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New Year’s Eve is also a new beginning for long-forgotten claims.

In Poland, claims generally become time-barred at the end of the relevant calendar year.
Except for limitation periods shorter than two years.
Such claims become time-barred on the day on which the limitation period expires, that is, on the day on which the claim became or should have become due, within that same calendar year.

A few words on limitation periods – not only for entrepreneurs

The lapse of time that allows the debtor to avoid fulfilling a claim leads to the claim becoming time-barred.

To understand this mechanism, it is necessary to clarify several concepts:

• Limitation period (prescription) is a legal institution that allows the debtor to refuse to satisfy a claim as a result of the passage of time.
• Commencement of the limitation period is the moment when the limitation period begins to run, which is also the moment when the claim becomes due.
• Maturity (due date) of a claim is the moment from which the creditor may demand performance of the obligation.
• A claim is the demand for performance of an obligation.
• The expiry of the limitation period depends on the length of the period, which is determined primarily by the Polish Civil Code.
• The end of the limitation period is the last day after which the claim becomes time-barred.

From the perspective of limitation periods, it is crucial whether the applicable period is 6 years, 3 years, 2 years, or shorter than 2 years.

Most claims become time-barred after 6 years.
However, in commercial matters — as well as in matters involving periodic (recurring) payments — most claims become time-barred after 3 years.
The limitation period for these claims ends at the end of the calendar year.

There are also two-year limitation periods, particularly for claims arising from:

• contracts of mandate (umowa zlecenia),
• contracts for specific work (umowa o dzieło),
• bank account agreements,
• sales contracts concluded within an enterprise selling goods.

In these matters as well, where a 2-year limitation period applies, the period expires at the end of the calendar year.

This means that the claim becomes time-barred on the last day of the given year.

Example:
If a claim became due on 3 December 2024, and the limitation period is 2 years, the claim becomes time-barred at the end of the year in which the full 2 years expire — that is, on 31 December 2026.

However, note that the 2-year limitation period does not apply to construction contracts (umowa o roboty budowlane).
These are subject to the 3-year limitation period, which also expires at the end of the calendar year, in accordance with the rule described above.

Limitation of claims shorter than two years operates differently. Examples include:

Claims that become time-barred after one year:

• claims arising from a freight forwarding contract – Art. 803 of the Civil Code;
• claims arising from a contract for the carriage of passengers – Art. 778 of the Civil Code;
• claims arising from a storage contract – Art. 859⁹ of the Civil Code;
• claims arising from a loan-for-use (commodatum) contract – Art. 719 of the Civil Code;
• claims arising from a lease contract – Art. 677 of the Civil Code;
• claims arising from postal service contracts (12 months) – Art. 93 of the Postal Law;
• claims under a sales contract – warranty for physical defects (not applicable to consumer contracts) – Art. 568 of the Civil Code;
• claims for compensation for a cancelled flight under an air transport contract – Art. 205c of the Aviation Law.

Claims that become time-barred after six months:

• claims for loss or damage to items brought into a hotel or similar establishment (and no later than one year from the date on which the guest ceased to use the services of such an establishment) – Art. 848 of the Civil Code;
• claims arising from a loan agreement – Art. 722 of the Civil Code;
• claims available to one carrier against other carriers participating in the carriage of a shipment – Art. 793 of the Civil Code.

One-year limitation periods also apply to:

• claims for reimbursement of expenditures on property (e.g., on real estate);
• claims for compensation for deterioration of a thing under a pledge agreement;
• claims arising from a preliminary contract.

Important: A preliminary contract for the sale of real estate executed in the form of a notarial deed is also subject to this one-year limitation period — a fact that is often forgotten.

The key issue: when does the limitation period begin?

For each of the contracts listed above, the decisive factor is determining the commencement of the limitation period — the moment from which the period starts to run.

All claims arising from these contracts become time-barred on the day on which the claim became due or should have become due, within the same calendar year.

Thus, these claims do not become time-barred at the end of the year, unless the due date happens to fall on the last day of the calendar year.

Labour Law

Claims arising from an employment relationship become time-barred after 3 years.

By contrast, the employer’s claims for compensation for damage caused by an employee through failure to perform or improper performance of duties become time-barred after 1 year from the date on which the employer learned of the damage, but no later than 3 years from the date the damage occurred.

It should be noted that the expiry of certain deadlines does not constitute limitation. For example, the 21-day period for appealing against the termination of an employment contract is a material and quasi-preclusive deadline. If it is missed, the claim does not become time-barred — it expires. The court considers the expiry ex officio, not only on the debtor’s objection.

However, the claimant may apply for restoration of the deadline within 7 days from the date on which the cause of the failure to meet the deadline ceased to exist.

How to interrupt the limitation period

Under Polish law, merely calling on the debtor to perform the obligation does not interrupt the limitation period.

The limitation period is interrupted only by an action directly aimed at pursuing or satisfying the claim, such as:

• filing a lawsuit with a court;
• filing a claim before an arbitral tribunal;
• initiating enforcement proceedings or resuming suspended enforcement proceedings (e.g., previously discontinued due to lack of debtor’s assets);
• taking an action aimed at establishing or securing the claim — such as establishing a pledge or mortgage.

Therefore, before the end of the year, it is worth reviewing forgotten matters or those that have stalled and are awaiting a decision.

Limitation does not extinguish the claim

The claim may still be performed voluntarily.
However, if the debtor raises the objection that the limitation period has expired, the court must refuse to award the time-barred claim.

Moreover, in consumer cases, the court examines the limitation period ex officio — making the expiry of the limitation period even more dangerous, as it prevents effective enforcement of the claim.

Limitation of tort claims

A claim for compensation for damage caused by a tort becomes time-barred three years from the day on which the injured party learned, or exercising due diligence could have learned, of the damage and the person liable for it.
However, this period may never exceed ten years from the day on which the event causing the damage occurred.

The approaching year-end is the moment to make decisions about claims that will become time-barred on New Year’s Eve!