Poland: Penalties for payment delays in commercial transactions

Consequences for failing to comply with rules can include administrative proceedings against delaying entities

Commercial transactions

Under commercial transactions legislation enacted in January 2020, a measure prohibits “excessive delays” in cash payments by certain entities.

For these purposes, an “excessive delay” means a situation when over a period of three subsequent months, the total value of cash payments not made (or made after the set deadline) by an entity equals at least PLN 2 million. Under interim provisions, the value threshold was increased to PLN 5 million for the two first years of the law (2020-2021).

The consequences for failing to comply with the rules can include the launch of administrative proceedings against delaying entities, culminating in imposing administrative penalties and even more severe consequences.

Read an October 2021 report prepared by the KPMG member firm in Poland


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