Have you already reviewed the outstanding receivables owed to you by your business partners? If not, it is worth addressing this matter now. Many such claims may become time-barred at the end of the year, which in practice means that their recovery will become very difficult and often even impossible.
Why is the end of the year crucial for reviewing claims?
Under the provisions of the Polish Civil Code governing limitation periods, many pecuniary claims – including those arising from commercial contracts – become time-barred upon the expiry of the last day of the calendar year in which the relevant limitation period elapsed.
What does this mean in practice? It means that it is not advisable to delay taking formal steps aimed at recovering amounts due to you. This is all the more important because many debtors are aware that, after the limitation period has expired, they may effectively evade performance, which in court proceedings often translates into raising the so-called statute of limitations defence. Even if a claim is clearly justified – for example, it arises directly from an issued invoice and the debtor has not presented any evidence of payment – once the statute of limitations defence is effectively raised, the court will, as a rule, not award the claimed amount in your favour.
At this point, it should be noted that the statute of limitations defence is not absolute in nature – courts sometimes find that invoking it constitutes an “abuse of rights.” This depends on the circumstances of the specific case, where “in particular, the nature of the harm suffered by the injured party, the reason for the delay in pursuing the claim, and the length of that delay are of significance” (decision of the Supreme Court of 23 July 2025, III PSK 69/25, LEX No. 3941149). It is therefore crucial that serious and justified obstacles to pursuing the claim existed. In practice, arguments aimed at demonstrating an abuse of rights must be exceptionally strong and supported by specific evidence. For this reason, we recommend taking debt recovery actions as early as possible in order to remain within the limitation period and avoid the risk of dismissal of the claim.
If your claim becomes time-barred this year, this is the last call – you may file a claim for payment with the court by 31 December 2025 (the decisive factor is the date of posting the statement of claim, not the date of its delivery to the court).
Note: if the limitation period is shorter than two years (e.g. in the case of a freight forwarding contract), the general rules for calculating limitation periods apply.
EXAMPLE:
Company XYZ entered into a freight forwarding contract with Company ABC concerning the organisation of transport of a crystal tableware set. Due to ABC’s failure to ensure that the carrier properly secured the goods, the shipment was damaged. The goods were delivered to the customer on 23 March 2025. Claims arising from a freight forwarding contract become time-barred after one year; therefore, the deadline for pursuing damages will expire on 23 March 2026 – without extension to the end of the calendar year.
How to calculate the limitation period for claims?
The first step is to determine the moment when the limitation period begins to run, which requires correctly identifying when the claim became due. It is precisely at the moment when the performance becomes due that the statutory limitation period starts to run.
Next, it is necessary to properly classify the contractual relationship between the parties and determine whether the Civil Code provides for a specific limitation period. Unless specific provisions provide otherwise, the general limitation period is six years, while claims for periodic performance and claims related to the conduct of business activity are subject to a three-year limitation period.
EXAMPLE:
M sp. z o.o., a company specialising in the sale of medical equipment, received a telephone inquiry from a hospital employee regarding the delivery of an orthopaedic implant necessary for a planned procedure. In response, the company submitted an offer, and after its acceptance, the implant was immediately dispatched by courier and delivered the next day. After the surgery, during which the implant was used, M sp. z o.o. issued an invoice on 28 December 2022, specifying a seven-day payment term. This means that the claim became due on 4 January 2023.
Claims arising from sales made in the course of the seller’s business activity – including the claims of M sp. z o.o. – become time-barred after two years. Consequently, in accordance with the rules described above, the limitation period will expire on 31 December 2025.
Effective methods of interrupting the limitation period
The most reliable and most commonly used method of interrupting the limitation period is filing a lawsuit with the competent court. However, this is not the only option. The limitation period may also be interrupted by other actions – for example, acknowledgment of the debt by the counterparty (e.g. when the debtor proposes to pay the debt in instalments and seeks a waiver of default interest) or by filing an application for a declaration of enforceability of a judgment issued by a foreign court or a settlement concluded before such a court or another foreign authority, or a settlement approved by such a court or authority.
From the creditor’s perspective, this legal mechanism is extremely important, as after each interruption the limitation period begins to run anew. If the limitation period is interrupted by an action before a court, the commencement of the new limitation period is postponed until the proceedings are concluded.
Our law firm is ready to support you at every stage of the debt recovery process – from preparing a demand for payment, through court proceedings, to enforcement by a bailiff, if necessary.
We also have experience in handling cases involving foreign counterparties, enabling us to effectively assist our clients in recovering receivables on the international market as well.
There is no reason to wait until the last moment – review your claims today.
Please feel free to contact us.
