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Companies and corporations 15 December 2025 approx. 5 min read

Statute of limitations on claims – what to remember at the end of the year

Kancelaria HWW Author Kancelaria HWW HWW Hewelt Wojnowski Lindner i Wspólnicy Sp.k.
Przedawnienie roszczeń – o czym pamiętać z końcem roku

General principles

Firstly, it should be noted that the limitation period refers to a situation where a given civil law claim (e.g. for payment or for the return of property) can no longer be pursued through court proceedings. This does not mean that the claim ceases to exist – it simply means that, as a rule, it can no longer be pursued in court and becomes a ‘natural’ claim. The debtor remains obliged to perform, but such a case cannot be effectively brought before the courts.

Pursuant to Article 118 of the Civil Code, claims become time-barred in accordance with the general rule:

  1. unless otherwise provided by a specific provision, the limitation period is 6 years;
  2. for claims relating to periodic payments (e.g. interest, rent) and claims arising from the conduct of business (i.e. in a B2B context), the limitation period is 3 years.

The limitation period expires on the last day of the calendar year – in all cases, i.e. even if a specific provision provides for different time limits than those indicated above.

The only exception is where the limitation period is shorter than 2 years – in such cases, the limitation period expires on the last day of that period (for example: a 1-year limitation period which began on 15 July 2024 expired on 15 July 2025).

It is also important to note that the time limits indicated above also apply to claims already established by court judgments. This means that a court judgment will become time-barred six years after it is issued (unless the limitation period is interrupted, e.g. by the commencement of enforcement proceedings), and the interest awarded therein will become time-barred after three years.

Why is December so important?

As I have already pointed out, claims become time-barred at the end of the year – which is why, in December, we should carefully review the past 2–3 years and consider whether the deadline for potentially pursuing claims in court is about to expire.

How do you do this? The simplest method involves a straightforward calculation – take an invoice you have issued which your client has unfortunately not paid, and check whether it was issued within the last three years (invoices issued in 2025, for example, we do not take into account – as I have already mentioned, the limitation period of less than one year expires on the relevant calendar day, not at the end of the year).

If we have such an invoice, we check whether it was, for example, an invoice for services rendered or whether it relates to a sale we made – if it was issued in 2023, then December is our last chance to take effective legal action. If we issued it in 2024, we still have time – although it is not advisable to delay pursuing our claims.

However, invoices relating to other claims may be subject to different limitation periods – in business relationships, the most common alternative period is a 3-year limitation period. In this case, claims arising in 2022 will become time-barred at the end of 2025.

Regardless of the invoices issued, however, it is also worth checking whether previously pursued cases have been left inactive for too long. In the case of debts established by judgments or payment orders, in 2025 it is worth reviewing those that were issued or most recently enforced in 2022.

If you have any doubts regarding your accounts or wish to verify whether a case should still be filed with the court this year – we warmly invite you to contact us via the form or by email. We will be happy to answer your questions and conduct a thorough analysis of the case.

When is the best time to seek assistance?

Especially if:

  • you have several invoices and do not know which are the ‘most urgent’,
  • there are disputes regarding service provision, quality, set-offs or complaints,
  • the due date is not clear (e.g. phased acceptance, contractual terms),
  • interest, contractual penalties or ancillary claims are involved,
  • you want to choose a strategy: settlement vs. court.

Frequently asked questions

Does the limitation of a claim mean that I cease to be a debtor?

No, limitation only means that the claim can no longer be pursued through court proceedings, becoming a natural obligation. The debtor is still obligated to pay, but the creditor loses the possibility of effective enforcement before a court. In practice, this means that the case will not be won in court proceedings if the debtor invokes the limitation defense.

What is the general limitation period for civil law claims?

According to the general rule, claims are time-barred after six years. However, there is an exception for claims for periodic benefits and those related to conducting business activity, where the period is three years. It is important to remember that in the case of longer periods, limitation always occurs at the end of the calendar year.

When do claims arising from invoices for B2B services become time-barred?

Claims related to conducting business activity, including receivables from invoices, are time-barred after three years. This means that an invoice issued in 2023 is subject to limitation at the end of 2025. It is therefore worth verifying in December whether the deadline for effectively bringing the case to court proceedings has already passed.

Is a court judgment also subject to limitation?

Yes, a court judgment is also subject to limitation, with this period being six years from its issuance, unless there has been an interruption of limitation, for example through the initiation of enforcement proceedings. Interest awarded in the judgment is time-barred after three years. Therefore, the status of cases in which an enforcement title has already been obtained should be regularly monitored.

When is it worth contacting a lawyer regarding limitation?

Legal assistance is particularly advisable when you have many invoices and are not sure which of them are most urgent. It is also worth seeking help when disputes concern the quality of services, complaints, or when the due date is not obvious. A lawyer will help select the appropriate strategy, whether through attempting a settlement or bringing the case to court.

Where to start

Running a company with a matter to resolve?

That is where most conversations with a lawyer begin. A consultation is paid, PLN 600 net. You pay for a real opinion: whether you have a legal problem, what you can do about it and roughly what it costs. It ties you to nothing further, and you do not need to know the law, that part is on us.

  1. 1
    Talk

    You tell us what is going on, in your own words.

  2. 2
    What next

    We tell you your options and what it costs.

  3. 3
    We act

    You give the go-ahead and the matter is ours.

Kancelaria HWW
Author
Kancelaria HWW
HWW Hewelt Wojnowski Lindner i Wspólnicy Sp.k.

HWW Hewelt Wojnowski Lindner i Wspólnicy is a Warsaw law firm advising businesses and public entities. We combine experience in commercial law, energy, tax, data protection and litigation to deliver solutions tailored to our clients’ business realities.

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