Commercial Late Fees & Penalties in Poland

In Polish commercial real estate (B2B), late fees are governed primarily by the Act on Counteracting Excessive Delays in Commercial Transactions (effective 28 April 2013) and the Civil Code. While commercial parties enjoy freedom of contract, specific statutory limits on interest rates and penalties apply to protect against usury and unfair practices.

1. Statutory Interest for Late Payment: Under Articles 7 and 8 of the Commercial Transactions Act, if the lease does not specify an interest rate, the statutory interest for commercial transactions applies. This rate is currently calculated as the NBP reference rate plus 10 percentage points (for transactions where the debtor is not a public healthcare entity). As of 2026, this remains the default rate for overdue commercial rent.

2. Contractual Penalties (Kara Umowna): Parties often agree on fixed penalties for breaches such as late return of the premises or unauthorized alterations (Art. 483-484 CC). However, it is legally impossible to reserve a "contractual penalty" for purely monetary breaches like late rent; such clauses are void, and the landlord's only monetary remedy for delay is interest (Art. 481 CC).

3. Compensation for Debt Collection Costs: Under Article 10 of the Commercial Transactions Act, the landlord is entitled to a flat-rate compensation for debt collection costs without needing to prove actual expenses. The rates are 40 EUR (debts up to 5,000 PLN), 70 EUR (5,000 to 50,000 PLN), and 100 EUR (debts over 50,000 PLN), converted to PLN at the average NBP exchange rate.

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