The 40 Euro Compensation Rule — Complete Guide for Polish B2B

TL;DR — What You Need to Know

Polish law gives every B2B creditor the right to claim a fixed, flat-rate compensation from a late-paying debtor — automatically, without needing to prove any actual costs. The amount is 40, 70, or 100 EUR (converted to PLN), depending on the invoice value. This applies per invoice. Most businesses in Poland have no idea this right exists, and leave significant money unclaimed every year.

The Legal Basis

The fixed compensation derives from Article 10 of the Act on Counteracting Excessive Delays in Commercial Transactions (Ustawa z dnia 8 marca 2013 r. o przeciwdziałaniu nadmiernym opóźnieniom w transakcjach handlowych, Dz.U. 2013 poz. 403 with amendments).

This Act implemented EU Directive 2011/7/EU on combating late payment in commercial transactions into Polish law. The core principle: creditors should not bear the cost of chasing their own money. The fixed compensation is designed to cover basic recovery expenses without requiring itemized proof.

Who Can Claim It?

The compensation applies to commercial transactions — meaning transactions between business entities (companies, sole traders) where at least one party is a professional. It does not apply to:

• Consumer transactions (B2C)
• Transactions where the debtor is a natural person who is not a business
• Certain public procurement contexts (different rules apply)

If you run a Polish company (sp. z o.o., JDG, sp.k., etc.) and you sell goods or services to another business entity in Poland, you qualify.

How Much Can You Claim?

The compensation is tiered by the value of the unpaid transaction:

Invoice (Transaction) Amount	Fixed Compensation
Up to 5,000 PLN gross	40 EUR (equivalent in PLN at NBP mid-rate on the due date)
5,001 – 50,000 PLN gross	70 EUR
Over 50,000 PLN gross	100 EUR

The EUR/PLN conversion uses the National Bank of Poland's mid-rate on the last business day of the month preceding the month in which the payment became due. In practice, at current exchange rates, this translates to approximately:

Compensation	Approximate PLN equivalent (2026)
40 EUR	~170–180 PLN
70 EUR	~300–315 PLN
100 EUR	~430–450 PLN

Use our compensation calculator to get the exact current PLN amount for any invoice.

It Applies Per Invoice — This Matters

This is the detail most people miss. The compensation is not per debtor — it is per invoice.

If a single client owes you money on five separate invoices, you can claim the fixed compensation five times. The total can add up quickly:

• 5 invoices of 8,000 PLN each → 5 × 70 EUR = 350 EUR (roughly 1,575 PLN)
• 10 invoices of 3,000 PLN each → 10 × 40 EUR = 400 EUR (roughly 1,800 PLN)

For businesses with many smaller invoices and a chronic late-payer, this adds up to a meaningful sum over a year.

When Does the Right Arise?

The right to compensation arises automatically on the day after the payment due date. You do not need to:

• Include it on the original invoice
• Notify the debtor in advance
• Prove that you incurred any actual costs
• Send a separate demand before the right arises

However, to actually collect it, you need to claim it — either in your demand letter or in court proceedings. The debtor will not pay it voluntarily unless asked.

How to Claim It in Practice

In a Demand Letter

The most straightforward way: include the compensation in your formal written demand (wezwanie do zapłaty). Your demand should list:

1. Principal amount (the invoice face value)
2. Accrued statutory interest (calculated from the day after the due date)
3. Fixed compensation (state the EUR amount and PLN equivalent)
4. Total amount due

Example wording: "Pursuant to Article 10(1) of the Act on Counteracting Excessive Delays in Commercial Transactions, we hereby claim fixed compensation of 70 EUR (equivalent: [X] PLN at the NBP mid-rate) for the costs of debt recovery."

In Court (EPU or Standard Proceedings)

If the matter goes to court, include the compensation in your claim as a separate line item. Polish courts routinely award it in straightforward commercial debt cases. The elektroniczne postępowanie upominawcze (EPU) — Poland's online payment order procedure — is the most cost-effective route for amounts under 75,000 PLN.

Can You Claim More Than the Fixed Amount?

Yes. The fixed compensation is a minimum. Under Article 10(2) of the Act, if your actual, reasonable recovery costs exceed the fixed amount, you can claim the difference — but you must prove the excess costs. In practice, for most small and mid-sized invoices, the fixed amount covers the work involved. For complex cases requiring lawyers or professional collection agencies, keep records of all costs.

What About Statutory Interest?

The fixed compensation and statutory interest are separate entitlements — both accrue simultaneously from day one of delay. Under Art. 7(1) of the Act of 8 March 2013, for commercial transactions, the late payment interest rate is currently the NBP reference rate + 10 percentage points (as of 2026, this is 15.75% per annum).

Use our interest calculator to calculate the exact interest amount for any invoice and delay period.

Common Questions

Can I waive my right to the compensation?

Not entirely. The Act prohibits contractual clauses that exclude or limit the creditor's right to the fixed compensation if such exclusion would be "grossly unfair" to the creditor. In practice, courts look unfavourably at attempts to contractually strip this right. Do not agree to such clauses.

Does the debtor have to pay even if it was an honest mistake?

Yes. The compensation is no-fault — it does not matter why the payment was late. The debtor can only escape liability if they prove the delay was caused by the creditor (for example, incorrect bank details on the invoice).

Is there a time limit for claiming it?

The general limitation period for commercial claims in Poland is 3 years. After 3 years from the date the payment was due, the right to claim the compensation (and interest) is time-barred.

Does it apply if the debtor is outside Poland?

The Act applies when Polish law governs the contract. For international contracts, check the governing law clause. Within the EU, Directive 2011/7/EU provides broadly equivalent protections under each member state's national law.

How Terminovo Helps

Terminovo automatically calculates the fixed compensation and statutory interest for every overdue invoice in your account. When you send a formal demand letter, the system populates the correct amounts — including the current EUR/PLN conversion — so you never under-claim. You can also use our standalone compensation calculator and interest calculator for free, without an account.

Summary

The 40/70/100 EUR fixed compensation is one of the most underused creditor rights in Polish business law. It requires no proof of costs, arises automatically, and applies to every overdue B2B invoice. Claiming it is a simple addition to your standard demand letter. Over the course of a year, for any business dealing with chronic late payers, the cumulative amounts are worth pursuing.