Debt collection in Poland: what to do when a Polish company has not paid your invoice

A foreign company can pursue an unpaid commercial invoice against a Polish debtor, but the recovery route depends on the contract, the available evidence and the debtor's assets. Before issuing proceedings, establish which court can hear the dispute and which law governs the debt. The creditor's home country matters particularly when there is already a foreign judgment.

Legal position as at 1 November 2026

Is the invoice enough to prove the debt?

Usually, the invoice is only one part of the evidence. The claim should connect the correct contracting parties, the agreed goods or services, performance, the payment terms and the outstanding balance. An invoice sent after delivery does not by itself establish that the buyer accepted every term printed on it.

Preserve the purchase order, acceptance, relevant terms and conditions, delivery or service acceptance records, correspondence and bank statements. For transported goods, the consignment note and proof of delivery may establish where and to whom goods were handed over. They still need to be read alongside the sales contract: delivery to a warehouse does not necessarily identify that warehouse operator as the buyer.

Record partial payments, credit notes and complaints in one chronology. A customer who acknowledges the debt but asks for time presents a different case from a buyer alleging non-delivery or a contractual set-off. Both may require legal action, but their evidential risks differ. Under Article 6 of the Polish Civil Code, a party generally bears the burden of proving the facts from which it derives legal consequences, where that rule applies.

Can you sue a Polish debtor in Poland?

For a defendant domiciled in Poland, Article 4 of Regulation 1215/2012 generally points to Polish courts within that Regulation's scope. Article 7(1) can provide an alternative contractual forum, including by reference to the agreed place of delivery or provision of services. A valid choice-of-court agreement under Article 25 may change the position.

Do not confuse a choice of law with a choice of court. Under Articles 3 and 4 of the Rome I Regulation, a Polish court may need to apply the parties' chosen foreign law or the law identified by the applicable default rule. For an ordinary sale, the seller's habitual residence is an important default connecting factor. Different rules can apply to transport and other specific contracts.

International goods contracts may also fall within the United Nations Convention on Contracts for the International Sale of Goods. Its application should be checked separately, including any valid exclusion under Articles 1 and 6. A contract saying simply “Polish law applies” does not necessarily exclude that Convention. A services dispute requires a different analysis from a cross-border sale of goods.

When can a European Payment Order be used?

A European Payment Order can be useful for a specific sum that is due in a qualifying cross-border civil or commercial case. The procedure uses standard forms and is designed for claims that are not contested. Eligibility and jurisdiction remain essential: it is not a general collection form available for every international invoice. Articles 2–4 and 6 of Regulation 1896/2006 are the starting point.

The defendant can lodge a statement of opposition within 30 days of service, without having to explain the defence at that stage (Article 16). An opposed application may continue through the appropriate contentious route, depending on the applicable rules and the claimant's choices. It therefore makes sense to prepare the underlying evidence before filing, rather than assuming the customer will remain silent.

A creditor based only in the United Kingdom, the United States or mainland China should not assume that a claim filed in Poland is a qualifying EU cross-border case. Article 3 links that concept to a party's domicile in a Member State other than that of the court. The relevant structure and forum must be checked. Polish national proceedings may be the appropriate route.

What if you already have a foreign judgment?

A judgment from another participating EU Member State and a judgment from a non-EU country require different treatment. Within the scope of Brussels Ia, an enforceable Member State judgment is generally enforceable in Poland without a separate declaration of enforceability. The creditor normally needs the judgment and the Article 53 certificate; Articles 42 and 43 address documents and service. Refusal grounds remain available under Articles 45 and 46.

For a UK judgment, the dates, the jurisdiction agreement and any applicable treaty or transitional arrangement need to be assessed. A US judgment also requires a separate recognition and enforcement analysis. Neither should be described as automatically circulating under the current EU judgment regime. An arbitration award is another category and requires its own legal route.

Once the correct title is available, enforcement against Polish assets follows the relevant Polish procedural rules. Identifying the correct debtor, available assets and competing insolvency proceedings is therefore just as important as obtaining a favourable decision.

How long do you have to act?

There is no universal three-year deadline for every unpaid invoice against a Polish customer. Limitation depends on the governing law and the nature of the claim. Where Polish law applies, Article 554 of the Civil Code provides a two-year period for specified business sales claims; other claims may fall under different provisions. The interaction with the end-of-year rule and any suspension or interruption must also be checked.

An ordinary reminder does not itself interrupt Polish limitation. A negotiated payment plan, acknowledgment, mediation and a court filing can have different consequences. Repeated correspondence should not be allowed to consume the time available for a legally effective step.

Can you claim interest and collection costs?

Possibly, but the legal basis must be established first. Polish commercial late-payment interest is not automatically available merely because the debtor is Polish. The governing law, the transaction and the parties must fall within the relevant rules. If the Polish Late Payment Act applies, Articles 7 and 10 address interest and recovery costs. Do not import a creditor's domestic late-payment percentage into a Polish claim without checking its contractual or statutory basis.

Our illustrative calculation: assume an eligible transaction governed by the Polish commercial late-payment rules, a private business debtor, EUR 40,000 unpaid and 60 days of delay entirely in July–December 2026. At the published annual rate of 13.75%, simple interest is EUR 40,000 × 0.1375 × 60 / 365 = EUR 904.11. This excludes the statutory cost allowance, legal costs, court fees and translation. The calculation is not a quotation for recovery services.

What should you decide before instructing a Polish lawyer?

Compare the amount realistically recoverable with the cost and timing of the proposed route. Available accounts, receivables, property, security and insolvency information can materially change that assessment. A clean register search is not proof of solvency.

Where assets may be dissipated, an application for security may be relevant. Articles 730 and 730¹ of the Polish Code of Civil Procedure require the applicable grounds, including substantiation of the claim and a legal interest in security; non-payment alone does not guarantee an order.

Prepare a single file containing the contract, evidence of performance, the balance calculation, all complaints and acknowledgments, debtor identifiers and information about assets or guarantees. Kacper Partyka handles recovery and commercial disputes, supported on contractual documentation by Emilia Więcek. That initial file allows the legal route and the economics of the next step to be assessed together.