Poland Statutory Late-Payment Interest Calculator (Simple Interest on Invoices)

About the Poland Statutory Late-Payment Interest Calculator (Simple Interest on Invoices)

Work out the interest a debtor owes in Poland for paying late. Choose the statutory interest for delay (odsetki ustawowe za opóźnienie) of the Civil Code, due on any money debt when no rate was agreed, or the commercial-transaction interest (odsetki ustawowe za opóźnienie w transakcjach handlowych) that businesses charge on late invoices. Add one claim or up to fifty, each with its amount, the last day to pay and the day it was paid, or leave it unpaid to count to a day you choose.

The calculator counts every day of delay at the rate in force that day, splits each claim where the rate changes, moves a last day that falls on a Saturday or a public holiday to the next working day, and adds the recovery-cost compensation of 40, 70 or 100 euro on business invoices. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the total interest and the first rows of each table, while every other figure stays hidden until you unlock it with a Pro pass.

Statutory interest and commercial-transaction interest

• Statutory interest for delay is the NBP reference rate plus 5,5 points (Civil Code art. 481 § 2); the Minister of Justice announces it in Monitor Polski. With the reference rate at 3,75% it is 9,25% a year (M.P. 2026 poz. 367; ZUS lists every period). It is due on any money debt paid late, whether or not the creditor lost anything, when the parties agreed no other rate.
• Commercial-transaction interest applies to deliveries and services between businesses, and to a business's invoice to a public body. It is the reference rate on 1 January for the first half of the year, and on 1 July for the second, plus 10 points, or plus 8 points when the debtor is a public entity that is a healthcare provider (Act on counteracting excessive delays, arts. 4 and 11b; the half-year's notice). It is due without a demand once the creditor has delivered and the payment term has passed (art. 7).
• Contracts made before 1 January 2020 keep the earlier rules: the reference rate plus 8 points and a compensation of 40 euro (art. 20 of the 2019 act).

How the days are counted

The delay starts the day after the last day to pay and ends on the day of payment, both counted. A last day that falls on a Saturday or a public holiday moves to the next working day (Civil Code art. 115; the holidays of the Public Holidays Act), as the calculator does unless you turn it off. Each stretch at one rate earns the amount × the yearly rate × its days ÷ 365, to the grosz; you can count leap years as 366 days instead. When no payment day was agreed, the debt falls due once the creditor asks for payment (art. 455).

The interest is simple: interest on overdue interest can be claimed only from the day a lawsuit for it is filed, or when the parties agree to add it to the debt after it fell due (art. 482 § 1).

The recovery-cost compensation (rekompensata)

In a commercial transaction the creditor may also charge, without a demand, the złoty equivalent of 40 euro when the payment is up to 5.000 zł, 70 euro above that and under 50.000 zł, and 100 euro from 50.000 zł, and reasonable recovery costs above that amount (art. 10). The euro is converted at the NBP average rate of the last working day of the month before the payment fell due (NBP Table A).

Limitations

• Each claim is paid in full on one day. When a debtor pays part of a debt, the creditor may first count the payment towards the interest due (Civil Code art. 451 § 1); split such a debt into its parts yourself.
• An agreed (contractual) rate is not worked out here. It may not exceed the maximum interest for delay, twice the statutory interest for delay (art. 481 § 2¹).
• Interest on tax and social security arrears follows its own rules and is not covered.
• The rate tables do not reach days of delay before 15 October 2005 for statutory interest, or before 1 January 2016 for commercial-transaction interest.
• The rates are those the official notices have announced. Days after today are counted at the rate in force now, and commercial half-years not announced yet at today’s reference rate plus the points; the calculator marks both.
• MySmartCoPilot is not a law firm: the result is an estimate from the Civil Code and the Act on counteracting excessive delays, not legal advice. A lawyer or the court decides a disputed claim.

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