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amount × (rate / 365) × number of daysExample: 10,000 PLN × (15.75% / 365) × 30 days = 129.45 PLN
Not automatically. If the NBP reference rate changed during the overdue period, calculate interest separately for each sub-period and add the results together.
Calculate each invoice separately - each has its own due date and its own number of days overdue. The sum of the individual calculations gives the total interest amount.
No - interest is compensatory in nature and falls outside the scope of VAT. You issue an interest note (nota odsetkowa), not a VAT invoice.
From the day after the due date on the invoice. If an invoice due on 15 March was not paid, interest starts accruing from 16 March.
When the debtor is a public entity (e.g. a government office or public hospital), the rate is 13.75% (NBP reference rate 5.75% + 8 pp) instead of the standard 15.75% for private entities.
EUR 40–100 Compensation Calculator - see how much flat-rate recovery compensation you are owed per invoice.
Statutory interest for late payment is compensation owed to creditors when debtors fail to pay on time. In commercial (B2B) transactions, rates are set by the Polish Act on Counteracting Excessive Delays. You can charge interest automatically - without a formal demand - from the day after the due date.
| Transaction type | Rate | Basis |
|---|---|---|
| B2B transactions (private debtor) | 15.75% | NBP reference rate 5.75% + 10 pp |
| Public entity debtor | 13.75% | NBP reference rate 5.75% + 8 pp |
| Consumer transactions | 11.75% | NBP reference rate 5.75% + 6 pp |
Rates effective from 1 January 2026. Check for updates after each NBP reference rate change.
You can claim interest together with the principal amount. Send a formal payment demand or generate one automatically. You are also entitled to a flat-rate compensation of EUR 40–100.
Interest calculator
Find out how much interest you can charge on overdue invoices, based on the Polish Commercial Transactions Act.
interestCalculator.interestLabel
Calculations based on statutory interest for commercial transactions (Art. 7 of the Act). Current rate: 15.75% annually (NBP reference rate 5.75% + 10 p.p.).
Terminovo tracks your invoices and sends your client the current interest amount before you have to call.