Compensation Calculator: calculate EUR 40, 70 or 100 per overdue invoice

Compensation in commercial transactions — what it is and when it applies

The compensation is a fixed amount that automatically accrues to the creditor in every B2B commercial transaction where the debtor misses the payment deadline. The legal basis is Art. 10 of the Act of 8 March 2013 on counteracting excessive payment delays in commercial transactions.

The amount depends on the principal debt: up to 5,000 PLN - EUR 40; 5,001–50,000 PLN - EUR 70; above 50,000 PLN - EUR 100. Amounts are converted at the NBP exchange rate from the last business day of the billing period preceding the due date.

The compensation is independent of statutory interest - you are entitled to both, with no obligation to prove the actual costs incurred.

Statutory interest calculator - calculate interest alongside the compensation.

How to claim compensation step by step

Compensation in commercial transactions arises by operation of law — you do not need to prove damages or negotiate with the debtor. It is enough that the transaction is B2B and the payment deadline has passed. The four steps below show how to enforce this claim effectively.

1
Determine the compensation amount: Check the principal amount on the invoice and assign it to the correct tier: up to PLN 5,000 — EUR 40; PLN 5,001–50,000 — EUR 70; above PLN 50,000 — EUR 100. Convert EUR to PLN using the NBP exchange rate from the last business day of the previous settlement period. The calculator above performs this conversion automatically.
2
Send a payment demand: In the payment demand letter, state the compensation amount alongside the outstanding principal and accrued statutory interest for late payment in commercial transactions. Explicitly itemising the compensation signals to the debtor that you know your rights and increases the pressure to settle the debt.
3
Issue an accounting note: The compensation is a form of damages, not consideration for a service, so it is documented with an accounting note — not a VAT invoice. The note should state: the invoice number and date it relates to, the compensation amount in PLN, the legal basis (Art. 10(1) of the Act of 8 March 2013), and the bank account for payment.
4
Pursue the claim in court: If the debtor does not pay the compensation voluntarily, you can pursue it in court together with the principal debt and interest. The claim is straightforward to prove: an invoice confirming the transaction amount and evidence that the payment deadline has passed are sufficient. Courts look favourably on such cases because the legal basis is unambiguous.

Frequently asked questions about recovery cost compensation

Does compensation apply to every transaction?▾

Yes - compensation accrues automatically in every B2B commercial transaction. It is enough that both parties are businesses and a payment delay has occurred.

Do I need to document the costs incurred?▾

No - the amount is flat-rate and requires no proof of actual costs (Art. 10(1) of the Act). The mere fact of the delay is sufficient.

Does compensation accumulate across multiple invoices?▾

Yes - compensation is due separately for each invoice (each transaction is a separate claim). With ten invoices, you can claim ten separate compensations.

What if my actual recovery costs exceeded the flat rate?▾

You can claim costs exceeding the flat rate under Art. 10(2) of the Act, but you must document the actual costs incurred (e.g. legal fees).

Is the compensation subject to VAT?▾

No - it is compensatory in nature and falls outside the scope of VAT. You issue an accounting note, not a VAT invoice.

Payment demand - formally claim compensation and interest from the debtor.

Statutory Interest for Late Payment

Statutory interest rates and how to apply them in commercial transactions.

Learn more

Statutory Interest Calculator

Calculate interest owed on late payments.

Learn more

How Terminovo Works

See how Terminovo automates payment recovery in 4 steps.

Learn more

Pricing — from PLN 0

Free KSeF account. Paid plans from PLN 49/mo.

Learn more

Compensation in commercial transactions — what it is and when it applies

The compensation is independent of statutory interest - you are entitled to both, with no obligation to prove the actual costs incurred.

Statutory interest calculator - calculate interest alongside the compensation.

How to claim compensation step by step

Determine the compensation amount: Check the principal amount on the invoice and assign it to the correct tier: up to PLN 5,000 — EUR 40; PLN 5,001–50,000 — EUR 70; above PLN 50,000 — EUR 100. Convert EUR to PLN using the NBP exchange rate from the last business day of the previous settlement period. The calculator above performs this conversion automatically.

Send a payment demand: In the payment demand letter, state the compensation amount alongside the outstanding principal and accrued statutory interest for late payment in commercial transactions. Explicitly itemising the compensation signals to the debtor that you know your rights and increases the pressure to settle the debt.

Issue an accounting note: The compensation is a form of damages, not consideration for a service, so it is documented with an accounting note — not a VAT invoice. The note should state: the invoice number and date it relates to, the compensation amount in PLN, the legal basis (Art. 10(1) of the Act of 8 March 2013), and the bank account for payment.

Pursue the claim in court: If the debtor does not pay the compensation voluntarily, you can pursue it in court together with the principal debt and interest. The claim is straightforward to prove: an invoice confirming the transaction amount and evidence that the payment deadline has passed are sufficient. Courts look favourably on such cases because the legal basis is unambiguous.

Frequently asked questions about recovery cost compensation

Does compensation apply to every transaction?▾

Yes - compensation accrues automatically in every B2B commercial transaction. It is enough that both parties are businesses and a payment delay has occurred.

Do I need to document the costs incurred?▾

No - the amount is flat-rate and requires no proof of actual costs (Art. 10(1) of the Act). The mere fact of the delay is sufficient.

Does compensation accumulate across multiple invoices?▾

Yes - compensation is due separately for each invoice (each transaction is a separate claim). With ten invoices, you can claim ten separate compensations.

What if my actual recovery costs exceeded the flat rate?▾

You can claim costs exceeding the flat rate under Art. 10(2) of the Act, but you must document the actual costs incurred (e.g. legal fees).

Is the compensation subject to VAT?▾

No - it is compensatory in nature and falls outside the scope of VAT. You issue an accounting note, not a VAT invoice.

Payment demand - formally claim compensation and interest from the debtor.

Compensation Calculator: calculate EUR 40, 70 or 100 per overdue invoice

Compensation in commercial transactions — what it is and when it applies

How to claim compensation step by step

Frequently asked questions about recovery cost compensation

Related pages

Statutory Interest for Late Payment

Statutory Interest Calculator

How Terminovo Works

Pricing — from PLN 0

Compensation Calculator: calculate EUR 40, 70 or 100 per overdue invoice

How much compensation are you entitled to for each overdue invoice?

Your compensation

Compensation in commercial transactions — what it is and when it applies

How to claim compensation step by step

Frequently asked questions about recovery cost compensation

Related pages

Statutory Interest for Late Payment

Statutory Interest Calculator

How Terminovo Works

Pricing — from PLN 0

How much compensation are you entitled to for each overdue invoice?

Your compensation