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Polish Business Law & Finance
When a business partner fails to pay an invoice on time in Poland, you are legally entitled to charge statutory interest for late payment - with no additional contract clause or prior notice required. Find the current 2026 rates, understand when each type applies, and learn exactly how to claim what you are owed.
Polish statutory interest rates are tied to the National Bank of Poland (NBP) reference rate. All three types of statutory interest are shown below with the rates applicable in 2026.
| Type | Rate | Legal Basis | Formula |
|---|---|---|---|
| Statutory interest (capital / default contractual) | 9.25% | Art. 359 § 2 Civil Code | NBP reference rate (5.75%) + 3.5 pp |
| Statutory interest for late payment | 11.75% | Art. 481 § 2 Civil Code | NBP reference rate (5.75%) + 6 pp |
| Statutory interest for late payment in commercial transactions | 15.75% | Art. 7(1) Act of 8 March 2013 | NBP reference rate (5.75%) + 10 pp |
Current NBP Rate
NBP reference rate: 5.75% (effective 4 October 2023). Statutory interest rates change automatically on the day following any adjustment to the NBP reference rate by the Monetary Policy Council (RPP).
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Statutory interest for late payment is a legally mandated charge that accrues on overdue money owed to you - essentially compensation for every day a debtor delays settling an invoice. The legal basis in Poland is Article 481 of the Civil Code (Kodeks cywilny): a creditor may claim interest for the period of delay even if no loss was suffered and even if the delay was not caused by the debtor's fault.
In B2B trade, a higher rate typically applies under the Act of 8 March 2013 on Counteracting Excessive Delays in Commercial Transactions (ustawa o przeciwdziałaniu nadmiernym opóźnieniom w transakcjach handlowych). This Act covers any transaction in which both parties are entrepreneurs or public entities and the subject matter is a paid supply of goods or services.
It is important to distinguish between three types: (1) capital statutory interest under Art. 359 CC, which applies when parties agree to add interest to a loan or deposit but fix no rate; (2) statutory interest for late payment under Art. 481 CC, which applies automatically to any overdue payment; and (3) the commercial transaction rate under the 2013 Act, which applies in B2B situations and carries the highest rate to incentivise timely payment.
Art. 481 § 1–2 of the Civil Code
The cornerstone provision for late payment interest. Under § 1, if a debtor is in delay in performing a monetary obligation, the creditor may demand interest for the period of delay even if no loss was suffered and even if the delay resulted from circumstances for which the debtor bears no responsibility. Paragraph § 2 sets the rate at the NBP reference rate plus 6 percentage points, with the caveat that contractually agreed interest must not exceed the statutory maximum late payment rate.
Art. 7(1) of the Act of 8 March 2013 on Counteracting Excessive Delays in Commercial Transactions
A mandatory provision in B2B transactions — parties cannot contractually exclude it to the detriment of the creditor. It grants the creditor the right to the higher interest rate (NBP + 10 pp) and to a flat-rate compensation of 40/70/100 EUR for debt recovery costs, automatically from the moment the right to claim interest arises. It applies exclusively to paid transactions involving the supply of goods or services where both parties are entrepreneurs or public entities.
Art. 359 § 1–2 of the Civil Code
Governs capital interest — interest due on a sum of money when it follows from a legal act (e.g. a loan or deposit agreement), statute, court judgment, or decision of a competent authority. If the parties agreed to charge interest but did not specify a rate, the statutory capital rate applies: NBP reference rate plus 3.5 percentage points. This provision does not apply to overdue invoices — those are governed by Art. 481 CC.
| Criterion | B2B (Commercial Transactions) | B2C (Consumer) |
|---|---|---|
| Rate in 2026 | 15.75% | 11.75% |
| Legal basis | Act of 8 March 2013 | Art. 481 CC |
| 40/70/100 EUR flat-rate compensation | Yes, automatically | Not available |
| Maximum payment term | 60 days (30 for public entities) | No statutory limit |
| Interest accrues automatically | Yes, from day after due date | Yes, from day after due date |
amount owed x (annual rate / 365) x number of days overdueExample:
10,000 PLN x (15.75% / 365) x 30 = 10,000 x 0.000431507 x 30 = 129.45 PLNTotal interest for 30 days overdue: 129.45 PLN
Amount
25,000 PLN
Days
45
Rate
15.75%
25,000 x (15.75% / 365) x 45 = 25,000 x 0.000431507 x 45 = 485.44 PLNPlus flat-rate compensation of 70 EUR (~310 PLN) for debt recovery costs, which accrues automatically.
