Poland — statutory late-payment rates
See historical headline rates for each half-year. To price an overdue invoice, return to the calculator and choose Poland.
| Year | Jan–Jun (H1) | Jul–Dec (H2) |
|---|---|---|
| 2025 | 12.75% | 11.75% |
| 2024 | 12.30% | 11.30% |
| 2023 | 11.85% | 10.85% |
The applicable rate is determined by the payment date. Periods: Jan–Jun (H1) and Jul–Dec (H2). National/sector rules may apply.