish procedural law offers multiple paths: electronic payment order (EPU) for fast recovery of documented claims, traditional payment order proceedings, ordinary commercial litigation, plus statutory protection under the Act on Counteracting Excessive Delays in Commercial Transactions. For UK, US, Canadian and Australian creditors, Polish courts often deliver faster results than home-country litigation followed by recognition.

→What this guide covers

1. 01First step — review and demand
2. 02Electronic Payment Order (EPU)
3. 03Payment order proceedings
4. 04Ordinary commercial litigation
5. 05Enforcement (egzekucja komornicza)
6. 06Settlement strategy

01.First step — review and demand

Before any court action, review the legal basis:

• Contract or order confirmation;
• Delivery confirmation or service acceptance protocol;
• Invoices properly issued;
• Correspondence regarding performance;
• Payment terms — original and any amendments.

If documents are complete, prepare formal demand for payment (wezwanie do zapłaty): clear identification of debt, calculation of interest, deadline for payment (typically 7–14 days), warning of court action and consequences (court fees, attorney costs, statutory recovery costs of 40 EUR per invoice under Polish Late Payments Act).

Demand creates evidence of claim and starts statutory interest if not already running. Recipient's response (or silence) significantly affects subsequent strategy. Many debts pay at this stage — particularly when demand is professionally drafted with credible threat of court action.

02.Electronic Payment Order (EPU)

Elektroniczne Postępowanie Upominawcze — fast, online procedure for monetary claims:

• filed entirely online through e-court system;
• court fee 1.25% of claim value (1/4 of the standard 5% commercial court fee, no less than PLN 30);
• fast processing — order typically issued within 1–4 weeks;
• debtor has 14 days from service to file objection (sprzeciw);
• if no objection — order becomes enforceable;
• if objection — case transfers to ordinary proceedings (or designated court).

Limitations: only for monetary claims; not for claims requiring complex evidence; specific document requirements; debtor must be identifiable. EPU is highly effective for clear-cut documented claims — many debtors do not file objection (assuming validly serviced). For disputed claims, EPU can be inefficient as objection forces transfer to standard proceedings with new fees.

03.Payment order proceedings

Postępowanie nakazowe — for documented claims with strong evidence:

• court fee 1.25% of claim (no less than PLN 30);
• requires specific evidence: notarial acceptance of debt, accepted invoice with delivery confirmation, bills of exchange (weksel);
• court issues payment order in chambers (no hearing);
• debtor has 14 days to file objection (zarzuty);
• if no objection — order final and enforceable;
• if objection — case proceeds to standard hearing.

Particularly valuable for: bills of exchange (weksel) — strongest base; notarial submissions to enforcement (akt notarialny w trybie art. 777 KPC) — most powerful instrument bypassing court entirely; B2B invoices with documented delivery and acceptance.

04.Ordinary commercial litigation

For disputed or complex claims:

• court fee 5% of claim, capped at 200,000 PLN;
• commercial division (sąd gospodarczy) of common courts;
• typical timeline 12–24 months to first instance;
• full evidentiary procedure: documents, witnesses, experts;
• appeals add 6–12 months;
• cassation appeals to Supreme Court in limited circumstances.

Settlement common during proceedings — typically achieved within 6–12 months once positions develop. Counter-claims (powództwo wzajemne) can be filed where defendant has its own claim against plaintiff.

05.Enforcement (egzekucja komornicza)

Winning judgment is not always enough. Enforcement through court bailiff (komornik) targets debtor's assets:

• bank accounts (digital seizure typically same day);
• real estate (sale at public auction, longer process 12–24 months);
• vehicles and movable assets;
• receivables from third parties (e.g. customers of debtor);
• salary garnishment;
• shares and other rights.

Bailiff costs: percentage of recovered amount (initially borne by creditor, recoverable from debtor). Effectiveness depends on debtor's actual asset position — pre-litigation asset checks recommended for major claims (KRS, KRD, BIK, real estate registry). For uncollectible cases, court can issue declaration of insolvency proceedings allowing recovery from related parties under specific rules.

06.Settlement strategy

Settlement before judgment achievable in 60–80% of cases. Effective settlement structures:

• Lump sum payment with discount in exchange for immediate payment;
• Payment schedule with security (notarial submission to enforcement, mortgage, guarantor);
• Combined — partial immediate payment + scheduled balance with security.

Notarial submission to enforcement (akt notarialny art. 777 KPC) is particularly powerful — debtor formally consents to enforcement without further court proceedings if payment terms breached. Cost 200–500 PLN at notary; saves potentially 12–24 months of litigation if breach occurs.

Pre-court mediation (mediacja gospodarcza) increasingly used — neutral mediator, court-recognised, cost-effective for disputed claims with ongoing business relationship.

FAQFrequently asked questions

∎Summary and next steps

Polish B2B debt recovery offers fast, low-cost paths for documented claims (EPU at 1.25% fee, payment orders within weeks) and standard commercial litigation for disputed cases. Pre-court demand resolves significant percentage of debts; notarial submission to enforcement is powerful preventive tool. Cross-border claims manageable through EU rules and bilateral cooperation.