Amount
10,000 PLN (6,000 PLN paid after 15 days)
Days
15 + 30
Rate
15.75%
10,000 x 0.000431507 x 15 = 64.73 PLN
4,000 x 0.000431507 x 30 = 51.78 PLN
Total: 116.51 PLNAfter a partial payment, interest for subsequent days is calculated on the reduced outstanding balance (10,000 − 6,000 = 4,000 PLN).
Amount
3,500 PLN
Days
60
Rate
11.75%
3,500 x (11.75% / 365) x 60 = 3,500 x 0.000321918 x 60 = 67.60 PLNLower rate (11.75%) applies; 40/70/100 EUR flat-rate compensation is not available — governed by Art. 481 CC, not the Commercial Transactions Act.
Rather than calculating manually, use our free statutory interest calculator - enter the invoice amount, due date, and applicable rate to get the result instantly. Statutory Interest Calculator
From the first day after the payment due date shown on the invoice or agreed in the contract. In commercial transactions between businesses, the maximum payment term is 60 days (30 days when the buyer is a public authority). If a customer misses that deadline, you are entitled to the commercial transaction rate (15.75% in 2026) automatically - no prior demand is needed.
If you sell goods or provide services to an individual consumer, you may charge statutory interest for late payment under Art. 481 of the Civil Code (11.75% in 2026). The principle is the same: interest accrues from the day after the payment deadline, with no need to prove any loss.
In addition to interest, in B2B commercial transactions you are automatically entitled to a flat-rate compensation for debt recovery costs: 40 EUR (for claims up to 5,000 PLN), 70 EUR (from 5,000 to 50,000 PLN), or 100 EUR (above 50,000 PLN). This is separate from the interest amount and does not require any contractual basis.
Your right to statutory interest for late payment arises directly from the law - no contract clause is required. In fact, any contractual provision setting interest below the statutory minimum is unenforceable; you are always entitled to at least the statutory rate. To formalise your claim, you can use the payment demand (wezwanie do zapłaty) generator or issue an interest note (nota odsetkowa).
This rate applies when parties want to add interest to a monetary obligation - such as a loan or deposit - but have not agreed on a specific rate. It does not apply automatically to overdue invoices; that is the role of the late payment interest rate. The rate equals the NBP reference rate plus 3.5 percentage points.
Art. 359 § 2 of the Civil Code
The standard late payment rate, applying automatically from the day after the payment deadline to all monetary obligations - including consumer invoices and B2B transactions not covered by the Commercial Transactions Act. No contractual clause or prior notice is required. The rate equals the NBP reference rate plus 6 percentage points.
Art. 481 § 2 of the Civil Code
The highest statutory rate, reserved for B2B trade where both parties are entrepreneurs or public entities and the contract concerns the paid supply of goods or services. The elevated rate is intentional - it is designed to discourage large companies from using small suppliers as a source of free credit. The rate equals the NBP reference rate plus 10 percentage points.
Art. 7(1) of the Act of 8 March 2013 on Counteracting Excessive Delays in Commercial Transactions
Polish statutory interest rates have changed multiple times following Monetary Policy Council (RPP) decisions. The table below lists all changes since 2020 — useful when calculating interest for past periods.
| Period | NBP Ref. Rate | Capital | Late Payment | Commercial (B2B) |
|---|---|---|---|---|
| from 04.10.2023Current | 5.75% | 9.25% | 11.75% | 15.75% |
| 08.09.2023 – 03.10.2023 | 6.00% | 9.50% | 12.00% | 16.00% |
| 07.07.2023 – 07.09.2023 | 6.75% | 10.25% | 12.75% | 16.75% |
| 06.10.2022 – 06.07.2023 | 6.75% | 10.25% | 12.75% | 16.75% |
| 08.09.2022 – 05.10.2022 | 6.75% | 10.25% | 12.75% | 16.75% |
| 08.04.2020 – 28.05.2020 | 0.50% | 4.00% | 6.50% | 10.50% |
| 18.03.2020 – 07.04.2020 | 1.00% | 4.50% | 7.00% | 11.00% |
| until 17.03.2020 | 1.50% | 5.00% | 7.50% | 11.50% |
An interest note (nota odsetkowa) is the document you use to formally claim late payment interest from a debtor. It is not a VAT invoice — late payment interest is compensatory in nature and falls outside the scope of VAT. Issue two copies and send one to the debtor by registered mail with proof of delivery.
