Pre-court payment demand in Poland 2026: content, interest, 40 euro

A pre-court payment demand (przedsądowe wezwanie do zapłaty) is a letter in which the creditor asks for a specific amount by a set date and announces the next steps. On an invoice between businesses, interest of 13.75% a year (from 1 July 2026) and compensation of 40, 70 or 100 euro are due without any demand; the demand itself matters for court costs, for listing the debtor in a BIG credit bureau and for a debt with no payment date.

Law as of 14 November 2026.

This guide covers an overdue invoice between businesses in Poland, in złoty. You can prepare a ready PDF or DOCX letter in the payment request generator, and the version for a foreign customer is described in the guide on the payment demand in English.

When a payment demand is needed

No provision requires a demand before every lawsuit. A demand does, however, have legal effects in a few specific situations:

A demand does not interrupt the limitation period. Only the debtor's acknowledgement of the debt, or a step before a court taken directly to pursue the claim, such as a lawsuit, interrupts it (art. 123 § 1 KC). Business claims become time-barred after three years, and the period ends on the last day of the calendar year (art. 118 KC).

What a payment demand must contain

The law prescribes no template. A good demand still lets the debtor check the debt and pay at once, and lets a court see what you asked for. Include:

1. The parties. Full name, address and NIP (tax number) of the creditor and the debtor. With a sp. z o.o., name the company, not its president or shareholder.
2. The basis of the debt. Invoice number and date, the contract or order and a short description of the goods or services.
3. The principal. The amount still owed after payments and corrections, with the currency.
4. Interest. The rate, the legal basis and the start date, and if you state an amount, the date it is calculated to.
5. Compensation. The 40, 70 or 100 euro in złoty, with the exchange rate you used.
6. Deadline and bank account. A specific payment date and the account number. Creditors usually give 7 or 14 days, but no provision requires either.
7. Next steps. Notice of a lawsuit and, if you plan a BIG listing, a warning naming the bureau and its address, plus information that the debtor may object (art. 15a ust. 2 of the Act on Access to Business Information).
8. Signature and date. Signed by a person authorised to represent the business or by an attorney.

Do not threaten costs you cannot claim, and do not add a fee for every further letter. Any amount you add needs a basis in the law or in the contract.

What interest to add

First check whether the debt comes from a commercial transaction, that is a contract between businesses for the supply of goods or services for payment. Almost every B2B invoice qualifies. You are then owed statutory interest for delay in commercial transactions, unless the contract sets a higher rate.

The commercial rate is fixed for each half-year: from 1 January to 30 June 2026 it was 14%, from 1 July to 31 December 2026 it is 13.75%. You count interest from the day after the due date to the day of payment. If the due date falls on a Saturday or a public holiday, it moves to the next working day (art. 115 KC). You cannot charge interest on overdue interest until you sue for it (art. 482 § 1 KC).

Compensation of 40, 70 or 100 euro

From the day you become entitled to interest in a commercial transaction, you are also owed compensation for recovery costs, without a demand (art. 10 ust. 1 of the Act on Counteracting Excessive Delays in Commercial Transactions):

You convert the euro at the NBP average rate of the last working day of the month before the month in which the payment fell due. Compensation is due for each transaction and, with instalments, for each unpaid instalment (art. 10 ust. 1a). If your recovery costs, for example a collection agency, were higher, you can claim reasonable costs above that amount (art. 10 ust. 2).

Example: an invoice for 12,300 zł

A company issued an invoice for 10,000 zł net plus 23% VAT, so 12,300 zł gross, due on 16 October 2026 (a Friday). The customer did not pay. The company sends the demand on Monday 16 November 2026.

Each further day of delay adds 4.63 zł of interest (12,300 zł × 13.75% / 365). You take the September rate because the invoice fell due in October. You can work out both amounts for your own invoice in the late payment interest calculator.

If the debtor never paid, the claim from this invoice would become time-barred on 31 December 2029: three years from the due date, at the end of the calendar year.

How to send the demand and what comes next

1. Check the balance. Compare the invoice with your bank statement, corrections and set-offs. A demand for an invoice already paid harms the relationship and achieves nothing.
2. Calculate the amounts. Interest and compensation as of the demand date, separately from the principal.
3. Prepare the letter. Fill in the elements from the list above or use the generator.
4. Send it so you can prove it. A statement is made when it reaches the debtor so that they could read it (art. 61 § 1 KC), and an e-mail when it lands in the mailbox (art. 61 § 2 KC). Before a BIG listing you need a registered letter, delivery in person, an e-delivery address or an e-mail if the contract provides for one (art. 15 ust. 1 pkt 3 and ust. 1a of the Act on Access to Business Information).
5. Wait for the deadline and keep the reply. If the debtor asks for instalments, ask for a written acknowledgement of the debt: it interrupts the limitation period.
6. Choose the next step. A settlement, a BIG listing (debt of at least 500 zł, overdue for at least 30 days and at least one month after the demand) or a lawsuit. In the electronic writ-of-payment procedure (EPU) you can pursue claims that fell due within three years before the lawsuit (art. 505²⁹ᵃ KPC).

If the debtor is a sp. z o.o. and enforcement against it fails, its management board members may be liable for its debts; the rules are in the guide on management board liability for company debts. If an invoice with VAT stays unpaid for longer, check the VAT bad debt relief.

How Norman helps

Norman issues invoices, sends them to KSeF and matches bank payments to invoices, so you see who owes what. It sends payment reminders itself, in stages up to a payment demand and a final demand, with a line on statutory interest and compensation, and stops once the invoice is paid; the settings are in help: payment reminders. You can work out interest and compensation for free and without an account in the late payment interest calculator, and read about Norman on the home page.

Frequently asked questions

Do I have to send a payment demand before suing?

There is no general duty. Without a demand you risk the costs, though: if the debtor accepts the claim at its first step in the case and gave no reason for the lawsuit, the court may order you to pay its costs (art. 101 KPC). The statement of claim must also say whether the parties tried to settle out of court (art. 187 § 1 pkt 3 KPC).

Does a payment demand interrupt the limitation period?

No. Acknowledgement of the debt by the debtor or a step before a court to pursue the claim, such as a lawsuit, interrupts it (art. 123 § 1 KC). Business claims become time-barred after three years, at the end of the calendar year.

Can I send a payment demand by e-mail?

Yes. An e-mail is effective once it reaches the debtor's mailbox so that they could read it (art. 61 § 2 KC). For a BIG listing, e-mail is enough only if the contract with the debtor provides for demands to a named e-mail address.

How much interest can I add to a B2B invoice in 2026?

From 1 July to 31 December 2026 statutory interest for delay in commercial transactions is 13.75% a year; in the first half of 2026 it was 14%. On top of that comes compensation of 40, 70 or 100 euro per invoice.

How many days should I give the debtor to pay?

The law sets no deadline. In practice creditors give 7 or 14 days. Before a BIG listing, however, at least one month must pass after sending the demand with the warning.