B2B debt recovery in Poland – from unpaid invoice to enforcement

An unpaid B2B invoice is more than an accounting problem. It can affect cash flow, tax planning, supplier relationships and the ability to continue trading. The response should be firm, properly documented and well timed. Polish procedural law offers several routes, including electronic payment order proceedings (EPU), traditional payment order proceedings and ordinary commercial litigation, together with statutory remedies under the Act on Counteracting Excessive Delays in Commercial Transactions. For creditors based in the UK, the US, Canada or Australia, proceedings in Poland may be more efficient than obtaining a judgment abroad and then seeking recognition and enforcement in Poland.

The firm is based in Poznań and assists clients throughout Poland, both in person and remotely by telephone or video call.

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→ 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 the debt, calculation of interest, a reasonable payment deadline and warning of court action and costs. Where the Polish Late Payments Act applies, statutory recovery-cost compensation is tiered at EUR 40, EUR 70 or EUR 100 depending on the value of the monetary performance, not a flat EUR 40 per invoice.

A formal demand helps document the claim. Whether and when statutory interest begins to accrue depends on the circumstances and the applicable rules. The recipient's response—or silence—can significantly affect the subsequent strategy. Many debtors pay at this stage, particularly when the demand is professionally drafted and clearly sets out the next steps.

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 an effective objection is filed – the payment order loses effect and the EPU proceedings are discontinued; the case is not automatically transferred to ordinary proceedings.

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 an effective objection causes the payment order to lose effect and the EPU proceedings to be discontinued; a claimant wishing to continue must pursue the claim in the appropriate ordinary proceedings.

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 are bills of exchange (weksel), notarial deeds containing a voluntary submission to enforcement under Article 777 of the Polish Code of Civil Procedure, and B2B invoices supported by evidence of 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.

Settlements are common during proceedings and are often reached within 6–12 months once the parties' positions have become clear. Counter-claims (powództwo wzajemne) can be filed where defendant has its own claim against plaintiff.

05. Enforcement (egzekucja komornicza)

Winning a judgment is not always enough. Enforcement by a court bailiff (komornik) may be directed against the 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

A settlement before judgment may be achievable in many cases. Common settlement structures include:

• 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.

A notarial deed of voluntary submission to enforcement (akt notarialny under Article 777 KPC) can be particularly effective: the debtor consents in advance to enforcement without further substantive court proceedings if the payment terms are breached. The notarial fee may be modest compared with the time and cost of later litigation.

Pre-court commercial mediation (mediacja gospodarcza) is increasingly used. It provides a neutral forum and may be cost-effective where a disputed claim arises within an ongoing business relationship.

FAQ Frequently 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.