Statistics: B2B Payments & KSeF in Poland

B2B Payment Delays in Poland

Statistics on late payments between businesses (B2B) in Poland.

Average B2B payment delay

37 daysKPF 2025

Overdue B2B receivables

PLN 46 billionBIG InfoMonitor

Total overdue B2B invoices

PLN 46 billionBIG InfoMonitor

B2B invoices paid late

33%BIG InfoMonitor 2025

Impact on Small & Medium Businesses

How payment delays affect the day-to-day operations of small and medium-sized enterprises.

Companies that suffered losses due to payment bottlenecks in 2025

23%Ministry of Economy

Polish firms struggling with payment delays

84%Intrum EPR 2025

Days per year lost chasing payments

64 daysIntrum EPR 2025

KSeF: Awareness & Readiness

Data on awareness and preparation of Polish companies for mandatory e-invoicing through KSeF.

Businesses unaware of KSeF receiving deadline (Feb 2026)

87%ZPP 2026

KSeF Deadlines

Mandatory KSeF implementation deadlines set by the Polish Ministry of Finance.

KSeF receiving deadline (all businesses)

February 1, 2026Ministry of Finance

KSeF issuing deadline (SMEs)

April 1, 2026Ministry of Finance

KSeF issuing deadline (micro-businesses)

January 1, 2027Ministry of Finance

Sources

All statistics on this page are based on publicly available reports and institutional data.

• BIG InfoMonitor - Raport o zatorach płatniczych 2025

  Reports on overdue receivables and late B2B payments in Poland.

• Intrum - European Payment Report 2025

  European payment report covering data from over 30 countries, including Poland.

• KPF - Indeks Zarządzania Długiem 2025

  Data from the Conference of Financial Enterprises on B2B payment delays.

• ZPP - Raport o gotowości na KSeF 2026

  Survey by the Polish Employers Union on business awareness of KSeF deadlines.

• Ministry of Finance - KSeF Implementation Schedule

  Official information on mandatory deadlines for the National e-Invoice System.

• Ministry of Economy - SME Report 2025

  Data on the impact of payment bottlenecks on small and medium enterprises.