Use our payment demand generatorRequired elements of a valid interest note:
With the NBP reference rate at 5.75% in 2026, the three statutory rates are: capital statutory interest - 9.25% (5.75% + 3.5 pp); statutory interest for late payment - 11.75% (5.75% + 6 pp); statutory interest for late payment in commercial transactions (B2B) - 15.75% (5.75% + 10 pp). Rates change whenever the NBP adjusts its reference rate.
Yes. Statutory interest for late payment accrues automatically from the day after the payment deadline - no formal demand, no contract clause, and no proof of loss is required. That said, sending a payment reminder or demand (wezwanie do zapłaty) is good practice: it formally records your claim and often prompts the debtor to pay without further escalation.
Standard statutory interest for late payment (11.75%) applies to all overdue monetary obligations, including B2C and B2B transactions outside the scope of the 2013 Act. The commercial transaction rate (15.75%) applies exclusively to B2B contracts where both parties are entrepreneurs and the subject is a paid supply of goods or services. When in doubt about which rate applies, the commercial transaction rate is usually correct for invoiced B2B sales.
From the day immediately following the payment deadline stated on the invoice or in the contract. If no deadline was agreed, the Commercial Transactions Act sets a default of 30 days from the date of delivery of the invoice or performance of the service - interest starts on day 31. Interest accrues for every calendar day of delay, including the day of final payment.
No. Late payment interest is compensatory in nature - it is not payment for a supply of goods or a service, so it falls outside the scope of VAT. It should be documented with an interest note (nota odsetkowa), not a VAT invoice. The interest note should state: the parties' details, the principal amount, the applicable rate, the number of days overdue, and the calculated interest amount.
Start by sending a payment reminder - most businesses settle after the first contact. If that does not work, issue a formal interest note and a payment demand letter. Use our payment demand generator to create a legally compliant document in minutes. If the debtor still does not pay, you can pursue the claim through Poland's electronic order-for-payment proceedings (elektroniczne postępowanie upominawcze) - a fast-track court process for undisputed monetary claims.
Late payment interest is calculated on the gross amount — the full sum shown on the invoice, including VAT. The reason is straightforward: the debtor was obliged to pay the gross amount by the due date, and the delay relates to that full obligation. This applies to both B2B and B2C transactions.
A change to the NBP reference rate automatically changes the statutory interest rate from the following day. This means that when calculating interest over a period that spans a rate change, you must split the period into separate segments — one for each applicable rate — calculate interest on each segment individually, and add the results together. The historical rate table on this page provides all the data you need for this calculation.
As a general rule, compounding interest — charging interest on unpaid interest (anatocyzm) — is prohibited under Polish law. Art. 482 § 1 of the Civil Code provides that interest on overdue interest can only be claimed from the moment a lawsuit is filed. Exceptions apply to bank accounts and certain long-term loan agreements. In standard B2B invoicing practice, interest notes therefore relate only to the principal amount.
The compensation is converted using the EUR/PLN exchange rate published by the NBP on the last business day of the month preceding the month in which the payment became due. With EUR/PLN around 4.25–4.30, the approximate PLN equivalents are: 40 EUR ≈ 170–175 PLN, 70 EUR ≈ 297–301 PLN, 100 EUR ≈ 425–430 PLN. The exact amount depends on the NBP rate on the relevant date.
Yes — claims for late payment interest expire after 3 years under the general limitation period for business claims (Art. 118 of the Civil Code). The limitation period runs separately for each day of delay. To interrupt the running of the limitation period, it is sufficient to send a formal payment demand or file a claim with the court.
With a partial payment, interest is calculated in two steps. First, calculate interest on the full invoice amount for the period from the due date to the date of partial payment. Then continue calculating interest on the reduced outstanding balance — for each subsequent day of delay. If the debtor does not specify which debt the payment is applied to, the creditor may allocate it first to interest and then to the principal (Art. 451 CC).
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